Building Local Revenue from the Tourism Sector: The Effectiveness of Hotel and Restaurant Taxes

Aini  Arfiyanti; Suhirman Madjid

doi:10.64463/ttp.v1i1.5

Authors

Aini Arfiyanti Faculty of Economics and Business, YARSI University, Jakarta Author
Suhirman Madjid Universitas YARSI Author

DOI:

https://doi.org/10.64463/ttp.v1i1.5

Keywords:

Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Local Original Income

Abstract

DKI Jakarta, as a metropolitan city, is a center of tourism and business activities, driving the development of the hotel and restaurant industry. This sector has significant potential as a source of regional tax revenue, but its realization is still not fully optimal in supporting Regional Original Income (PAD). This study aims to analyze the effectiveness and contribution of hotel and restaurant taxes to PAD, using a qualitative descriptive approach, using primary and secondary data. The results show that although the level of effectiveness of hotel and restaurant tax collection is relatively good, its contribution to PAD is still low. From an Islamic economic perspective, tax optimization must be directed towards the principles of justice and public welfare. The managerial implications of these findings emphasize the importance of improving the tax collection system through digitalization, increasing taxpayer compliance through education, and synergizing tourism policies with strategies to increase PAD. Thus, hotel and restaurant taxes are not only fiscal instruments but also strategic means to strengthen tourism competitiveness and sustainable development in DKI Jakarta.

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