Bali as one of the tourism destination in Indonesia is strongly supported by the creative industry. This industry has produces products and services as a tourism and economic support in Bali. The creative industry development policy is carried out by the Bali provincial government, including in Buleleng regency. The potential of Buleleng Regency is a creative culture based on local culture. Tourism development, craft development, arts, and agricultural culture have been carried out in Buleleng Regency, but other potentially creative industry sectors are not mapped optimally. The aim of this study is to create a potential mapping of creative industries in Buleleng Regency and to optimizing its development strategy. This study use Importance Performance Analysis (IPA). This study showed the creative industry in Buleleng regency is in the level of empowered and independent qualifications. The empowerment level has the percentage of establishment 20% -50%. This level consisting of Applications and game developers; Photography; Product design; Mode; Film, video, animation; Culinary; Music; Publishing; Advertising; Television and Radio. The independent level, with a percentage of establishment 51% -80% consist of 5 creative industry sectors, which is Architecture; Design; Visual communication; Craft; Performing arts and visual arts.

The COVID-19 pandemic is a national disaster so the need for arrangements to support the handling of COVID-19 continues to be pursued. The real sector is expected to be able to survive and not terminate employment. The multiplier effect due to the covid pandemic requires government assistance as a policyholder. Taxes are a source of state finance, now changing to a second function, namely the regular function. Government Regulation No. 23, 44, 86, 110 and 143 regarding tax incentives for taxpayers affected by the coronavirus pandemic 19. Of the total 68,101 taxpayers at the Directorate General of Taxes in Bali, only 16,624 take advantage of tax incentives, so it must be investigated why taxpayers do not make optimal use of incentives that should be used to stimulate economic growth. The methodology used in this study is a descriptive interpretative qualitative method. The results of the study found that incentives used by taxpayers have stimulated economic growth, but there are taxpayers who do not take advantage of incentives due to the complexity of procedures and some do not receive information about incentives so that in the future the Directorate General of Taxes needs to simplify procedures and wider socialization.

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The Indonesian government relies on taxes as the highest state revenue in governance and development, so that taxpayer compliance plays a very important role and is a major requirement that must be worked on by the Directorate General of Taxes (DGT). It is not an easy problem to build taxpayer compliance in our country, it requires thoughts and strategies from the DGT for taxpayers to feel that tax is a voluntary state obligation. One of the DJP programs implemented in 2022 is the Voluntary Disclosure Program (PPS), which is better known as Tax Amnesty Volume II. The purpose of this study is to analyze the effect of the Voluntary Disclosure Program on state revenues and increasing taxpayer compliance. This research can be used as an evaluation for the DGT for policies that will be made in the future, based on this evaluation the DGT can innovate to meet the target of state revenue from the taxation sector. This research also contributes to educating taxpayers so they can follow the PPS policy, with the hope that state revenue will increase. The data collection method is by interviewing informants, namely people involved in the PPS program. The technique of analyzing descriptive qualitative data is interpretative through focus group discussion. The results of the study prove that tax revenues from the Voluntary Disclosure Program have significantly supported state revenues, so that the PPS objective as an intensification in the field of taxation has been achieved. The participation of taxpayers in PPS even though at high rates, this shows that taxpayers are very compliant with tax regulations because there is legal certainty of protection and a sense of security by following the PPS.

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