Analisis Perbandingan Penerimaan Pajak Hiburan Di Kabupaten Karanganyar, Kota Surakarta Dan Kabupaten Boyolali Periode 2011-2013

Oleh :
Andriana Reny Sulistyaningsih - F3311012 - Fak. Ekonomi dan Bisnis

Entertainment tax is a tax on the organization of Entertainment. Entertainment is all kinds of spectacles, shows, games and / or the bustle which enjoyed by pay the charged. The purpose of this study was to analyze the effectiveness of the entertainment tax revenue of Karanganyar regency, Surakarta and Boyolali regency from the period 2011 until 2013. Research method is using quantitative descriptive by form of budget realization report from the period 2011 until 2013. Results of this study is that the effectiveness of the most entertainment tax revenue from 2011 until 2013 obtained Karanganyar regency, followed by Boyolali regency and the last is the Surakarta. Then the overall contribution of the entertainment tax revenue in 2011 until 2013 gives a good contribution to the PAD that can influence the number of PAD which received on Karanganyar regency, Surakarta and Boyolali regency.