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All Journal International Journal of Environmental, Sustainability, and Social Science Educoretax Summa : Journal of Accounting and Tax
Tresnajaya, Rd. Tatan Jaka
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Determination of Hotel Tax Revenue Targets (Case Study in Sumedang Regency) TRESNAJAYA, Rd. Tatan Jaka; SUPRIYADI, Supriyadi; SABNITA, Nina
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1248

Abstract

Sumedang Regency, located in West Java, leverages its geographical and economic potential to enhance regional income through the management of over 40 tourist destinations and support for 475 MSMEs. Hotel tax revenue, a key component of regional income, fluctuated between 2019 and 2023, influenced by factors such as tourist numbers, room occupancy rates, and GRDP. This study aims to analyze the determinants of hotel tax revenue in Sumedang Regency within the framework of the HKPD Law, providing insights for optimizing regional revenue and supporting autonomy. Using a combination of qualitative and quantitative approaches, the study explores the impact of various factors, including GRDP, accommodation and food services, human development index, hotel availability, and population, on hotel tax revenue. Qualitative findings highlight the importance of sectoral development policies, particularly focusing on tourism and economic indicators, while quantitative analysis introduces a model called the “Calculator.” This tool aids in setting tax revenue targets and evaluating outcomes, offering the Sumedang Regency Government a data-driven approach to improving tax management and regional financial performance.
Determination of Restaurant Tax Revenue Targets (Case Study in Sumedang Regency) TRESNAJAYA, Rd. Tatan Jaka; SUPRIYADI, Supriyadi; SABNITA, Nina
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1249

Abstract

Regional autonomy grants local governments the authority to manage administrative and financial affairs, enabling the optimization of regional revenue, particularly through Regional Original Income (PAD). A key contributor to PAD is regional taxes, including restaurant taxes. The enactment of Law Number 1 of 2022 on Financial Relations between Central and Regional Governments (HKPD) has reshaped tax collection practices, mandating alignment with the law. This study examines the case of Sumedang Regency, a district in West Java, Indonesia. This district has successfully leveraged its geographical and economic potential to exceed restaurant tax revenue targets from 2019 to 2023despite fluctuations caused by the COVID-19 pandemic. Utilizing a mixed-method approach, this research combines qualitative and quantitative analyses to explore factors influencing restaurant tax revenue, such as GRDP, tourist visits, population, number of restaurants, national inflation rate, and BI rate. The findings reveal the need for a comprehensive strategy integrating tax revenue with cross-sectoral development policies. A "Calculator" model developed in this study provides a tool for setting realistic tax revenue targets and evaluating performance. Forecasting comparisons between multiple regression and seasonal election methods indicate that the multiple regression approach, specifically the X-moderate projection, yields optimal results. This model offers evidence-based recommendations to enhance the planning and evaluation of regional tax revenue, supporting Sumedang Regency's efforts to align with the HKPD Law and optimize PAD.
Forecasting Entertainment Tax Revenue Targets Using Regression and Time-Series Analysis: A Case Study in Sumedang Regency Tresnajaya, Rd. Tatan Jaka; Supriyadi; Sabnita, Nina
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.660

Abstract

Local governments in Indonesia are granted fiscal autonomy to manage and optimize regional income sources, including local taxes, as a form of Local Own-Source Revenue (PAD). One such tax is the entertainment tax, which plays a significant role in supporting regional development. This study focuses on identifying key factors that influence entertainment tax revenue in Sumedang Regency, West Java and aims to construct a reliable model for projecting future revenue. Employing a mixed methods approach, the research integrates qualitative analysis—conducted through literature review and document analysis—with quantitative techniques, including multiple linear regression and time-series forecasting. This combination allows for a comprehensive understanding of the determinants of entertainment tax performance and provides a data-driven foundation for more accurate and sustainable fiscal planning at the regional level. The findings indicate that entertainment tax revenue is influenced by the number of entertainment venues, population size, tourist visits, GRDP in the tourism sector, GRDP at current prices (ADHB), BI rate, national inflation rate, and per capita income.
Tax collection obstacle resolution strategy and taxpayer profile validity: Case study: KPP Madya Palembang Fenta, Nadya Diti; Tresnajaya, Rd. Tatan Jaka
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1323

Abstract

This study aims to analyze the obstacles in the tax collection process and the validity of taxpayer profiles at KPP Madya Palembang. This research is motivated by significant challenges in achieving national revenue targets, particularly in resolving tax collection arrears. The study employs a qualitative method with a case study approach to explore the phenomenon in depth. Primary data were obtained through interviews with four informants, while secondary data were gathered through literature reviews and document analysis to provide a comprehensive perspective. The findings reveal three main categories of tax collection obstacles: technical, administrative, and potential future challenges. Technical obstacles are related to practical and operational issues in the field, administrative obstacles include procedural and administrative processes, while future challenges involve limited resources and preparations for Coretax 2025. Proposed strategies include regularly updating taxpayer data, enhancing inter-agency coordination, and implementing automated tax collection systems. The novelty of this research lies in the specific categorization of obstacles into three main categories analyzed in an integrated manner, as well as an in-depth exploration of the relationship between taxpayer profile validity and tax collection effectiveness using recent data (2021–2023). Furthermore, the study’s focus on a specific location, KPP Madya Palembang, provides contextually relevant recommendations. This study concludes that synergy between addressing tax collection obstacles and ensuring the validity of taxpayer data is crucial to sustainably increasing national revenue while supporting efficient and transparent fiscal management practices.
Co-Authors Fenta, Nadya Diti Mondayri, Samses Sabnita, Nina Supriyadi Supriyadi Supriyadi