IMPLEMENTASI KEBIJAKAN PENYELENGGARAAN PERATURAN DAERAH NOMOR 13 TAHUN 2012 TENTANG PAJAK USAHA HIBURAN DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI KOTA BAUBAU

The objectives of this study are: 1) To review and analyze the implementation of the Baubau City Regional Regulation Number 13 of 2012 concerning Entertainment Business Tax to improve the welfare of the community in Baubau City, 2) To review and analyze the obstacles in the implementation of the Baubau City Regional Regulation Number 13 of 2012 concerning Entertainment Business Tax in improving the welfare of the community in Baubau City, and 3) To review and analyze the solutions of the Baubau City Regional Government in responding to the obstacles in the implementation of the Baubau City Regional Regulation Policy Number 13 of 2012 concerning the Implementation of Entertainment Businesses in improving the welfare of the community in Baubau City.
The research method used is the type of research used in qualitative descriptive research, on the Implementation of the Policy for the Implementation of Regional Regulation Number 13 of 2012 Concerning Entertainment Tax in Improving the Welfare of the Community in Baubau City" especially the implementation of karaoke entertainment in Baubau City.
The results of this study are: 1) Increasing Regional Income The income of the Baubau City Regional Government from karaoke entertainment venues is in the form of taxes. The realization of karaoke tax in Baubau City for the last 3 years (2021, 2022, and 2023) shows an increase with an average growth of 0.95%, this is in line with the rapid development of karaoke entertainment venues in Baubau City, so that economically, the influence of karaoke entertainment venues in Baubau City has a significant impact on regional development., and 2) Empowering the Community The government involves the surrounding community to carry out economic activities in the form of Cafes, Restaurants, Parking Services, Toilet Services and so on.
 
Keywords: Policy Implementation, Entertainment Business Tax, Community Welfare.