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All Journal Jurnal Administrasi Bisnis Jurnal Mahasiswa Perpajakan PROFIT : Jurnal Administrasi Bisnis Dinasti International Journal of Management Science Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Yuniadi Mayowan
Universitas Brawijaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Enhancing Regional Revenue Growth through Hotel Tax Potential and Contribution in Malang City Tourism Areas Ringga Ananta Putra; Mayowan, Yuniadi
PANGRIPTA Vol. 9 No. 1 (2026): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58411/0sz41g45

Abstract

This study analyzes the potential and contribution of hotel tax to Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) of Malang City during the 2020–2024 period. The research employs a descriptive qualitative approach, utilizing primary data obtained through interviews and observations, as well as secondary data sourced from the Regional Revenue Agency (Bapenda) and the Central Statistics Agency (BPS). The results indicate that the hotel sector possesses substantial tax potential, supported by the growing number of hotels and diversified hotel services such as restaurants, spas, parking facilities, and advertising. However, the realization of hotel tax revenue has not yet been optimal. Although hotel tax revenue increased from IDR 25.42 billion in 2020 to IDR 61.08 billion in 2023, before slightly declining to IDR 60.19 billion in 2024, its contribution to total PAD remained low, ranging from 4.58% to 7.71%, and was classified as “very low.” This condition is influenced by fluctuations in room occupancy rates, changes in tourist spending patterns, inaccurate turnover reporting by taxpayers, and limitations in tax supervision and e-tax system implementation. The study recommends strengthening technology-based supervision, enhancing the capacity of tax authority personnel, integrating hotel transaction systems with tax collection mechanisms, and combining persuasive approaches with law enforcement to improve taxpayer compliance. These measures are expected to optimize hotel tax revenue and strengthen the regional fiscal capacity to support sustainable public services.
Co-Authors . M. Al Musadieq . Zahroh ZA, . Abigail Christykawuri Indyta Budiman Achmad Fadhil Achmad Husaini Adhyasaka Hutama Agatha Finona Fatoni Ahmad Malik Abdul Aziz Almaghfi, Lofie Bachtiar Annissa Dwi Arbaningrum Arik Prasetya Aulia Nur Amalita Bambang Swasto Sunuharyo Chandra Andika Hadi Purnomo Christianingsih, Leza Citra Bella Monizsya Djamhur Hamid Endang Siti Astuti Ervanda Wildam Pratama Fajar Setiawan Febri Arin Putra Fildza Amalia Alisa Hamidah Nayati Hutami Hamidah Nayati Utami Iman Rachmandika Isa Bharoka Trawardani Jamil, Ida Nur Asiah Jessica Chrisnasari Kadarisman Hidayat Kardjo, Suhartini M. Djudi Mukzam Mafaza, Wildah Mandasari Astryanty Mega Biru Mochamad Djudi Mochammad Al Musadieq Mochammad Djudi Mochammad Djudi Mukzam Mochammad Djudi Mukzam Mukzam Mohammad Al Musadieq Mohammad Hairul Imam Muhammad Iqbal Darmawan Muhammad Rizki Ni Komang Ayu Purdini Ningrum, Yuni Mulya Prawagis, Febirizki Damayanty Rahadian Dimas Aninditiya Recha Putrie Etichasarie Reidy Muhammad Rima Fitri Rufaidah Ringga Ananta Putra Rodiathul Kusuma Wardani Roihatul Musyafi’ Siti Ragil Handayani Suryafitra Muttaqin Tommi Sеtiawan Sutiknyo Tritama Aria Wasismoyo I B., Sundaru