EFEKTIVITAS PERATURAN DAERAH KABUPATEN PINRANG MENGENAI PAJAK HIBURAN DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH

Sri Handayani (221 360 030), Researcher raised the title of the thesis "Effectiveness of Pinrang Regency Regional Regulation Concerning Entertainment Tax in Efforts to Increase Regional Original Income" (supervised by Dr. Asram
A.T. Jadda, S.H.I., M.Hum and Wahyu Rasyid, S.H., M.H.) .
This research was conducted with the aim of knowing and analyzing the implementation of Pinrang Regency Regional Regulation Number 9 of 2018 Concerning Amendments to Regional Regulation Number 3 of 2011 Concerning
Entertainment Tax in Efforts to Increase Regional Original Income and understanding and knowing what factors influence the effectiveness of the implementation of Pinrang Regency Regional Regulation Number 9 of 2018 Concerning Amendments to Regional Regulation Number 3 of 2011 Concerning
Entertainment Tax in Efforts to Increase Regional Original Income. This research uses a normative-empirical research approach. This research uses data analysis with a qualitative descriptive method, namely research that aims to compile a picture or portrait of a problem about patterns and problems. Furthermore, the researcher presents the data obtained from literature studies and interviews so that
it can be used as a guideline in solving problems.
The results of this study indicate that the implementation of Pinrang Regency Regional Regulation Number 9 of 2018 concerning Entertainment Tax in an Effort to Increase Regional Original Income (PAD) has not been running effectively. Factors that influence the effectiveness of the implementation of Pinrang Regency
Regional Regulation Number 9 of 2018 concerning Entertainment Tax include internal, external, regulatory, and legal culture factors. Internal factors include
limited human resource capacity and infrastructure, such as minimal training for officials and lack of supporting technology for the tax system. External factors
include low levels of awareness and participation of entertainment business actors, local economic conditions, and geographical barriers that make supervision difficult.