implementation of regional regulation of bungo regency number 7 of 2012 concerning entertainment tax to increase regional tax deposits

this research aims to determine implementation of regional regulation of bungo regency number 7 of 2012 concerning entertainment tax to increase regional tax deposits. this research was conducted to 53 people involved in the bungo regency tax and retribution management agency in jambi province with descriptive methods through a qualitative approach with the aim of knowing the extent to which the implementation of bungo regency local regulation number 7 of 2012 concerning entertainment taxes to increase regional tax payment. research results obtained implementation of regional regulation has been implemented but not optimal and needs to be improved, considering there are several obstacles. obstacles found were the existence of entertainment venues / in late tax payments, lack of socialization from bp2rd concerning tax determination, there was public entertainment that was not deposited in the area in this case the night market. sanctioning taxpayers who are late in depositing their taxes, increasing the socialization of the bungo regency bp2rd concerning determination of entertainment taxes, conducting supervision and data collection of public entertainment (night markets) that do not pay taxes.