PELAKSANAAN PEMUNGUTAN PAJAK HIBURAN KARAOKE BERDASARKAN PERATURAN DAERAH KOTA DENPASAR NOMOR 4 TAHUN 2011 TENTANG PAJAK HIBURAN

Abstract Karaoke tax is part of regional tax and the sources of regional income. Karaoke tax has potential to be the biggest cash contributor in entertainment tax, so there needs a good arrangement to support this potential. This article discusses about effectiveness of Denpasar Regional Regulation Number 4 years 2011 concerning Entertainment Tax as a juridical guide to the implementation of entertainment karaoke tax collection in Denpasar. And to analyze factors that influence the regulation. The research used in this study is empirical legal research, by examining applicable regulation to analyze das sollen and das sein. Through the Denpasar Revenue Offices, it can be seen that the regulation regarding tax collection in Denpasar is effective. This is based on the number of regional tax realization targets each year can be exceeded and continue to increase. For taxpayers who violate the regulation will be penalized by reprimands or administrative sanctions and criminal sanctions arranged in Denpasar Regional Regulation Number 4 years 2011 concerning Entertainment Taxes. But the sanctions applied are only administrative sanctions because taxpayers can still be properly managed and fostered. Keywords: Effectiveness, Entertainment Tax, Entertainment