Kedungkandang (malangkota.go.id) – Responding to public complaints in a forum entitled 'Entertainment and Spectacle Tax Policy for the Development of the Malang City Music Community' which was accommodated by Malang Musik Bersatu (MMB) by presenting artists, communities and music observers as well as activists. event organizer At the Indonesian Music Museum (MMI) Gajayana Building, Malang, Monday (26/2) evening, the Malang City Government emphasized that the implementation of entertainment tax of at least 15 percent refers to the laws and regulations that have been in effect since 2009.
Namely since the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions, then described in Regional Regulation (Perda) No. 2 of 2015 concerning Amendments to Regional Regulation No. 16 of 2010 concerning Regional Taxes.
It is stated that the provision of entertainment, including all types of shows, performances and/or crowds that are enjoyed for a fee, are included as objects of entertainment tax and are subject to Entertainment Tax of 15 percent.
In this regard, organizers of incidental entertainment held by hotels, cafes or restaurants are required to notify the Malang City Regional Tax Service Agency of each activity.
Since 2009, almost all regions throughout Indonesia are required to implement what is mandated in the law on regional taxes, including the collection of entertainment tax of at least 15 percent for all entertainment service activities carried out by every citizen of the Republic of Indonesia.
"This regulation does not only apply in Malang City, but also in all cities and districts throughout Indonesia," said the Regional Secretary of Malang City, Drs. Wasto, SH, MH, Tuesday (27/02)
Malang City Government, continued Wasto, fully implemented the mandate according to the regulation only in 2015. So there was a socialization period and an adaptation period of six years.
Meanwhile, the Chairman of the Malang City DPRD Drs. Abdul Hakim added that all regulations that have been implemented by the Malang City Government refer to existing regulations and laws.
"The regulation is there. So it runs according to the applicable rules and regulations. This tax will later be returned to regional development and the welfare of Malang City residents," he explained again.
He added that the technical aspects or mechanisms for collecting entertainment tax were clear as regulated in the Regional Regulation.
For tax calculations, it will be based on the amount of money received or that should be received by the entertainment tax organizer at the event, including the ticket price used as the entry price (HTM), the price of the product used as the HTM, and the price of the table or backgammon which is used as HTM.
Meanwhile, for the future, tax payments can be made at Bank Jatim in accordance with the minutes that have been signed jointly by the entertainment organizers and BP2D officers.
Head of the Malang City Culture and Tourism Office (Disbudpar) Dra. Ida Ayu Made Wahyuni, M.Si did not deny that the existence of local artists needs to be considered. "Our local artists are indeed living a mediocre life. Maybe an exception is needed," she said.
For entertainment organizers, it is expected that they will continue to take care of permits and inform the relevant agencies. "At least we know what their events are like. If they hold activities in luxury buildings and ticketed, we still collect taxes according to the provisions. But if it's like in the Gajayana Building, so far we often make it free. In fact, we help them with funds," he explained.
Meanwhile, Head of BP2D Malang City, Ir. Ade Herawanto, MT emphasized that according to the mandate of the law, the principle of taxation is fair and coercive.
Fair, according to the former Head of Public Relations of the Malang City Regional Secretariat, among others, continues to provide convenience and relief for Taxpayers who are unable, poor or bankrupt. Those who object can also submit written relief before holding entertainment service activities and the provisions have been regulated in the Regional Regulation.
"Meanwhile, examples of coercive nature include, "Please do it." tax avoidance, do not want to pay, demonstrate and even boycott. But we still carry out our duties according to the mandate of the applicable law. Because the legal consequences are clear, violations of tax laws are criminal and must be ready to be held accountable before law enforcement and can even be considered detrimental to the state," explained the man who is also known as a musician.
Sam Ade d'Kross, as he is familiarly called, also said that as a tax official who is also part of the Malang City Government staff, his party must remain objective, fair play and work according to applicable procedures and regulations without being influenced by the political situation.
"However, all criticism, input, suggestions and complaints from the public from any group will be accommodated and reviewed for future improvements. Both from the regulatory aspect and the implementation of public services in the field of taxation in the future," he said.
Moreover, currently the executive and legislative branches of Malang City are also finalizing revisions to various regional regulations such as Regional Regulations and Mayoral Regulations (Perwal).
"Even in an effort to preserve local arts and traditional culture, in the Regional Regulation, the Malang City Government has also included elements of development that are stimulus in nature. Namely, for regional traditional arts entertainment, such as dances, ketoprak, ludruk and others, there is no tax levied. This is a form of attention and real support from the Malang City Government for the existence of local arts and traditional culture along with its activists," he continued.
"For that, on behalf of the Malang City Government, we would like to express our gratitude to all elements of society who have provided suggestions, input, and constructive criticism for the progress of our beloved Bhumi Arema. Moreover, those who provided these suggestions and complaints are actually my brothers and friends, music activists in Malang City who have often interacted with me at various events and music and arts activities," he said.
"On this occasion, I represent all BP2D tax officers and also on behalf of the Malang City Government to apologize to musicians, artists, cultural figures or event organizers as well as cafe, pub and bar entrepreneurs if there is any inconvenience when being charged for their tax obligations. However, because it is the obligation of every good citizen, we are sure that if there are problems regarding tax payments, all can be resolved normatively and well by referring to the applicable rules and mechanisms," concluded Ade d'Kross. (say/yon)
