Abstract
The implementation of the Java-Bali Community Activity Restrictions (IRCA) has an impact on all sectors of society. The response to It policy was a decrease in economic activity through the tourism sector which resulted in a decrease in Bandung City's Original Regional Revenue (ROI) in 2020, which was around IDR 319 billion, even though income from the tourism sector contributed 24 % of revenue to ROI. This study was conducted to analyze how the impact of the Covid-19 pandemic on Regional Original Income (ROI) sourced from hotel and restaurant taxes. The author is interested in studying, namely: a) knowing what sectors in local taxes are affected, and b) how is the role of local taxes in the economic development of the city of Bandung. This research is a qualitative descriptive study using library research methods using the available literature, namely scientific journals, secondary data, and other sources relevant to the research objectives. The results of It study are Bandung City Regional Tax revenue which has decreased by IDR 159.701.335449 for hotel tax and IDR 155.958.801.270 for restaurant tax. The impact of the decline in revenue from local taxes is the delay in the realization of welfare programs for the people of Bandung City which are sourced from taxes. Bandung City Regional Tax revenue which decreased by IDR 159.701.335449 for hotel tax and IDR 155.958.801.270 for restaurant tax. The impact of the decline in revenue from local taxes is the delay in the realization of welfare programs for the people of Bandung City which are sourced from taxes. Bandung City Regional Tax revenue which decreased by IDR 159.701.335449 for hotel tax and IDR 155.958.801.270 for restaurant tax. The impact of the decline in revenue from local taxes is the delay in the realization of welfare programs for the people of Bandung City which are sourced from taxes.
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