How COVID-19 Impacted Entertainment Industry Tax Revenues: An Overview of Post-Pandemic Tax Collection

Abstract

This study aimed to explore the revenue of entertainment tax, specifically from concert performances, using a qualitative descriptive research method. The study utilized secondary data from books and journals to provide a comprehensive overview of the current state of entertainment tax revenue, including its potential to contribute to the regional budget. The study found that entertainment tax revenue from concert performances could contribute significantly to the region's budget, but there are still several challenges in implementing and collecting this tax effectively. These challenges include a lack of awareness and understanding of tax regulations among concert organizers and performers, as well as the need for more effective tax collection methods. The study recommends that concert organizers and performers should be educated about tax regulations, and the government should improve the effectiveness of tax collection methods to optimize entertainment tax revenue.

KEYSWORD entertainment tax, concert performance, revenue, and tax collection.