Implementasi Pasal 5 Jo. Pasal 13 Peraturan Daerah Kota Balikpapan Nomor 1 Tahun 2020 Tentang Sistem Online Pajak Daerah ( Studi di Wilayah Hukum Kota Balikpapan )

Technological advances have an influence on the development of business
transaction systems, especially in maintaining the continuity of business
relationships between parties, including taxes. One of the regional taxes allowed
by the Balikpapan City government is Entertainment Tax. Objects included in the
collection of Entertainment Tax are services providing entertainment for a fee.
This research has a problem formulation related to the implementation of Article 5
Jo. Article 13 Balikpapan City Regional Regulation Number 1 of 2020 concerning
the Online Regional Tax System and the Obstacles faced by the community in
implementing the online tax system. The type of research used is empirical
juridical. The data source for this research uses primary data sources, namely data
obtained through observation and interviews, as well as secondary data sources
obtained from the literature. This research uses four data collection techniques,
namely observation, interviews, literature study and document study. The method
used in this research is qualitative descriptive data analysis. Based on research
results in the jurisdiction of the city of Balikpapan, entertainment businesses have
implemented online tax reporting and payment. The positive impact of
implementing this system is reducing queues and being efficient in terms of time
and energy. The obstacles experienced by the public are a lack of education
regarding online tax payments, frequent network disruptions that are unstable, and
a lack of human resources.