Analysis of Factors Affecting Compliance with Hotel Taxpayer Responsibility During the Covid-19 Pandemic (Case Study on Hotel X)

Authors

  • Apri Yani Melda Universitas Indonesia, Indonesia
  • Mohamad Luhur Hambali Universitas Indonesia, Indonesia

DOI:

https://doi.org/10.29040/jap.v23i2.7003

Keywords:

Hotel Tax, Tax Compliance, Tax Administration

Abstract

The Covid-19 pandemic has had a significant impact on the Indonesian economy as well as on the revenues of each region, especially of DKI Jakarta. The largest regional revenue sector for DKI Jakarta includes Regional Taxes which consist of various types, one of which is Hotel Tax. This thesis aims to analyze the factors that affect compliance with hotel tax obligations, to analyze the form of fulfillment of tax obligations as a form of compliance by Hotel Taxpayer X, and analyze Compliance Costs in fulfilling hotel tax obligations for hotel taxpayers during the Covid-19 pandemic (Case Study on Hotel X in 2020 and 2021). This research uses a qualitative approach by conducting literature studies and field studies through in-depth interview. Based on the research, it was found that the factors contributing to the compliance of Hotel Taxpayer X in carrying out their hotel tax obligations include the existence of sanctions, the fulfillment of hotel tax obligations which tend to be easy and cheap, and the risk of being examined by the tax authorities. Tax compliance at Hotel X is carried out by carrying out the obligations of registering, calculating, paying, and reporting hotel taxes owed. Suggestions that can be given include that Hotel X Taxpayers have more in-depth knowledge related to the allocation of tax funds, Hotel X Taxpayers can be more pro-active, and services, especially those related to tax administration carried out by the tax authorities, need to be re-optimized, evaluated, to provide easy, cheap, and fast services for Hotel Taxpayers.

References

Burton, R. (2008). Kajian Aktual Perpajakan. Jakarta: Salemba Empat.

David, O. I., & Haula, R. (2021). Kebijakan Pengaturan Pajak Hotel dan Restoran Sebagai Sumber Pendapatan Daerah DKI Jakarta di Tengah Pandemi Covid-19. Syntax Idea.

Destaria, I. (2016). Kebijakan Penghapuasan Sanksi Administrasi Pajak Kendaraan Bermotor Ditinjau dari Asas Kepatuhan di Provinsi DKI Jakarta. Jakarta: Universitas Indonesia.

Fischer, C. M., Watrick, M., & Mark, M. M. (1992). Detection Probability and Taxpayer Compliance: A Review of The Literature. Journal of Accounting Literature.

Hadiwardoyo, W. (2020). Kerugian Ekonomi Nasional Akibat Pandemi Covid-19. Baskara Journal of Business and Enterpreneurship.

Johns Hopkins University CSSE COVID-19 Data. (2020). Daily new confirmed positive COVID-19 per million people. Retrieved March 26, 2022, from Our World in Data: https://ourworldindata.org/explorers/coronavirus-data-explorer

Rosdiana, H., & Irianto, E. S. (2012). Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia . Jakarta: Rajawali Pers.

Sandford, C. (1989). Administrative and Tax Compliance Costs of Taxation. Rotterdam, Netherland: Kluwer Law and Taxation Publishers.

Scneider, F. K., & Maciejovsky, B. (2001). Social Representations on Tax Avoidance, Tax Evasion and Tax Flight: Do Legal Differences Matter? Department of Economic, Johannes Kepler University of Linz. Siregar, S. L. (2012). Pengaruh Pengetahuan Fiskus dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak di Semarang Tengah. Universitas Diponegoro Semarang.

Simandjuntak, R. (2016). Sistem Desentralisasi Dalam Negara Kesatuan Republik Indonesia Perspektif Yuridis Konstitusional. Journal de Jure, 57-67.

Slemrod, J., & S., Y. (2002). Tax Avoidance, Evasion, and Administration. Amsterdam, North Holland: Handbook of Public Economics.

Supadmi, N. L. (2009). Meningkatkan Kepatuhan Wajib Pajak Melalui Kualitas Pelayanan. Jurnal Akuntansi dan Bisnis.

Sugiarto, E., & Sulartiningrum, S. (1996). Pengantar Industri Akomodasi dan Restoran. Jakarta: Gramedia Pustaka Utama.

Peraturan Daerah Provinsi DKI Jakarta Nomor 6 Tahun 2010 tentang Ketentuan Umum Pajak Daerah

Peraturan Daerah Provinsi DKI Jakarta Nomor 11 Tahun 2010 tentang Pajak Hotel

Peraturan Gubernur Provinsi DKI Jakarta Nomor 193 Tahun 2014 tentang Petunjuk Pelaksanaan Pemungutan Pajak Hotel

Peraturan Gubernur Provinsi DKI Jakarta Nomor 98 Tahun 2019 tentang Pelaporan Data Transaksi Usaha Wajib Pajak Secara Elektronik

Undang-undang Republik Indonesia Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (UU PDRD)

Zuraya, N. (2020). Tiga Dampak Besar Pandemi Covid-19 bagi Ekonomi RI. Jakarta, DKI Jakarta, Indonesia: Republika Online.

Downloads

Additional Files

Published

2023-01-28

How to Cite

Melda, A. Y., & Hambali, M. L. (2023). Analysis of Factors Affecting Compliance with Hotel Taxpayer Responsibility During the Covid-19 Pandemic (Case Study on Hotel X). Jurnal Akuntansi Dan Pajak, 23(2). https://doi.org/10.29040/jap.v23i2.7003

Issue

Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

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

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.