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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan Ekonomi (JUPE) Jurnal Manajemen Pelayanan Publik JURNAL PERSPEKTIF BEA DAN CUKAI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Administrasi Publik : Public Administration Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Inovasi Bisnis (Inovbiz) Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Public Policy JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Eduvest - Journal of Universal Studies Electronic Journal of Education, Social Economics and Technology Riwayat: Educational Journal of History and Humanities Jurnal Hukum dan Pembangunan
Milla Sepliana Setyowati
Department Of Fiscal Administration, Faculty Of Administrative Sciences, Universitas Indonesia, Indonesia
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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Analysis of the Growth Rate of Goods and Services Tax Revenue for Hospitality Services and its Contribution to Local Revenue in the Province of Jakarta Special Region Hidayat, Rehan; Setyowati, Milla Sepliana
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.749

Abstract

Jakarta, as the economic and tourism centre of Indonesia, has a strong attraction for tourists, as well as businesspeople from various directions. Hotel Services Revenue has an impact on PBJT Hotel Services Revenue, which is one source of local tax revenue. This study aims to analyse the growth rate of the Specific Goods and Services Tax (PBJT) from the hotel services sector and its contribution to Local Government Revenue in the Special Region of Jakarta Province during the period 2019-2024. This research uses a descriptive analysis method with a quantitative approach. Secondary data includes the realisation of PBJT revenue from the hotel services sector and the total Local Government Revenue of the Special Region of Jakarta. The results of this study indicate that the growth rate of PBJT revenue from the hotel services sector in Jakarta tends to increase annually, as does the contribution of PBJT Hospitality Services, which also continues to rise every year. However, the contribution falls into the "very low" category.
Co-Authors Abrar Bilisanimar Anisha Charisma Permatasari Bangsa, Romy Sukma Dailimi, Lili Fajri Dipinto, Ryan Nanda Putra Faridah Kamaluddin* Gunadi Gunadi Gunadi Gunadi HArtoNo, M. EDi Hendrawan, Adang Hidayat, Rehan Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Islamiyah, Erniati Rizki Jessy Tantriangela Khozen, Ismail M Edi Hartono Merry Inriama Mutya Nurmala Raya NURCHAMID, TAFSIR Rudi Andrean Saptono, Prianto Budi Saragih, Arfah Habib Saragih, Arfah Habib Sari, Wulandari Kartika Wiji Mutia Hardianti Wisamodro Jati Wulandari Kartika Sari Yasmina Prasetyanti Putri