Analysis the Impact of Covid-19 Pandemic on Hotel and Restaurant Tax Revenues in Badung Regency

Ni Putu Lia Kisnayanti,I Wayan Karmana,I Gede Made Karma

doi:10.31092/jpi.v5i2.1402

Abstract

Badung Regency is one of the areas that has very developed tourism potential with Hotel and Restaurant Tax (PHR) revenues. Since the Covid-19 pandemic, the tourism sector in Badung Regency stopped operating, so that the regional government issued a policy such as rationalizing the target of PHR revenues. In addition, the realization of PHR revenues in 2020 has decreased when compared to the realization of PHR revenues in the previous period. This study discusses PHR revenues before and during the Covid-19 pandemic. The purpose of this study was to determine an impact of the Covid-19 pandemic on PHR revenues in Badung Regency. The data analysis technique in this research is quantitative with the type of comparative analysis. In testing hypotheses, the program used is SPSS version 23. Hypothesis testing of PHR revenues was tested using the Paired Sample t-Test method. The results of testing the Hotel and Restaurant Tax revenue hypothesis show that there is a difference between Hotel and Restaurant Tax revenue before and during the Covid-19 pandemic. The difference between Hotel and Restaurant Tax revenues before and during the Covid-19 pandemic shows that the Covid-19 pandemic has an impact on Hotel Tax revenue in Badung Regency

Highlights

Regional areas are expected to be able to create regional independence in running their government [1]
Based on data obtained from the Regional Revenue Agency Badung Regency, potential with Hotel and Restaurant Tax (PHR) revenues in Badung Regency have increased every year [6]
Based on data obtained from the Regional Revenue Agency, in 2017 the revenues of PHR in Badung Regency amounted to Rp.2,392,062,479,169.00, in 2018 it was Rp.2,699,764,245,165.00 and in 2019 Rp.2,958,315,502,539.00

Summary

Introduction

Regional areas are expected to be able to create regional independence in running their government [1]. Tourist visits continue to increase every year [5] This development has an impact on the Hotel and Restaurant tax revenues in Badung Regency. Based on data obtained from the Regional Revenue Agency Badung Regency, PHR revenues in Badung Regency have increased every year [6]. The tourism sector has become the main source of the Badung Regency APBD through Regional Original Revenue (PAD) from hotel and restaurant taxes (PHR) as well as being the locomotive of economic growth. Badung Regency, as an area that really utilizes the potential of the tourism sectors, issued a policy in the form of rationalizing the PHR target after the Covid-19 pandemic. If you look at the many tourism potentials in Badung Regency, PHR revenues should continue to increase every year. The purpose of this study was to find out whether there was a difference between PHR revenues before and during the Covid-19 pandemic or not

Objectives

Methods

Findings

Conclusion