| Summary: | Batam City is one of the regions in Indonesia with its dependence on local tax rates
high enough in implementing its development. Publications Act No. 28 year 2009
provides an opportunity to Batam Revenue Service to increase revenue mainly from
Entertainment Tax sector in accordance with the characteristics of Batam as a
service the City. but in the implementation, the process get a rejection reaction
against the perpetrators of entertainment services, its necessitating a strategy to
continue improving the entertainment tax.
The purpose of this study to find strategies to increase the entertainment tax on
Batam Revenue Service. This research method is qualitative descriptive with
approach based on the data. Information obtained through: obesrvation, Document,
in-depth interviews and focus group discussion using SWOT analysis technique to
analyze the strength of revenue.The Internal factor is , fracture of human resources,
budget allocations , adequate facilities and infrastructure. The Weakness is less
efficiency programs, monitoring, lightly sanctions. The Opportunity is a conducive
political atmosphere, the number of taxpayers increased, movement of the econmic
sector, changes in entertainment tax rates, tax system online. the Threats is
payment in foreign currency, the level of awareness of taxpayers, employers' refusal
to change the rate.
strategic issues are: to increase tax revenues through the collection of
entertainment, optimize the use of facilities and infrastructure, efficiency programs in
job discription, online tax system, make regulations on foreign exchange
transactions tax in entertainment, socialization to taxpayers, supervision and
sanctions are sufficient well, the preparation of regulations that involve
entrepreneurs entertainment services.
The strategy is: Making the Rules Mayor of Batam in Determination Foreign
Currency transaction tax rate entertainment, Batam Revenue Service can increase
the entertainment tax revenues through tax collection, the Department of Revenue
Online Batam implement procurement system entertainment tax, increased
supervision and strengthen the sanctions, together with the Parliament and
Entertainment Entrepreneur services jointly formulate regulations concerning the
Regional Tax Office, Batam revenue optimizing the use of suggestions and
improvements taxpayer services for entertainment, Efficiency Program Activities
Organization, Socialization of the rights, obligations and penalties to taxpayers
entertainment. Creating the chooshen is Batam Mayor Regulations Foreign
Exchange Rate Determination entertainment tax transactions.
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