Analyst the Impact of Covid-19 on Hotel and Restaurant Tax Revenue in Bandung 2020

Fajar Andriansyah, Amalia Risti Rahayu, Maulfy Aulia Putri, Khumairah Khumairah

Abstract


The implementation of the Java-Bali Community Activity Restrictions (IRCA) has an impact on all sectors of society. The response to It policy was a decrease in economic activity through the tourism sector which resulted in a decrease in Bandung City's Original Regional Revenue (ROI) in 2020, which was around IDR  319 billion, even though income from the tourism sector contributed 24 % of revenue to ROI. This study was conducted to analyze how the impact of the Covid-19 pandemic on Regional Original Income (ROI) sourced from hotel and restaurant taxes. The author is interested in studying, namely: a) knowing what sectors in local taxes are affected, and b) how is the role of local taxes in the economic development of the city of Bandung. This research is a qualitative descriptive study using library research methods using the available literature, namely scientific journals, secondary data, and other sources relevant to the research objectives. The results of It study are Bandung City Regional Tax revenue which has decreased by IDR 159.701.335449 for hotel tax and IDR 155.958.801.270 for restaurant tax. The impact of the decline in revenue from local taxes is the delay in the realization of welfare programs for the people of Bandung City which are sourced from taxes. Bandung City Regional Tax revenue which decreased by IDR 159.701.335449 for hotel tax and IDR 155.958.801.270 for restaurant tax. The impact of the decline in revenue from local taxes is the delay in the realization of welfare programs for the people of Bandung City which are sourced from taxes. Bandung City Regional Tax revenue which decreased by IDR 159.701.335449 for hotel tax and IDR 155.958.801.270 for restaurant tax. The impact of the decline in revenue from local taxes is the delay in the realization of welfare programs for the people of Bandung City which are sourced from taxes.

Full Text:

PDF

References


Anasta, L., & Nengsih, N. (2019). PERANAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Pada Kabupaten dan Kota di Jawa Barat). Jurnal Profita, 12(1), 50. https://doi.org/10.22441/profita.2019.v12.01.004

Apridiyanti, A. (2019). Pengaruh Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Jawa Barat 2013-2017. Jae (Jurnal Akuntansi Dan Ekonomi), 4(3), 32–41. https://doi.org/10.29407/jae.v4i3.12822

Arikunto, S. (2014). Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.

Badan Nasional Penanggulangan Bencana. 2020. Status Keadaan Tertentu Darurat Bencana Wabah Penyakit Akibat Virus Corona di Indonesia. https://bnpb.go.id/berita/status-keadaan-tertentu-darurat-bencana-wabah-penyakit-akibat-virus-corona-di-indonesia, diakses pada 19 September 2021

Badan Pusat Statistik Kota Bandung. 2020. PDRB Kota Bandung Tahun 2019. https://bandungkota.bps.go.id/pressrelease/2020/03/16/238/pdrb-kota-bandung-tahun-2019.html, diakses pada 27 September 2021

Badan Pusat Statistik Kota Bandung. 2020. Kota Bandung Dalam Angka Tahun 2020. https://bandungkota.bps.go.id/publication/2020/04/27/0a1cfa49906db067b3fb7e5e/kota-bandung-dalam-angka-2020.html, diakses pada 27 september 2021

Ekonomi, J., Dan, B., Embiss, S., & Atmadja, S. S. (2021). Analisis Dampak Pandemi Corona Virus Disease ( Covid-19 ) Terhadap Realisasi Pembayaran Pajak Daerah Di Kabupaten Sidoarjo. 1(4), 318–322.

Jendela Informasi Kota Bandung. 2021. Raihan Pajak Semester Kota Bandung Semester 1 Tahun 2021 Lebih Besar dari Tahun 2020. https://humas.bandung.go.id/layanan/raihan-pajak-semesterkota-bandung-semester-i-tahun-2021-lebih-besar-dari-tahun-2020, diakses pada 19 September 2021

Jendela Informasi Kota Bandung. 2021. Jumlah Wisatawan ke Kota Bandung Turun 50%. https://humas.bandung.go.id/ diakses pada 19 September 2021

Mamesa, D. J. (1995). Sistem Akuntansi Keuangan Daerah. Jakarta: PT. Pustaka Gramedia Jakarta.

Onibala, A., dkk. (2021). Dampak Pandemi Covid-19 terhadap Kinerja Keuangan daerah Kabupaten Minahasa Tenggara. Jurnal Pembangunan Ekonomi dan Keuangan Daerah. 22(2), 67–89.

N, J. Adhi. 2021. Okupansi Hotel Kota Bandung Dibawah 10 Persen, Sepi Wisatawan. https://kliknusae.com/2021/08/okupansi-hotel-kota-bandung-dibawah-10-persen-sepi-wisatawan/, diakses pada 19 September 2021

Nasution, D. A. D., dkk. (2021). Dampak Pandemi COVID-19 terhadap Perekonomian Indonesia. Jurnal Ekonomi Perjuangan, 2(2), 212–224. https://doi.org/10.36423/jumper.v2i2.665

Portal Bandung Planning & Budgeting. 2020. Anggaran pendapatan Belanja Daerah Kota Bandung Tahun 2020. https://apbd.bandung.go.id/public/2020/murni, diakses pada 27 September 2021

Portal Bandung Planning & Budgeting. 2020. Anggaran Pendapatan Belanja Daerah Kota Bandung Tahun 2020. http://apnd.bandung.go.id/main/2020/murni/lampiran/apbd/perwal/2/157, diakses pada 27 September 2021

Portal Data Kota Bandung. 2020. Penerimaan Pajak Hotel Kota Bandung. http://data.bandung.go.id/beta/index.php/portal/detail_dataset/penerimaan-pajak-hotel-kota-bandung, diakses pada 10 September 2021

Portal Data Kota Bandung. 2020. Penerimaan Pajak Restoran di Kota Bandung. http://data.bandung.go.id/beta/index.php/portal/detail_dataset/penerimaan-pajak-restoran-di-kota-bandung, diakses pada 9 September 2021

Portal Data Kota Bandung. 2020. Penerimaan Pajak Hotel di Kota Bandung. http://data.bandung.go.id/dataset/penerimaan-pajak-hotel-kota-bandung, diakses pada 9 September 2021

Portal Informasi Covid-19. 2021. https://covid19.go.id/, diakses pada 19 September 2021

Portal Informasi Indonesia. 2020. Kasus Covid-19 Pertama, Masyarakat Jangan Panik. https://indonesia.go.id/narasi/indonesia-dalam-angka/ekonomi/kasus-covid-19-pertama-masyarakat-jangan-panik, diakses pada 19 September 2021

Prasetya, E. 2021. PHRI: 560 Hotel di Jabar Tutup Akibat Pendemi Covid-19. https://www.google.com/amp/s/m.merdeka.com/amp/peristiwa/phri-560-hotel-di-jabar-tutup-akibat-pandemi-covid-19.html, diakses pada 19 September 2021

Sugiyono. (2013). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: ALFABETA

Riyadi, T. 2020. Tiga Sektor Pajak Terpukul Covid-19, Perolehan Pajak Kota Bandung Masih Dibawah Target. https://prfmnews.pikiran-rakyat.com/bandung-raya/pr-13835366/tiga-sektor-pajak-terpukul-covid-19-perolehan-pajak-kota-bandung-masih-dibawah-target, diakses pada 11 September 2021

Setiyawati, A., & Hamzah, A. (2007). Analisis Pengaruh Pad, Dau, Dak, Dan Belanja Pembangunan Terhadap Pertumbuhan Ekonomi, Kemiskinan, Dan Pengangguran: Pendekatan Analisis Jalur. Jurnal Akuntansi Dan Keuangan Indonesia, 4(2), 211–228. https://doi.org/10.21002/jaki.2007.11

Syamsuddin, S. (2021). Dampak Covid 19 Terhadap Target Dan Realisasi Penerimaan Pajak Hotel Dan Restoran Di Kota Makassar. Journal of Business Administration (JBA), 1(1), 5. https://doi.org/10.31963/jba.v1i1.2676

Taib, Z., & Supriana, T. (2020). Perspektif Ekonomi Pada Era New Normal Pasca Covid-19. Akses: Jurnal Ekonomi Dan Bisnis, 15(2), 108–118.

Telaumbanua, D. (2020). Urgensi Pembentukan Aturan Terkait Pencegahan Covid-19 di Indonesia. 12(1), 59–70.

Umatin, S. C., Diana, N., & Marwadi, M. C. (2021). Pengaruh Kebijakan Pemerintah Dalam Penerapan Pembatasan Sosial Berskala Besar (Psbb) Terhadap Penerimaan Pajak Hotel Dan Restoran Kota Malang. E-Jra, 10(03), 47–57.

Walakandou, R. (2013). Analisis kontribusi pajak hotel terhadap pendapatan asli daerah (pad) di kota manado. Jurnal EMBA, 1(3), 722–729. https://ejournal.unsrat.ac.id/index.php/emba/article/view/1879




DOI: https://doi.org/10.29313/de.v13i1.8551

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Indexed by: 

Copyright of Dinamika Ekonomi: Jurnal Kajian Ekonomi dan Pembangunan (ISSN 1693-0606 | E-ISSN 2598-6287 )


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • https://tkjakartatimur.khoiruummah.id/mahjong/
  • https://tkjakartatimur.khoiruummah.id/qris/
  • https://sdsumedang.khoiruummah.id/smahjong/
  • https://sukabumi.khoiruummah.id/sdana/
  • https://acteaweb.org/bet400/
  • https://acteaweb.org/pulsa/
  • https://journal.literasihukum.com/mahjong/
  • https://journal.literasihukum.com/qris/
  • https://bandar168.store/
  • https://www.giathinhphatinterior.com/
  • https://www.okethelabel.com/
  • https://journal.moseskotaneinstitute.com/nas/liga367-pola-rtp/
  • https://my-klasiber.polhas.ac.id/sj/
  • https://international.unitomo.ac.id/wp-content/languages/hl/
  • https://bpm.unitomo.ac.id/wp-content/uploads/yi/
  • https://library.stieppi.ac.id/stam/
  • https://sastrainggris.ipbcirebon.ac.id/slsa/
  • https://prodi.sisteminformasi.global.ac.id/sris/
  • https://jurnal.fpok.upgripnk.ac.id/public/sloto/
  • https://ejournalperawat.poltekkes-kaltim.ac.id/sesmi/
  • https://library.stieppi.ac.id/xthailand/
  • https://sastrainggris.ipbcirebon.ac.id/xmahjong/
  • https://prodi.sisteminformasi.global.ac.id/xpulsa/
  • https://jurnal.fpok.ikippgriptk.ac.id/public/xqris/
  • https://ejournalperawat.poltekkes-kaltim.ac.id/xdana/
  • https://sumateraconnect.or.id
  • https://pt-ads.co.id/
  • https://bandungprecast.com/
  • https://jasaaspalhotmixbandung.my.id/
  • https://tjvs.tu.edu.iq/
  • https://ojs.al-adab-journal.com/
  • https://insightfuljournals.com/
  • https://interaction.id/
  • https://satpolpp.inhilkab.go.id/sthailand/
  • https://satpolpp.inhilkab.go.id/smahjong//
  • https://my-klasiber.polhas.ac.id/xthailand/
  • https://my-klasiber.polhas.ac.id/xmahjong/
  • https://my-klasiber.polhas.ac.id/slqris/
  • https://my-klasiber.polhas.ac.id/schitam/
  • https://satpolpp.inhilkab.go.id/scahitam/
  • https://satpolpp.inhilkab.go.id/slopulsa/
  • https://satpolpp.inhilkab.go.id/sloqris/
  • stmedj.com
  • inmovil.org
  • journal.fisil.ubhara.ac.id
  • https://egyptscholars.org//
  • Slot Thailand
  • Thailand Slot
  • Slot Deposit Pulsa 10k
  • Slot
  • https://egyptscholars.org/slot-thailand/
  • Slot Thailand
  • Thailand Slot/
  • Slot
  • Slot Deposit Pulsa 10k
  • Slot Maxwin
  • https://v2.stieputrabangsa.ac.id/nity/
  • https://siakad-pben.unida-aceh.ac.id/infy/
  • https://ct.pt-sultra.go.id/site/
  • https://ct.pn-probolinggo.go.id/file/
  • https://sipp.pa-bawean.go.id/site/