EFEKTIFITAS PENGELOLAAN PAJAK HIBURAN PADA DINAS PENDAPATAN DAERAH KOTA MANADO

Abstract

in the management of the entertainment tax in the Department of Revenue of Manado is the level of awareness
of taxpayers who pay taxes are still low in entertainment, still less employees in dealing with the entertainment
tax and lack of socialization to the taxpayer itself
This study uses descriptive qualitative approach through in-depth interviews to 9 informants, observation and
search for additional documents in the form of a list of guidelines for the interview, a tape recorder and
stationery.
The results showed that the effectiveness of Management of Entertainment Tax On Revenue Office of Manado
City has not been effective.
Keywords: Effectiveness of Management of Entertainment Tax