Peran Dinas Pendapatan Daerah Kota Batu dalam Upaya Peningkatan Pajak Hiburan

Abstract

Regional autonomy gives freedom to local government to arrange their own territory, which it is related to the financing of local governments through tax revenue. In the process local government gives the authorize of entertainment tax revenue to Local Revenue Offices to levy entertainment tax revenue. The purpose of this research is to know the role from Local Revenue Offices of Batu, East Java in the effort to in terms of entertainment tax increase in extensification and intensification. Local Revenue Offices of Batu, East Java is improve the entertainment tax revenue through intensification and extensification entertainment tax on voting generally runs well though with some of the obstacles in the process of voting. This research used descriptive research methods with qualitative approaches