Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Jagaditha
Made Satria Pramanda Putra
Program Studi Teknologi Informasi, Institut Teknologi dan Bisnis STIKOM Bali, Bali-Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19 Pandemic Era Made Satria Pramanda Putra
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 7 No. 2 (2020): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.7.2.2375.114-122

Abstract

Pandemic Covid-19 has put significant pressure on the tourism sector and has an impact on the realisation of hotel and restaurant tax revenues in Badung Regency. This condition requires strategic steps from the Badung Regency Government to realize optimal tax revenue. The aims of this study is to examine the steps taken by the Badung Regency Government to optimise the regional tax collection from Hotel and Restaurant Taxes. This paper provides a qualitative study. Research informants are all officials in the Badung Regional Revenue Agency (Bapenda Badung Regency) as the Regional Apparatus Organization (OPD) in charge of carrying out hotel and restaurant tax levies. Data collection techniques are observation, interview and documentation study. Data collection through interview is carried out in depth and when in saturated condition will end. This study obtained results that the strategic steps taken by the Badung Regency Government in an effort to optimize the reception of Hotel and Restaurant Taxes, include (1) Utilization of Information Technology, (2) Dissemination and Education, (3) Issuance of Regulations, (4) Tax Extensification, (5) Tax Intensification, (6) Monitoring and Evaluation and (7) Legal Supremacy.
Co-Authors