Kebijakan Pengaturan Pajak Hotel dan Restoran Sebagai Sumber Pendapatan Daerah DKI Jakarta Di Tengah Pandemi Covid-19

Abstract

Covid-19 has implications for social, economic growth, decreased state and regional revenues and economic growth that has slowed so that state and regional incomes do not reach the desired target. The government not only measures health efforts and handling this outbreak but also makes economic efforts that still have to run in pandemic conditions through policies and major steps taken. The Central Government issued Government Regulation In lieu of Law No. 1 of 2020 on State Financial Policy and Financial System Stability for The Handling of coronavirus pandemic 2019 and each region issued several policies related to the fulfillment of local original income, especially for the City of DKI Jakarta which is also affected related to local tax arrangements, namely hotel taxes and restaurant taxes that contribute greatly. against PAD Kota DKI Jakarta. The purpose of this study is to see what the implications are for the existing condition of reducing hotel and restaurant tax rates in DKI Jakarta in the current pandemic conditions. This research uses a type of normative juridical research and with a type of research approach to the statutory approach, the case approach, the conceptual approach. The results of research on the implications of conditions in the city of DKI Jakarta and the efforts of the DKI Jakarta Provincial Government to overcome the decline of PAD through the policies provided one of them provides relief to hotel and restaurant taxpayers in pandemic conditions and provides freedom in the payment of tax penalties for hotels and restaurants that are certainly adjusted to certain conditions and requirements so that PAD Kota DKI Jakarta from the local tax sector continues to run. and able to meet the targets that have been determined as they should