Jurnal Ekonomi dan Bisnis Jagaditha
Volume 7, Nomor 2, 2020, pp. 114-122

EISSN 2579-8162
ISSN 2355-4150
https://ejournal.warmadewa.ac.id/index.php/jagaditha

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
Program Studi Teknologi Informasi, Institut Teknologi dan Bisnis STIKOM Bali, Bali-Indonesia
satria_pramanda@stikom-bali.ac.id
Published: 30/09/2020
How to cite (in APA style):
Putra, Made Satria Pramanda. (2020). Hotel and Restaurant Tax Domination as a Source of Local Revenue of
Badung Regency: A Study Amidst the Covid-19 Pandemic Era. Jurnal Ekonomi dan Bisnis Jagaditha, 7(2),
114-122. doi: https://doi.org/10.22225/jj.7.2.2375.42-50

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.
Keywords: Covid-19 Pandemic; Hotel Tax; Local/Regional Tax; Restaurant Tax

INTRODUCTION
Tax serves as a source of income for a state. Law
Number 6 of 1983, the last of which was
amended to Law Number 16 of 2009 concerning
General Provisions and Tax Procedures, defines
the tax as “compulsory contribution that is
compelling owed by an individual or entity to
the state based on Law, with no direct
compensation and is used for the state’s needs
for the greatest prosperity of the people”. Such a
definition is in line with the views of
(Mardiasmo, 2019; Soemitro, 2014; Waluyo,
2017). Taxes take the form of people’s
contributions to the state, the imposition of
which can executed based on regulations without
direct reciprocity and is used to finance general
expenses.
In terms of collection agency, taxes can be

classified into central tax and local/regional tax.
For the regional tax, the administration of
collection is carried out by each autonomous
region for the affairs of financing regional
household expenses. With regard to the regional
tax, (Adisasmita, 2011; Siahaan, 2016) argue
that local taxes refer the obligation of the
community to surrender part of their the wealth
to the regions which are then used to finance the
government administration and regional
development. Regional tax serves as an crucial
source of regional income used for funding the
regional government administration with regard
to the principle of justice by taking into account
the potential of each region.
As an autonomous region, the Badung
Regency Government has collected Regional
Taxes. The types of the Regional Taxes collected

Copyright © 2020 Jurnal Ekonomi dan Bisnis Jagaditha EISSN 2579-8162

Page 114

Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19
Pandemic Era

by the Badung Regency Government include (1)
Hotel Tax, (2) Restaurant Tax, (3) Entertainment
Tax, (4) Parking Tax, (5) Ground Water Tax, (6)
Advertisement Tax, ( 7) Tax on Non-Metallic
Mineral and Rock, (8) Tax on Rural and Urban
Land and Building, (9) Tax on Land and
Building Rights Acquisition and (10) Tax on

Street Lighting. Of the 10 (ten) types of tax
collected, in the last 5 (five) years the realisation
of Regional Tax revenue in Badung Regency
was dominated by 2 (two) types of taxes, such
as: Hotel Tax and Restaurant Tax as shown in
the following figure.

Figure 1. Realisation of Revenue from Hotel Tax, Restaurant Tax and Other Local Taxes of Badung Regency

Source: Processed from Tax Revenue Realisation Data, Bapenda Badung Regency

Figure 1.0 indicates that the proportion of the
Hotel and Restaurant Tax component during the
last 5 (five) years has made contributions
significantly compared to other types of taxes.
The average contribution of Hotel and
Restaurant Tax during the 2014-2019 period was
73.67%. The highest percentage occurred in
2019, in which, 76.68% of all types of the
regional tax revenue from the Badung Regency
Government came from hotel and restaurant
taxes. The high proportion of revenue from
Hotel and Restaurant Tax is due to the growth
experienced by the tourism sector as the main
driver of economic activity in Badung Regency.
Data on Gross Regional Domestic Product
(GRDP) of Badung Regency indicate that the
regency’s economic structure is dominated by 2
(two) categories, namely: Provision of
Accommodation-Food
and
Drinks
and
Transportation-Warehouse. Since 2014-2018,
the two categories have an average contribution
of 28.85% and 24.88%.
Since the first quarter of 2020, the Covid-19

pandemic has put significant pressure on various
sectors of the economy. The tourism industry has
become one of the sectors that is experiencing
the strong pressure. This can be shown through
data on the number of foreign tourists in May
2019 compared to that of May 2020. The
number of foreign tourists to Bali recordedly
decreased by almost 100 percent (-99.99%).
Furthermore, the Room Occupancy Rate (TPK)
of star-rated hotels, using the comparison in the
same period, also recordedly decreased by 49.49 points (Badan Pusat Statistik Provinsi
Bali, 2020).
The size of the amount of the regional tax
revenue from the Badung Regency Government
is excessively dependent on the objective
conditions of tourism industry. The strength of
pressure due to the Covid-19 Pandemic is shown
through the data on the achievement of the
realisation of regional tax revenues in Badung
Regency in the current year of 2020, as shown in
Table 1.0.

Copyright © 2020 Jurnal Ekonomi dan Bisnis Jagaditha EISSN 2579-8162

Page 115

Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19
Pandemic Era
Table 1. The Regional Tax Revenue Realisation in Badung Regency in 2020
2020*
Type of Tax
Target
Realisation
Accomplishment
Hotel
2.700.053.883.601
613.852.053.227
22,73%
Restaurant
840.858.085.471
175.449.472.067
20,87%
Entertainment
125.944.223.924
28.032.779.964
22,26%
Parking place
32.638.469.429
9.221.362.617
28,25%
Ground water
77.999.755.545
25.842.850.035
33,13%
Advertisement
5.000.000.000
355.478.733
7,11%
MBLB (Non146.542.442
8.737.500
5,96%
Metallic Minerals
and Rocks)
PBB P-2 (Rural
228.193.704.024
6.899.540.061
3,02%
and Urban Land
and Building Tax)
BPHTB (Land and
600.000.000.000
81.686.707.419
13,61%
Building Title
Acquisition Fee)
PPJ (Street
150.000.000.000
65.937.686.147
43,96%
Lighting Tax)
Total
4.760.834.664.436
1.007.286.667.770
21,16%
Source: Processed from Tax Revenue Realisation Data, Bapenda Badung Regency (*data in June 2020)

Data up to June 2020 shows the lowest
percentage of realisation came from the Rural
and Urban Land and Building Tax (PBB P-2),
that is, 3.02%. Furthermore, the highest
percentage of accomplishment was the
realisation of Street Lighting Tax (PPJ) revenue
of 43.96%. Even with the highest realisation,
when viewed from its contribution to the target,
the PPJ only contributed 3.15% of the total
Regional Tax target. On the other hand, the
accomplishment of Hotel and Restaurant Tax
until June 2020, which in composition
contributed 74.38% of the Regional Tax target,
was only 22.29%.
The pressure put by the Covid-19 Pandemic
on the tourism sector certainly has a significant
impact on regional financial conditions. The
emergence of the Covid-19 Pandemic amidst the
dependence of regional revenues on the
realisation of Regional Tax revenues originating
from Hotel and Restaurant Taxes appears as an
important discussion, especially regarding what
strategic steps the Badung Regency Government
should take in anticipating a decrease in Hotel
and Restaurant Tax revenue. Established on this
description, the problem examined in this study

is the steps taken by the Badung Regency
Government to optimise the regional tax
collection from Hotel and Restaurant Taxes.
CONCEPTUAL FRAMEWORK
a. Locally-generated revenue
Locally-generated Revenue (PAD) serves as a
source of regional income other in addition to
the transfer income and other legitimate regional
revenues. Law Number 33 of 2004 concerning
Financial Balance between Central and Regional
Government defines the PAD as “revenue
obtained by regions which is collected based on
Regional Regulations in accordance with
statutory regulations”. The definition is in line
with (Halim, 2004) view defining the PAD as
"revenue obtained by a region from sources
within its own territory which is collected based
on regional regulations in accordance with
applicable laws and regulations”. Based on Law
Number 23 of 2014 concerning Regional
Government, PAD includes: (1) local taxes; (2)
regional retribution; (3) proceeds from the
management of separated regional assets; and (4)
other legitimate locally generated revenues.
b. Local Tax

Copyright © 2020 Jurnal Ekonomi dan Bisnis Jagaditha EISSN 2579-8162

Page 116

Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19
Pandemic Era

Adisasmita, (2011); Siahaan, (2016) argue
that local tax encompasses the obligation of the
community to surrender part of the their wealth
to the regions which are used to finance local
government administration and regional
development. Regional tax serves as one of the
sources of regional income which has an
important role in the interest of funding the
regional government administration based on
the principle of justice by taking into account
the regional potentials.
The regulation governing the Regional
Taxes is the Law Number 28 of 2009
concerning Regional Taxes and Regional
Levies (UU PDRD). Based on Article 2
paragraph (2) of the UU PDRD, the types of
district/city taxes consist of: (1) Hotel Tax; (2)
Restaurant Tax; (3) Entertainment Tax; (4)
Advertisement Tax; (5) Street Lighting Tax;
(6) Non-Metal Mineral and Rock Tax; (7)
Parking Tax; (8) Groundwater Tax; (9) Tax on
Swallow’s Nests; (10) Rural and Urban Land
and Building Tax; and (11) Land and Building
Title Acquisition Fee.
c. Hotel Tax
The UU PDRD defines hotel as an
accommodation/resort service provider including
other related services with payments, which also
include motels, guesthouses, tourist huts, tourism
guesthouses, lodging houses and the like and
boarding houses with more than 10 (ten) rooms.
The objects of hotel tax are services provided by
hotels with payment, including supporting
services as hotel amenities which provide
convenience and comfort, including sports and
entertainment facilities.
d. Restaurant Tax
The UU PDRD defines a restaurant as a
facility for providing food and/or drinks with
payments, which also includes restaurants,
cafeterias, canteens, stalls, bars, and the like,
including catering services. Furthermore, the
object of restaurant tax is the service provided by
the restaurant which includes services for the
sale of food and/or drinks consumed by the
purchaser, whether consumed at the service

place or at other places.
e. Strategy
Strategy can be defined as an action carried
out in a sustainable manner by adjusting the
strengths and weaknesses of an organisation.
Argyris, (1985); Siagian, (2004) describe the
strategy as a series of decisions and actions to
adapt to various disturbances, both from inside
and outside the organisation. Strategies are made
by top management and implemented by all
levels of an organisation in order to achieve its
organisational goals.
METHOD
This study employs a qualitative descriptive
approach, in that, it is made to describe the
results of the study by comparing the occurring
phenomena with the theory. This study makes
use of primary data sources and secondary data
sources. Primary data are collected from
informants and the secondary ones are collected
from related agencies and literature. In terms of
research approach, there are two types of data
needed, quantitative data and qualitative data.
The required quantitative data are in the form of
numbers such as the realisation of local tax
revenue. Meanwhile, the required qualitative
data are in form of results of interviews with
informants.
Interviews
conducted
with
informants were conducted using a snow ball
model, in that, if the process was deemed
saturated, the interview would end. The data
collection techniques other than interviews are
observation and documentation study and to the
testing of the data validity was done through
triangulation technique with a source approach.
RESULTS AND DISCUSSION
Regulation governing the Regional Tax is the
Law Number 28 concerning Regional Taxes and
Regional Levies (UU PDRD). Referring to
Article 2 paragraph (2) of the UU PDRD, the
types of Regional Taxes at the Regency level
comprise: (1) Hotel Tax, (2) Restaurant Tax, (3)
Entertainment Tax, (4) Advertisement Tax, (5)
Street Lighting Tax, (6) Tax on Non-Metallic
Mineral and Rock, (7) Parking Tax, (8)
Groundwater Tax, (9) Swallow’s Nest Tax, (10)

Copyright © 2020 Jurnal Ekonomi dan Bisnis Jagaditha EISSN 2579-8162

Page 117

Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19
Pandemic Era

Rural and Urban Land and Building Tax (PBB
P-2) and (11) ) Land and Building title
Acquisition Fee (BPHTB).
Apart from the types mentioned in the UU
PDRD, Regional Governments are prohibited
from collecting taxes and even the collection
shall be adjusted to the policies and potential of
each autonomous region. Furthermore, based on

Law Number 23 of 2014 concerning Regional
Government, PAD includes: (1) Regional Taxes,
(2) Regional Levies, (3) Proceeds from the
Management of Separated Regional Assets; and
(4) Other legitimate PAD. The realisation of
local tax revenue from the Badung Regency
Government for the last 5 (five) years is
presented in Figure 2.0.

Figure 2. Achievement of Badung Regional Tax Revenue in 2015-2019

Source: Processed from Tax Revenue Realisation Data, Bapenda Badung Regency

Based on Figure 2.0, during the last 5 (five)
years, the highest regional tax revenue
achievement occurred in 2016, which was
108.32%. Furthermore, since 2017 the
realisation of Badung Regional Tax revenue has
not reached the predetermined target. In 2017,
the realisation of the Regional Taxes was
97.18%. The lowest achievement came to pass in
2018 at 65.17%. The series of natural events in
the eruption of Gunung Agung beginning at the
end of 2017 to 2018, which resulted in the
temporal cessation of transportation activities especially air transportation through Gusti
Ngurah Rai International Airport I - certainly
had an impact on various sectors of the
economy, including the tourism sector which has
become the main support for the regional tax
revenue of the Badung Regency. In line with the
stability of Gunung Agung’s activities and return
to normal transportation activities, in 2019 the
achievement of Regional Tax revenues has
increased to 90.64%.
Although it has been currently under pressure
due to the Covid-19 Pandemic, various modes of
avoidance in the Regional Tax collection process
still have the potential to occur and will
potentially cause leakages in the Regional Tax
revenues. Given the situation and condition of

the Covid-19 Pandemic having taken place, extra
efforts are necessary which at the same time
accompanied by strategic steps to optimise the
local tax revenue. Grounded with these facts, a
strategy to solve the problem in question is
needed in order that that the tax collection during
the pandemic can be executed out optimally. The
success in collecting the taxes amidst the
pandemic situation is largely determined by a
strategy. As expressed by Argyris, (1985);
Siagian, (2004), there is a need for a strategy to
achieve a goal. Therefore, the strategic steps
having been taken by the Badung Regency
Government to optimise the Hotel and
Restaurant Tax are as follows.
a. Information Technology Utilisation
In dealing with the Covid-19 Pandemic, a
face-to-face service needs to be implemented to
a minimum to reduce the spread of the virus.
Therefore, utilisation of information technology
as a tool is one of the strategic steps that have
been taken by the Badung Regency Government.
Information technology application is realised
through the application of online Hotel and
Restaurant Tax reporting. In addition to the
application of information technology related to
reporting administration, the Badung Regency

Copyright © 2020 Jurnal Ekonomi dan Bisnis Jagaditha EISSN 2579-8162

Page 118

Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19
Pandemic Era

Government has also collaborated with several
related banks to facilitate taxpayers in making
tax payments, one of which is Bank BPD Bali.
At Bank BPD Bali, tax payments can be made
via ATM, M-Banking, Internet Banking and
Virtual Accounts. Bill payments are made faster,
easier and safer considering that for one
transaction, taxpayers will get a Virtual Account
Number. Apart from Bank BPD Bali, the
Badung Regency Government has also
collaborated with Bank Mandiri. The various
payment channels having been provided are
expected to facilitate the taxpayers in making the
tax payments.
The existence of reliable information
technology has a vital role in tax collection
administration. This is because information
technology is closely related to service quality.
Through the use of information technology, the
services provided are becoming faster, more
precise and accurate. This is in line with the
standpoint of (Zeithaml, Parasuraman, & Berry,
1990) claiming that responsiveness is one of the
dimensions of service quality. The quality of a
service is exceedingly determined by the nature
of
fastness,
responsiveness
and
instantenoussness in the service delivery
process.
Quality services to taxpayers are expected to
be able to optimise the local tax revenue. Abidin,
(2010) argues that “the aspects of fastness,
accuracy, ease, and indiscrimination serve as a
tool to measure a quality public service”. The
utilisation of information performs as a tool to
accelerate, simplify and facilitate the service
process for taxpayers. A faster, more precise and
accurate service is the key to success for an
organisation, including the Badung Regency
Government in optimising the local tax revenue.

places, times and with various socialisation
media.
The Badung Regency Government has
continued to conduct the outreach to taxpayers,
especially socialisation related to current issues
in the field of taxation. The delivery of
information to taxpayers is carried out through
various media. Amid the Covid-19 Pandemic
situation, the delivery of information to
taxpayers focuses more on an execution via
electronic mail (email). In addition, various
types of information are also conveyed by the
Badung Regency Government through the
official website of Bapenda Kabupaten Badung
on
the
web
page:
https://badungkab.go.id/instansi/bapenda/home
and through a social media account
@bapendabadung.
Misbach in (Utomo, 2011) reveals that the
success of tax revenue represents the reflection
of public awareness. Hence, the implementation
of socialisation is expected to be able to raise the
taxpayer awareness, considering that the
taxpayer awareness has a very strong influence
on the realisation of tax revenue. Taxpayers who
voluntarily make their tax obligation payment
are the ones who are aware of the essence of the
tax itself. The higher the level of taxpayer
awareness, the higher the realisation of state
revenue originating from the taxation sector.
This view is in line with the results of (Safri,
2013) research revealing that one of the
obstacles in achieving tax revenue realisation is
the taxpayer awareness factor. Secondly, the
view is also supported by the view of (Imaroh,
2016) arguing that taxpayer awareness can be
increased through the education sector and the
dissemination of free information either through
tax brochures, leaflets or bulletins.

b. Socialisation and Education
Tax socialisation is carried out with various
purposes, which include conveying information
on tax regulations, tax obligation-related
technical guidance, as well as education for the
purpose of increasing taxpayer awareness.
Socialisation activities can be held at various

c. Issuance of Regulations
The Covid-19 pandemic is a national disaster
that affects the productivity of society and
business actors in various sectors of economy.
Established on the fact, efforts to regulate
taxation stimuli have been made to support the
economic stability. The tax function is not

Copyright © 2020 Jurnal Ekonomi dan Bisnis Jagaditha EISSN 2579-8162

Page 119

Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19
Pandemic Era

limited only as a source of state income. Apart
from the budget function, tax can also function
as a regulatory instrument. This is in line with
the official view (2014) stating that taxes have
two functions, namely: budgetair and
regulerend.
The issuance of regulations providing tax
stimuli is one of the efforts of the Badung
Regency Government to minimise the impact of
the Covid-19 Pandemic. The provision of
stimulus to taxpayers is carried out by issuing
the Regent Regulation Number 27 of 2020
concerning Reduction or Abolition of Regional
Tax Administrative Sanctions in the Context of
Handling the Economic Impact of Corona Virus
Disease 2019. The issuance of this regulation
aims at reducing the administrative sanctions for
taxpayers with the aim of making repayment of
the unpaid tax principal during the Covid-19
Pandemic.
d. Tax Extensification
Extensification in terms of taxation is an effort to
optimise tax revenue by increasing the number
of registered taxpayers. Christover &
Rondonuwu (2016) claim tax extensification as
an activity to find tax subjects who have met the
requirements as taxpayers but have not been
registered as taxpayers. Furthermore, in the
Circular Letter of the Director General of Taxes
Number
SE-06/PJ.9/2001,
Taxpayer
extensification is an activity related to increasing
the number of registered taxpayers and
expanding tax objects in the administration of
the Directorate General of Taxes (DGT).
The Badung Regency Government has taken
extensification steps through data collection and
registration
of
new
taxpayers.
Tax
extensification activities performed until June
2020 resulted in the addition of 228 hotel
taxpayers. Meanwhile, for restaurant taxpayers,
there is an additional of 125 taxpayers.
The increase in the number of new taxpayers
is expected to be able to optimise the tax
revenue. This is in line with the results of
research of (Setiawan, 2007) at Kantor
Pelayanan Pajak Palmerah finding taht the

number of taxpayers has a linear effect on tax
revenue. Thus, efforts to add new taxpayers that
have been and are being carried out by the
Badung Regency Government, especially for
hotel and restaurant taxpayers, are expected to
optimise the hotel and restaurant tax revenue.
e. Tax Intensification
Tax intensification emerges as a step to optimise
the extraction of tax revenues on tax objects and
subjects that have been identified or registered in
the administration of the tax authorities. The
activity of optimising the extraction of tax
revenues on the identified or registered objects
and tax subjects aims to reveal the untrue,
complete and clear taxpayer reports because
many taxpayers, who have been registered, have
not made the tax payment in accordance with
applicable rules and regulations.
The government of Badung Regency has
pursued the tax intensification by conducting tax
audit. The focus of the tax audit is the period or
tax year before the emergence of the Covid-19
Pandemic, which is between the 2017 tax year
and the 2019 tax year. Article 11 paragraph (4)
Badung Regent Regulation Number 15 of 2011
concerning Hotel Taxes and Article 11
paragraph (4) Badung Regent Regulation
Number 16 of 2011 concerning Restaurant Tax
stipulates that tax audits are executed to
determine the taxpayer compliance in
calculating, depositing and reporting the tax
payable. The audit is carried out on the Regional
Tax Return (SPTPD) along with the supporting
documents and information. Based on the results
of the audit, if there is a tax that still has to be
paid - due to the value of the tax owed is greater
than the tax credit - then a Regional Tax
Underpayment Assessment Letter (SKPDKB),
which must be paid by the taxpayer within a
predetermined time, is issued.
f. Monitoring and Evaluation
According to Tulenan, Sondakh, & Pinatik
(2017), taxpayer awareness represents “the
condition in which taxpayers know, understand
and implement taxation provisions correctly and
voluntarily”. In line with this view, (Susilawati

Copyright © 2020 Jurnal Ekonomi dan Bisnis Jagaditha EISSN 2579-8162

Page 120

Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19
Pandemic Era

& Budiartha, 2013) reveal that given that the
taxpayers do not receive direct counterachievement from their obligations, a
willingness and sincerity of taxpayers to fulfill
their obligations is required. Facts on the ground
show that there are still taxpayers who are not
aware of their tax obligations and are trying to
avoid them. Therefore, regular and continuous
monitoring and evaluation steps from the tax
authorities are necessary to increase taxpayer
awareness.
The real steps taken by the Badung Regency
Government are monitoring and evaluation of
the taxpayer’s business activities. Through its
tax authorities, the agency has continuously
monitored the Hotel and Restaurant Taxpayers
who have temporarily closed and the Taxpayers
who have reported tax status with zero since the
Covid-19 Pandemic. The results of monitoring at
the beginning of the Covid-19 Pandemic up to
May 2020 show that most taxpayers are still
closed. However, monitoring is still carried out
regularly. In June 2020, although the majority of
Hotel and Restaurant Taxpayers are still not
operating, from the results of monitoring several
restaurant taxpayers have restarted their
operational activities. This is indicated by the
increase in revenue realisation in May 2020
compared to that of June 2020, which amounted
to 600 million rupiah.
g. Legal Supremacy
One form of law enforcement in the taxation
sector is to collect local tax receivables. Article 1
number 9 of Law Number 19 of 1997 as
amended to Law Number 19 of 2000 concerning
Tax Collection by Force Letter (UU PPSP)
stipulates “Tax Collection is a series of actions
with the purpose that the Tax Bearer will pay off
the tax debt and tax collection fees by
admonishing
or
warning,
implementing
Immediate and Simultaneous Collection,
notifying a Warrant, proposing prevention,
carrying out confiscation, carrying out hostagetaking, and selling goods that have been
confiscated. “In short, tax collection is a series of
actions taken in order that the tax bearers pay off

their tax debt and tax collection costs.
The procedure for the Regional Tax
Colecction in Badung Regency is regulated in
Badung Regent Regulation Number 15 of 2018.
Tax collection is carried out if the tax debt listed
in the Tax Assessment Letter is unpaid up to the
predetermined due date. The Badung Regency
Government undertook tax collection efforts to
raise the awareness and a deterrent effect as well
as provide legal certainty to taxpayers. The first
step taken was to provide guidance and control
of tax receivables for taxpayers who have
arrears. The actions taken were in the form of
direct field visits, admonition and warning
taxpayers to immediately make their tax
payments against the arrears of the previous tax
year. Based on the data collected, from the
efforts that have been made up to June 2020, 50
billion Rupiah has been realised. Furthermore, if
admonition and warnings are set aside, the stages
are continued in accordance with the authority
granted by the statutory regulations, such as
confiscation, auction, and hostage taking. Of
course, all actions taken are within the applicable
legal procedures and corridors and take into
account the sustainability of the taxpayer’s
business, especially amidst the current Covid-19
pandemic conditions.
CONCLUSION
Established on the results of the analysis
described above, the Badung Regency
Government has taken various strategic steps in
an effort to optimise the hotel and restaurant tax
revenue. The steps that have been implemented
include: (1) utilisation of information
technology, (2) socialisation and education, (3)
issuance of regulations, (4) tax extensification,
(5) tax intensification, (6) monitoring and
evaluation and ( 7) legal supremacy.
REFERENCES
Abidin, Z. S. (2010). Kebijakan Publik. Jakarta:
Yayasan Pancur Siwah.
Adisasmita, R. (2011). Pembiayaan Pembangunan
Daerah. Yogyakarta: Graha Ilmu.
Argyris. (1985). Strategy Change and Defensive

Copyright © 2020 Jurnal Ekonomi dan Bisnis Jagaditha EISSN 2579-8162

Page 121

Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19
Pandemic Era

Routines. Marshfiels MA: Pitman Pub.
Badan Pusat Statistik Provinsi Bali. (2020). Berita
Resmi Statistik Perkembangan Pariwisata
Provinsi Bali. Bali: BPS Provinsi Bali.
Christover, A., & Rondonuwu. (2016). Pemahaman
Ekstensifikasi Wajib Pajak dan Intensifikasi
Pajak terhadap Persepsi Fiskus tentang
Penerimaan Pajak. Jurnal EMBA, 4(1).
Halim, A. (2004). Akuntansi Keuangan Daerah.
Yogyakarta: Unit Penerbit Percetakan
Akademi Manajemen Perusahaan YKPN.
Imaroh, T. S. (2016). Strategi Meningkatkan
Kesadaran Wajib Pajak dalam Mewujudkan
Pembangunan
Berkelanjutan
(SDGs).
Prosiding Seminar STIAMI, III(1).
Mardiasmo. (2019). Perpajakan Edisi 2019.
Yogyakarta: Penerbit Andi.
Safri, R. D. (2013). Pengaruh Kesadaran Wajib
Pajak terhadap Kepatuhan Wajib Pajak
Orang Prang Pribadi yang Melakukan
Pekerjaan Bebas (Studi di Wilayah KPP
Pratma Yogyakarta) (Universitas Negeri
Yogyakarta).
Setiawan, D. A. (2007). Analisis Hubungan antara
Ekstensifikasi Wajib Pajak dan Surat Setoran
Pajakdengan Penerimaan Pajak (studi Kasus
pada Kantor Pelayanan Pajak Jakarta
Palmerah). Media Riset Akuntansi, Auditing,
Dan Informasi, 7(1).
Siagian, S. P. (2004). Manajemen Strategi. Jakarta:
Bumi Aksara.
Siahaan, M. P. (2016). Pajak Daerah dan Retribusi
Daerah (Edisi Revisi). Jakarta: Rajawali Pers.
Soemitro, R. (2014). Asas dan Dasar Perpajakan
Edisi Revisi. Bandung: Refika Aditama.
Susilawati, K. E., & Budiartha, K. (2013). Pengaruh
Kesadaran Wajib Pajak, Pengetahuan Pajak,
Sanksi
Perpajakan
dan
Akuntabilitas
Pelayanan Publik Pada Kepatuhan Wajib
Pajak
Kendaraan
Bermotor.
E-Jurnal
Akuntansi, 4(2).
Tulenan, R. A., Sondakh, J. J., & Pinatik, S. (2017).
Pengaruh Kesadaran Wajib Pajak, Kualitas
Pelayanan Fiskus dan Sanksi Pajak terhadap
Kepatuhan Wajib Pajak Orang Pribadi di KPP
Pratama Bitung. Going Concern: Jurnal Riset
Akuntansi, 12(2).
Utomo, B. A. W. (2011). Pengaruh Sikap, Kesadaran
Wajib Pajak dan Pengetahuan Perpajakan
terhadap Kepatuhan Wajib Pajak dalam
Membayar Pajak Bumi dan Bangunan di
Kecamatan Pamulang Kota Tangerang

Selatan (Universitas Islam Negeri Syarif
Hidayatullah).
Waluyo. (2017). Perpajakan Indonesia Edisi 12 Buku
1. Jakarta: Salemba Empat.
Zeithaml, V. A., Parasuraman, A., & Berry, L. L.
(1990). Delivering Quality Service: Balancing
Customer Perception and Expectation. New
York: The Free Press.

Copyright © 2020 Jurnal Ekonomi dan Bisnis Jagaditha EISSN 2579-8162

Page 122