Policy Evaluation in Increasing Entertainment Tax in Tanjungpinang City

Abstract

Tax revenue from entertainment in Tanjungpinang City has lower income compared to other tax revenues. The revenue from entertainment tax has been decreasing over the years and has not yet reached its target realization. Several factors contribute to this issue, namely: (i) lack of transparency and firmness from the government in informing the amount of tax generated; (ii) the existence of illegal businesses operating without permits from the government by certain individuals; and (iii) there are still business entities that are not compliant in paying taxes. This research is framed within Lester and Stewart's policy evaluation theory. The research method employed in this paper is a qualitative approach, presenting data descriptively. The research findings indicate that policy evaluation to enhance entertainment tax revenue in Tanjungpinang City highlights the necessity of periodic data collection for each entertainment business to be paid by the taxpayer and monitoring of income reporting from business operations.