Effectiveness of Pinrang Regency Regional Regulation on Entertainment Tax in an Effort to Increase Regional Original Revenue

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The implementation of the entertainment tax regulation shows that local original income is not optimally increased.
Findings indicate effectiveness is hindered by internal factors, such as limited training and resources for officers.
External challenges like low business sector awareness complicate monitoring and enforcement of tax regulations.
The qualitative descriptive approach utilized helps identify patterns and challenges in the regulation's effectiveness.

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Normative-empirical research analyzes effectiveness and key factors in implementing regional tax laws.

Handayani et al. (2025) studied this question.

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