scholarly journals THE ANALYSIS OF POTENTIAL RESTAURANT TAX REVENUE IN BANYUWANGI REGENCY

Author(s):  
Yeni Puspita ◽  
Galih Wicaksono

Banyuwangi is a regency which promotes tourism sector, shown by several festivals and new tourism destinations. The regency has risen the multiplier effect on other sectors, especially tax revenue. This research aims at investigating the potential of restaurant’s tax as a result of improvement in tourism sector and the policy strategy organized by the government in optimizing the income from restaurant’s tax. This research was conducted through the survey and interview. This research applied mix method, the result of this research indicate that the potential of restaurant’s tax in Banyuwangi is IDR 25.768.142.679. In fact, the target set in 2016 was IDR 7.000.000.000,-. There are several strategies implemented to increase the revenue from the potential taxes of restaurant, inter alia 1) intensive socialization of food to the taxpayer 2) involving other institutions in the implementation of restaurant tax, for example the sub-district and village, 3) carefully monitoring held on taxpayers, 4) giving some administration and morals sanctions for taxpayers who disobey restaurant’s tax regulations, 5) innovation of paying restaurant’s tax by online media to facilitate the taxpayer in fulfilling tax obligations. Keywords: Target, Realization, tax potential, restaurant’s tax, policy

Author(s):  
I Gusti Ngurah Putra Suryanata

The study is aimed at discussing the investment multiplier effect expands tourism destinations. The main problem is how can multiplier investments in the tourism sector minimize unemployment in Junjungan Village, Ubud, Bali. The results of the analysis and discussion show that the existence of investments influences many of the social and economic life of the community, because there are so many benefits or benefits obtained by both the Gianyar government and the local community as an integral part of the tourism business on the island, both in the form of tax and assistance provided to local communities to improve the quality of life and also training in the human resources. The more investment in this village, it is expected to be able to open as wide employment opportunities as possible. Therefore, unemployment is minimized and public income is expected to continue increasing.


2021 ◽  
Vol 15 (01) ◽  
Author(s):  
Ferita Nelindya Afriana ◽  
Nur Widiyanto

The paper aimed to find out the adaptation strategies of tourism actors in Dieng Plateau, Central Java in dealing with the pandemic. The qualitative study through employing observation and in-depth interview as data collection techniques reveals that  COVID-19 pandemic has weakened the tourism sector in Wonosobo Regency to the lowest point in history. The pandemic’s impact has appeared on the economic and management aspects of both the government, tourism actors, and tourists. Tourism destinations in Wonosobo, especially in the Dieng Plateau, has been closed, resulting in a drastically decrease of visitor, similar to the other destinations facing the huge economic losses in tourism. Thus, the reopening of tourism destinations while conducting several adaptations to prevent the spreading of the virus is needed to save tourism industry both in national or local level. So that, tourism actors in Dieng area included tourism sector employees, guests, government have started to adapt the new behavior to run tourism sectors during the crises. These adaptation strategies are expected to revive tourism sector that can be measured from the increase of visitors arrival and the implementation of the new behavior in the industry. Keywords: Pandemic, Dieng, Tourism, Adaptation, Impact


2017 ◽  
Author(s):  
wisnu putro

The purpose of this research is to know and analyze hotel and restaurant tax policy in Surabaya. This research uses a quantitative approach, which is a research approach that many claimed by using numbers, ranging from data collection, interpretation of the data and the appearance of the results. Data analysis in this study using the analysis of the difference between the potential and the realization of tax and contribution analysis. Contribution analysis to find out how big contribution of hotel and restaurant tax to Revenue of Area of Surabaya. The result of research indicates that overall hotel and restaurant tax is still in the category of contributing greatly because the percentage of contribution above 4%. In addition, in order to minimize fraud on hotel and restaurant revenues to be paid for taxes, the online levy system should be included in the Surabaya Local Regulations on Local Taxes. The suggestion that can be submitted by the researcher is the government apply the policy in the form of Local Regulation about the procedure of online tax levy system for hotel and restaurant taxpayer so that any transactions that have been entered in the cash register automatically 10% of the transaction has been entered at the tax revenue. In addition, the relevant agencies (Tourism Office, Regional Revenue Service, Regional Finance and Asset Management Board) which handles hotel and restaurant tax in Surabaya should conduct a more solid coordination so that the tax target set is not too far with the realization of the existing tax .


2019 ◽  
Vol 5 (2) ◽  
pp. 61
Author(s):  
Fasya Syifa Mutma ◽  
Reni Dyanasari

Tourism is a leading sector that became the foundation of the economy in Indonesia. As a leading sector, tourism plays an important role in increasing foreign exchange and expanding employment. Therefore, the government is focusing the tourism sector through marketing communication activities conducted by Kemenpar, one of them by using Wonderful Indonesia. Wonderful Indonesia is currently considered to have successfully promoted Indonesian tourism abroad. Because of the success, the researcher is interested to research about marketing communication planning conducted by Kemenpar by using qualitative approach and deep interview method. The results of this study indicate that Kemenpar performs all marketing communication planning steps covering three key resources, situation analysis, objectives, strategy, tactics, implementation and control that can support Indonesian place branding by fulfilling ten components in place branding. The findings in this research are Branding Advertising Selling (BAS) strategy which is always used for every marketing communication activity. In this strategy Kemenpar not only branding Wonderful Indonesia, but also tried to sell Indonesia tourism destinations. Keywords : Wonderful Indonesia, Marketing Communication Planning, Place Branding


2019 ◽  
Vol 17 (1) ◽  
pp. 86-91
Author(s):  
Rostamaji Korniawan

This research is intended to examine how far the communication plan of the government issued tax policies for e-commerce business actors. To study it, this study uses media discourse analysis methods, especially online media, to report on the government's plan to impose e-commerce taxes. Observations were made in the period 2017 to mid-2018. From the results of observations made, the results of the study found that the government and the public were ready and supported the issuance of e-commerce tax policy. Online media which are the object of observation in research see the substance of the discourse of the news delivered in an informative and supportive manner, especially online media which also has an operational network for publishing print media. Thus it can be concluded that the communication of the government's plan regarding the implementation of e-commerce taxation whose initiation began in 2016 seems to have been done well.


2017 ◽  
Vol 19 (3) ◽  
pp. 370
Author(s):  
Indrawati Indrawati ◽  
Gideon Setyo Budiwitaksono

Tujuan penelitian ini adalah untuk menguji pengaruh Kebijakan Pajak, Hukum Pajak, dan Administrasi Pajak Perencanaan Pajak. Sampel kami terdiri dari 20 Klien konsultan Pajak di Surabaya. Hasil penelitian ini menunjukkan bahwa kebijakan dan administrasi perpajakan bukan merupakan faktor yang dapat memotivasi manajemen untuk melakukan perencanaan pajak. Sementara undang-undang pajak merupakan faktor yang dapat memotivasi manajemen untuk melakukan perencanaan pajak. Penelitian ini menunjukkan kepada Pemerintah untuk menerbitkan peraturan pajak jelas dan tegas bahwa tidak ada potensi kerugian penerimaan pajak yang disebabkan oleh kesenjangan.The purpose of this study is to examine the influence of Tax Policy, Tax Law, and Tax Administration on Tax Planning. Our samples consist of 20 Tax Cosultant’s Clients in Surabaya.The Results of this study show that tax policy and tax administration is not a factor that can motivate management to perform tax planning. While the tax laws is a factor that can motivate management to perform tax planning. This research suggests to the Government to issue tax regulations clearly and unambiguously that there is no potential loss in tax revenue caused by the gap


2022 ◽  
Vol 13 (1) ◽  
pp. 111-141
Author(s):  
Ramesh Raj Kunwar ◽  
Krishna Raj Adhikari ◽  
Bhim Bahadur Kunwar

Tourism destinations in the world are facing different challenges like natural disasters, conflicts, terrorism, economic crisis, and pandemic affecting the various aspect of international tourism needs. The coronavirus was emerged in Hubai, China at the end of 2019, remained a life-threatening outbreak and a major public health issue. In Nepal, the first case of COVID-19 was seen on January 23, 2020, and as part of the containment strategy suggested by WHO, the Government of Nepal imposed lockdown from March 24, 2020, made policies and regulations to control the national and international border (land & air). The Government also requested its citizens to maintain social distance and restrict the movement of people that has affected the Nepalese tourism sector severely. Chitwan is one of the most important wildlife-based tourism destinations of Nepal after the establishment of Chitwan National Park (CNP) and Sauraha is the main point to enter and visit Chitwan National Park. The tourism sector in Sauraha is also pretentious due to the COVID-19 pandemic. What is the status of tourism in Sauraha before and during the Pandemic? The objective of this study is to know how has COVID-19 impacted on tourism in Sauraha in particular and Chitwan National Park in general. For the research, researchers have adopted a qualitative research approach. Primary and secondary data were collected and interviewed 30 respondents representing various sectors of tourism and hospitality in Sauraha. Findings reveal that the outbreak of pandemic has brought huge negative impact by a rapid shutdown on the tourism industry in Sauraha and this has resulted in the loss of revenue, increase unemployment, frustration, and poverty among local people as well as gave positive things like health awareness, consensus on business, time for training and maintenance of infrastructures, etc.


2021 ◽  
Author(s):  
Agus Salim

The concept of strategy is the composition of the mission in an organization or company in planning activities in order to achieve a goal and be on target by considering many aspects, namely the aspect of competition and the influence of the strength of the factors from the environment. The role of the government is very important in formulating strategies to support the development of tourism destinations, especially new destinations.There are several factors that are fulfilled in developing an area to become a tourist destination, including objects, facilities, infrastructure, transportation. In addition, in this era of all-around social media, there are so many tourist objects that are viral to the public via social media such as Instagram, TikTok, Facebook and others. Tourist attractions managers must be able to take advantage of this social media phenomenon because it will greatly impact a very significant increase in visits.In the midst of the current corona virus pandemic, it has resulted in a significant decline in the tourism sector. Therefore, the right strategy to prepare for the new normal era really needs to be prepared.


2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Jemi Cahya Adi wijaya

Tourism is one of the economic roots in Banyuwangi Regency which provides a trend with positive and significant values. The harmonization of the tourism sector with the creative economy sectors, such as industries and innovation carried out by the government in a sustainable manner are expected to be an alternative in the development of the regional economy through a multiplier effect. This study aims to identify the leading and non leading sectors of the business and industrial fields, so it can accelerate the tourism sector in Banyuwangi Regency. The analytical tools used are location quotient and shift share analysis. The results show that agriculture, forestry and fisheries, mining and excavation, the construction, and the education service as the leading sectors can be collaborated for accelerating tourism in Banyuwangi Regency. The performance of them can be proven from the results of the shift share analysis with a value that tends to be positive towards accelerating tourism in Banyuwangi Regency. Keywords : tourism, Location Quotient (LQ), shift share, leading sector


2020 ◽  
Vol 1 (1) ◽  
pp. 227
Author(s):  
Alkiviadis Kyriakakis ◽  
Dimitrios Tzirakis

Tourism worldwide has been affected by Covid-19 and many tourism destinations have been hit hard. The effects of the virus on the tourism sector will be long-lasting and economic losses inevitable. Nonetheless, there is a strong positive correlation between tourism and economic growth. As a result of this, the tourism season expansion can, under specific circumstances, lead to greater economic growth. Global crises can help countries that effectively deal with them, to evolve and effectively expand their seasonality, along with specific measures taken by the local governments to restore tourism and even more to expand it (Beirman, 2003).For Greece, and Crete in particular, that heavily depends on its tourism sector, the economic losses are expected to be devastating. However, based on the development of Covid-19, so far, Greece is presented with a unique opportunity to improve its comparative position and prolong the duration of its tourism season.Crete is the ideal holiday destination to take advantage of the current situation, in order to prolong its season. Crete is an island with a very diverse landscape and a mild climate, all year round. The region of Crete, over the course of the past decade, has put significant effort in promoting its own brand and has already succeeded in extending the islands tourism season by at least one more month, with season starting mid-March and ending early November (Enterprise Greece, 2018). Moreover, in low season, there have been attempts by local Tour Operators and there has been a small but steady flow of Tourists, even in the extremely low season, between November and February. Of course, all initiatives taken by the locals, are important but are not sufficient. Coordinated support is needed by the government and the prefecture of Crete to boost the island and create a viable extent tourism season.


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