Virtual Concert as an Alternative to Tax Revenue from Music Concerts During the Covid-19 Pandemic (A Case Study on Music Concerts in DKI Jakarta)
Keywords:
Covid-19, Concert, Drive-in, Entertainment Tax, Local Tax, Online, Potential Loss, VirtualAbstract
The phenomenon in this study was the impact of the spread of the Covid-19 virus causing the holding of music concert entertainment to be cancelled. This caused a potential loss in local tax revenue. An alternative was needed to overcome the potential loss. This study was aimed at analyzing virtual concerts as an alternative to tax revenue from music concerts during the Covid-19 pandemic at music concerts in DKI Jakarta, the obstacles faced, and the efforts that can be made to overcome these obstacles. This research was a descriptive research. The location of the research was carried out at the DKI Jakarta Regional Revenue Agency. The type of data used was primary data and secondary data. Based on the results of the research, virtual concerts were an alternative to tax revenue from music concerts in Jakarta in 2020 as an effort to overcome potential losses which were the impact of the Covid-19 outbreak on entertainment taxes in the province of DKI Jakarta. When the Covid-19 virus began to enter Indonesia, many promotors cancelled music concerts in Jakarta this year and changed the concert schedule in 2021. The revenue of entertainment tax for the organization of music concert entertainment in 2019 that was as much as Rp. 39,386,402,190,00, while for this year the amount of tax revenue for the organization of the concert music decreased only about 8.6 Billion rupiahs. For this reason, innovations such as virtual concerts and drive-ins were needed as an alternative to tax revenue from music concert performances during the Covid-19 pandemic.
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