Tinjauan Penerimaan Pajak Hiburan Saat Pandemi Covid-19 di Kota Jambi

ORLANDO, RICHARD (2022) Tinjauan Penerimaan Pajak Hiburan Saat Pandemi Covid-19 di Kota Jambi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Karya tulis ini meninjau penerimaan pajak hiburan selama masa pandemi Covid-19 di Kota Jambi yang ditulis berdasarkan data yang diperoleh dari studi literatur, dokumentasi dan wawancara. Tujuan yang ingin dicapai dalam penulisan ini adalah untuk mengetahui seberapa besar pengaruh pandemi Covid-19 terhadap penerimaan pajak hiburan di Kota Jambi. Pandemi Covid-19 yang telah melanda dunia sejak 2020 menimbulkan dampak yang signifikan terhadap seluruh sektor pemerintahan. Sektor ekonomi menjadi salah satu sektor yang paling merasakan dampak pandemi. Di Indonesia, pertumbuhan ekonomi mengalami kontraksi sebesar 4% pada awal masuknya pandemi. Pembatasan sosial pun dilakukan guna mencegah penyebaran Virus Covid-19. Di Indonesia, kebijakan ini disebut dengan Pembatasan Sosial Berskala Besar (PSBB). Tempat-tempat umum dan tempat hiburan ditutup sebagai dampak dari PSBB ini. Bioskop merupakan salah satu usaha hiburan yang terdampak dengan kebijakan PSBB. Adanya PSBB tersebut menimbulkan kerugian usaha yang tidak dapat dihindari dikarenakan penutupan operasional bioskop. Di Kota Jambi sendiri, bioskop merupakan hiburan yang paling diminati oleh masyarakat. Penutupan bioskop sendiri tentu akan berdampak terhadap penerimaan pajak bioskop yang nantinya akan mengurangi pendapatan pajak hiburan Kota Jambi. Penerimaan pajak hiburan Kota Jambi tahun 2020 adalah sebesar Rp 5.860.706.604 yang dimana hanya 44,6% dari target tahun 2020. Dari angka tersebut, sebesar Rp 2.412.352.540 merupakan penerimaan pajak bioskop yang merupakan 41,61% dari keseluruhan penerimaan pajak hiburan Kota Jambi di tahun tersebut. Berbagai upaya telah dikeluarkan oleh Pemerintah Kota Jambi guna menimalisir dampak yang ditimbulkan oleh pandemi Covid-19. Dalam bidang ekonomi sendiri, berbagai upaya telah dilakukan Pemerintah Kota Jambi seperti mengarahkan fokus APBD Kota Jambi tahun 2020 kepada percepatan penanganan Covid-19 di Kota Jambi. / This paper reviews entertainment tax revenues during the Covid-19 pandemic in Jambi City which was written based on data obtained from literature studies, documentation, and interviews. The goal to be achieved in this paper is to find out how much influence the Covid-19 pandemic has on entertainment tax revenues in Jambi City. The Covid-19 pandemic has hit the world since 2020 and had a significant impact on all government sectors. The economic sector is one of the most affected sectors by the pandemic. In Indonesia, economic growth contracted by 4% at the start of the pandemic. Social distancing was also implemented to prevent the spread of the Covid-19 virus. In Indonesia, this policy is known as Large-Scale Social Restrictions (PSBB). Public places and entertainment venues are closed as a result of this PSBB. Cinema is one of the entertainment businesses affected by the PSBB policy. The existence of the PSBB causes business losses that cannot be avoided due to the closure of cinema operations. In Jambi City itself, cinema is the most sought-after entertainment by the public. The closing of the cinema itself will certainly have an impact on cinema tax revenues which will reduce Jambi City's entertainment tax revenue. Jambi City entertainment tax revenue in 2020 is IDR 5,860,706,604, which is only 44.6% of the 2020 target. From this figure, IDR 2,412,352,540 is from cinema tax revenue which is 41.61% of the total Jambi City entertainment tax revenue. Various efforts have been issued by the Jambi City Government to minimize the impact caused by the Covid-19 pandemic. In the economic field itself, various efforts have been made by the Jambi City Government, such as directing the focus of the Jambi City's goverment budget for accelerating the handling of Covid-19 in Jambi City.

Item Type: Thesis (KTTA)
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation
PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah
Divisions: 61403 Diploma III Pajak
Depositing User: Perpustakaan PKN STAN
Date Deposited: 15 Jun 2023 07:23
Last Modified: 15 Jun 2023 07:23
URI: http://eprints.pknstan.ac.id/id/eprint/1647

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