scholarly journals Penerapan Pajak Terhadap Industry Pariwisata Di Masa Pandemi

2021 ◽  
Vol 2 (2) ◽  
pp. 102-110
Author(s):  
Gde Otong Cucumandalin ◽  
I Made Surya Wahyu Arsadi

Taxes are compulsory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for state needs for the greatest prosperity of the people. Payment of taxes is a manifestation of state obligations and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development. The tourism industryis one of the tax contributors in Indonesia, which since the Covid- 19 pandemic, the tourism industry sector has experienced a decline. The drastically reduced number of tourists has certainlyled to a drop in business profitability of tourism business actors,ranging from tour service providers, airlines, hotels, restaurants, to marketplaces that sell tickets for tour trips. It is almost certainthat the tourism sector will be paralyzed until the COVID-19 pandemic subsides. Based on this fact, the researcher wants to examine how the policies issued by the government are related tostabilizing the economy, especially in the tourism industry. The method used in normative legal research is a legal writing method that aims to obtain library legal materials by analyzinglegal materials related to the issues discussed as well as studying the regulations per Invitation related to the issues discussed. Thisresearch is based on general problems in the community which later on by conducting this research provides reading material as an insight into the general public. The data collection techniqueis done by looking for a problem faced by the Indonesian people,especially in the tourism industry which has a large enough burden.

2021 ◽  
Vol 11 (3) ◽  
pp. 305-313
Author(s):  
Ida Ayu Made Sri Widiastuti ◽  
◽  
I Nengah Dasi Astawa ◽  
Ida Bagus Nyoman Mantra ◽  
Putu Herny Susanti ◽  
...  

Tourism is very necessary to continue to be developed to improve the economy in Indonesia and increase the position of the country geographically, which is very strategic for tourism and the world economy. For this reason, the ability to communicate in English is absolutely necessary, in order to compete with workers from other countries, so that they can contribute to the improvement of the national economy. The ability to communicate in English is a strategic sector in the development of highly competitive human resources in the tourism industry sector and in the global economic community. By having good English communication skills, it will be easier to grab market share in the tourism industry sector and the economic sector. The tourism sector as one of the prime industrial development is developed in order to further increase the rate of national development. For this reason, it is necessary that the government continues to increase its resilience, policies, and increase the development of tourism with a view to further developing the community's economy and increasing the ability to speak English so that human resources are able to compete in various tourism industries so that the economy will increase.


2021 ◽  
Vol 11 (3) ◽  
pp. 304-312
Author(s):  
Ida Ayu Made Sri Widiastuti ◽  
◽  
I Nengah Dasi Astawa ◽  
Ida Bagus Nyoman Mantra ◽  
Putu Herny Susanti ◽  
...  

Tourism is very necessary to continue to be developed to improve the economy in Indonesia and increase the position of the country geographically, which is very strategic for tourism and the world economy. For this reason, the ability to communicate in English is absolutely necessary, in order to compete with workers from other countries, so that they can contribute to the improvement of the national economy. The ability to communicate in English is a strategic sector in the development of highly competitive human resources in the tourism industry sector and in the global economic community. By having good English communication skills, it will be easier to grab market share in the tourism industry sector and the economic sector. The tourism sector as one of the prime industrial development is developed in order to further increase the rate of national development. For this reason, it is necessary that the government continues to increase its resilience, policies, and increase the development of tourism with a view to further developing the community's economy and increasing the ability to speak English so that human resources are able to compete in various tourism industries so that the economy will increase.


2020 ◽  
pp. 1-3
Author(s):  
Pollypriya Buragohain

In India, travel and tourism industry is generous and vital. Among other industries, travel and tourism industry is one of the prominent and profitable industries in India. According to World Travel and Tourism Council (WTTC), among 185 countries, India ranked at third in case of travel and tourism industry by contributing a profitable amount to GDP in 2018. But in present days, the sector is harshly affected by the outbreak of Coronavirus (COVID-19). Because due to this pandemic of COVID-19, people are refrain from travel to different countries. Due to COVID-19, it is expecting that about 38 million of people in India loss their jobs in tourism industry specially impact of this pandemic would be felt on both blue and white collar jobs and globally over 50 million jobs are at risk which indicates a 12 to 14 percent reduction in jobs. The objectives of this research study are firstly to understand the importance of tourism sector for economic development, secondly to study the impact of COVID-19 on travel and tourism sector, thirdly to find out the hurdles for development of travel and tourism sector in India and lastly to find out the suitable measures to rescue the tourism industry in current situation. The research paper is mostly descriptive in nature entirely based on secondary data. Data and information relating to the present study have been collected from some reliable data sources. In conclusion part, it is found out that this sector is mostly induced by the psychology of the people. Therefore, after this crisis, it is very challenging task to the companies of tourism sector have to regrain the trust of people. If we analyse the present situation then we can predict that the tourism sector will recover partially in 2021and it take a long time to go back to the previous situation completely and for this the Government should take some effective and reliable measures and the common people should response their initiatives properly.


2019 ◽  
Vol 1 (1) ◽  
pp. 42-52
Author(s):  
Amri Pratama ◽  
Darwinsyah Minin ◽  
Isnaini Isnaini

The purpose of this study is to examine the tourism sector that is continuously being developed by the government as a pillar of national development because it is able to sustain the national economy when the world is experiencing a crisis. In Law Number 10 Year 2009 it is stated that tourism development is needed to encourage equal opportunity to try and benefit and be able to face the challenges of changing local, national and global life. Medan City as one of the autonomous regions in Indonesia which when viewed in terms of spatial planning, then almost 70% is a densely populated residential area. The growth of the tourism sector in the city of Medan, does not originate from natural tourist attractions like other areas in general, but rather to city tourism, such as nightclubs, hotels, hangout places, cafes, restaurants and salon and spa places. The industry has become one of the reliable projects of the City of Medan to increase regional revenues of the City of Medan. The tourism license of the City of Medan has been regulated in law No. 19 of 2009 concerning Tourism, Law No. 23 of 2014 concerning Regional Government. And Regional Regulation of Medan City No. 4 of 2014 concerning Tourism. The role of the local government in realizing good governance in the field of tourism is to provide infrastructure, expand various forms of facilities and regulate and promote the public both at home and abroad in matters relating to the tourism industry in the city of Medan


2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Sunil

Tourism sector has a significant role in the economic development of our country. Tourism sector has contributed 6.88 percent to the GDP and has 12.36 percent share in employment (direct and indirect) in the year 2014. It has also a significant share in foreign exchange earnings. The benefit of tourism mostly goes to the local community (Sonya & Jacqueline, Mansour E. Zaei & Mahin E. Zaei, 2013). In this paper, an attempt has been made to assess how the tourism industry has created an opportunity for the economic, political, social and cultural development of the local community at Manali in Himachal Pradesh (India) and also tried to study the problems that are associated with the tourism in the region. The study found that the tourism industry has been extending its contribution for the development of local community at Manali. It has been providing employment, business and investment opportunities, revenue generation for the government, encouraging the community to promote and preserve its art, culture and heritage, raising the demand of agriculture products, provided opportunities for local people to run and work in the transport business and by promoting MSMEs in the region. Besides the opportunities, the tourism industry has also added many problems to the local community. Traffic congestion, increase in water and air pollution, solid waste generation, degradation of the cultural heritage, ecological imbalances, rise in cost of living, increase in crime, noise and environment pollution, migration of people to the region, negative impact on local culture, and extra pressure on civic services during the tourists season, are the problems associated with the tourism. The study suggest that effective management of natural resources, dissemination of environment protection information, involvement of local community in decision making, professionalization in the working of local administration, extending the support of government in sponsoring the events, infrastructure development, tracking records of migrants with the help of local community to curb the crime rate, promotion and preservation of art, culture and heritage, involvement of NGOs, compliance of the rules can make tourism more beneficial in the development of local community.


Author(s):  
I Putu Juniartha ◽  
Made Antara ◽  
I Made Sudarma

The results of this study indicate: (1) Characteristics of waste in Pakraman Padangtegal Village consisted of 83.88% organic waste, 7.24% plastic waste, 4.42% paper waste, 2.22% bottle waste, glass waste at 1.28% and metal waste at 0.96%; (2) public perception in waste management in Pakraman Village, Padangtegal that most of the people in Pakraman Village, Padangtegal, already know about the definition of waste and the danger of waste if it is not managed properly. Besides that the community also knows the difference between organic and inorganic waste so that the process of sorting waste in the place provided can run well, and the community's perception of waste management services has gone well with the transportation of waste twice a day; (3) the participation of the Pakraman Padangtegal Village community in waste management has played a role in various stages of waste management, starting from the sorting, garbage collection and garbage disposal, which complies with waste regulations and maintains the quality of the environment in Padangtegal Pakraman Village. The participation of the tourism industry in the process of waste management in Pakraman Village, Padangtegal, can be seen as being involved in the process of sorting waste and paying monthly fees and waste fees. The community participation in the waste management process is to help the government to socialize the waste management process by carrying out waste collection activities every week and provide a place for the waste management process. Suggestions in this study are that waste managers will immediately add facilities and infrastructure for waste transportation and accelerate the expansion of waste management in the village of Pakraman Padangtegal.   Keywords: Waste Management System, Pakraman Village


Author(s):  
Ni Nyoman Sunariani ◽  
A. A. Istri A. Maheswari ◽  
A. A. Gde Putra Pemayun

This research discussed grand investment tourism sector efforts to increase the number of villas and hotels to expand employment opportunities in the   Sub-district of Ubud Bali." affect the economic growth of a region. The main problem is how is the tourism sector's grand investment effort to increase the number of villas and hotels to expand employment opportunities in the Sub-district of Ubud Bali? High levels of unemployment can increase the amount of crime and increase social unrest. If examined further, from an economic standpoint, if many foreign and local investments are realized then job opportunities are wide open for the people in the area and other regions so that people's income rises by itself. The government is trying to create vocational education that aims to produce a quality and superior workforce in all sectors. Investment activities are the use of a sum of money in the hope of obtaining benefits and can plan their financing and implementation as a unit of activity within a certain period of time. Expenditure on investment costs is done once and only produces benefits a few years later.


2021 ◽  
Vol 17 (5) ◽  
pp. 65-72
Author(s):  
A. S. Amosov ◽  
M. K. Ashinova

The tourism industry, including the hospitality industry, which were the first to suffer from the new coronavirus pandemic, found themselves in an unprecedented situation: complete cessation of some businesses due to border closures and self-isolation. For some countries tourism makes up one of the largest shares of GDP and is a key industry, for others, tourism and activities associated with international travel significantly accelerate the pace of economic development. Industry actors need to understand what incentive tools are available now and in the aftermath of the pandemic in order to develop a systematic approach to managing the effects of the pandemic. The purpose of the article is to study and structure incentive measures for the tourism industry in the context of the COVID-19 pandemic. The following methods of scientific knowledge has been used: abstraction, analysis, induction, synthesis. The article substantiates the relevance of the study. Some indicators of the functioning of domestic tourism during a pandemic are considered in comparison with previous periods, in particular, price indices for various types of paid services to the population, the development of collective accommodation facilities in Russia. At the same time, there is a decline in all indicators during the pandemic, which is due to forced quarantine restrictions and the closure of borders in most countries of the world. The most popular measures of state support proposed by the government for the tourism sector are the following: support in obtaining financing, tax incentives, subsidizing operating expenses, subsidies for SMEs (minimum wages), deferral of non-tax payments, consulting and educational support, deferrals and incentives for rent payments, provision of grants and subsidies on a competition, etc. The proposed measures to support tourism in the current environment are new personnel training, assistance in developing a strategy, business development, attracting tourists, assistance in the transition to online, facilitation of activities (tax, financial, regulatory exemptions).


2021 ◽  
Vol 8 (2) ◽  
pp. 116-127
Author(s):  
Ida I Dewa Ayu Raka Susanty ◽  
Melissa Justine Renjaan

ABSTRAK Wabah COVID-19 di seluruh dunia telah membuat dunia terhenti, dan pariwisata menjadi yang terpuruk dari semua sektor ekonomi utama di seluruh dunia tak terkecuali Indonesia. Pulau – pulau kecil di Indonesia timur yang menggantungkan perekonomian dari segi pariwisata bahari juga terkena dampak besar akibat situasi pandemi. Kabupaten Maluku Tenggara adalah salah satunya. Pelonggaran terhadap aktivitas industri pariwisata dimulai sejak diumumkannya masa new normal oleh pemerintah. Dua destinasi unggulan Kabupaten Maluku Tenggara yakni Pantai Ngurbloat dan Ngursarnadan memulai aktivitas pada kawasan wisata dengan jumlah pengunjung yang didominasi oleh wisatawan lokal. Tingginya wisatawan lokal yang berwisata, menunjukan kebutuhan masyarakat terhadap aktivitas berwisata sangat tinggi. Perilaku wisatawan terhadap keputusan berwisata dalam masa new normal dapat dipicu oleh berbagai faktor. Proses pengambilan keputusan wisatawan dalam berwisata ke destinasi wisata pantai Ngurbloat dan Ngursarnadan sangat penting diketahui oleh stakeholder atau pengelola kawasan wisata Tujuan dari penelitian ini adalah untuk mengetahui dan menjelaskan pengaruh perilaku wisatawan secara simultan terhadap keputusan berwisata, pengaruh secara parsial perilaku wisatawan terhadap keputusan berwisata serta faktor yang paling menonjol mempengaruhi keputusan wisatawan dalam berwisata pada Pantai Ngurbloat dan Ngursardanan. Metode pengumpulan data pada penelitian ini menggunakan kuesioner dan wawancara dengan analisa regeresi linier berganda. Hasil penelitian ini menunjukan bahwa faktor budaya, sosial, pribadi dan psikologis secara simultan berpengaruh terhadap keputusan wisatawan berkunjung ke pantai Ngurbloat dan Ngursarnadan. Sedangkan, pengaruh secara parsial hanya pada faktor sosial, pribadi dan psikologis berpengaruh terhadap keputusan wisatawan untuk berkunjung ke Pantai Ngurbloat dan Ngursarnadan. Faktor yang paling dominan mempengaruhi keputusan berwisata wisatawan adalah faktor psikologis dengan nilai Koefisien sebesar 0.497 Kata Kunci : Perilaku Wisatawan, Keputusan berwisata, Pantai Ngurbloat, Pantai   Ngursarnadan ABSTRACT The worldwide outbreak of COVID-19 has brought the world to a standstill, and tourism has been the worst affected of all major economic sectors  in the entire world as well as Indonesia. In eastern Indonesia, the economy of small islands depends on the marine tourism sector which has been affected by the pandemic. Southeast Maluku Regency is one of the islands affected by pandemic. The government has suspended the activity of tourist and travel. The tourism industry is gradually starting to recovery and improve. reopened tourist areas in Southeast Maluku Regency have begun in August 2020 with the COVID-19 health protocol. Two leading destinations of Southeast Maluku Regency, Ngurbloat Beach and Ngursarnadan Beach, started activities in tourist areas with the number of visitors dominated by local tourists. The purpose of this study was to know and explain the influence of tourist behavior simultaneously on travel decisions, the partial influence of tourist behavior on travel decisions and the dominant faktor influencing the decision of tourists in visiting Ngurbloat and Ngursardanan Beaches. The results of this study showed that cultural, social, personal and psychological faktors silmultan influence the decision of tourists visiting Ngurbloat  and Ngursarnadan Beach. Meanwhile, the partial influence is only on social, personal and psychological factors on the decision of tourist to visit Ngurbloat and Ngursarnadan beach. The most dominant factor influencing the decision to travel is the psychological factor with a coefficient value of 0.497 Keywords: Tourist Behavior, Travel decisions, Ngurbloat Beach, Ngursarnadan Beach


2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Lukman Thaib

Malaysia is a country that since its independence has endeavored to practice democratic governance. In line with this, it seeks to ensure that the Malaysian government is representative of the will of the people. To achieve this, there must be in place numerous mechanisms to ensure accountability and transparency while also ensuring that it has an ‘ear to the ground’ so to speak. Dato’ Sri Mohd Najib believed that transformational leadership posts the leader in the role of mentor whereby he able to designate responsibilities to his followers as a means to achieve self-actualization which is a positive means of promoting team-building efforts. To achieve the goals shared between him as a country’s leader and Malaysian peoples as his followers, he believed that inspirational motivation is needed, as it provides meaning to achieving this shared vision on ‘ how to make Malaysia as a high-Income Nation by 2020’?. PM Mohd Najib has been successful in articulating a compelling vision of the Malaysia’s future and tied a high-income nation’s vision to Malaysians citizen values, and ultimately he is capable of being a ‘transformational leader’. It is to this end that this paper is committed, namely to analyzing the important role played by PM Mohd Najib towards outlining a clear vision of national development and whether this is in line with the objective of maqasid shar’iyyah. For this, PM. Mohd Najib appears to have opted to pursue ‘The Government Transformation Programme (GTP)’ to address seven key areas concerning Malaysia’s interest in realizing Malaysia’s vision to become a high-income nation by 2020. =========================================== Malaysia adalah negara yang sejak kemerdekaannya telah berupaya untuk melaksanakan tata kelola pemerintahan yang demokratis. Sejalan dengan ini, ada usaha untuk memastikan bahwa pemerintah Malaysia merupakan perwakilan dari kehendak rakyat. Untuk mencapai hal ini, harus terdapat banyak mekanisme untuk menjamin akuntabilitas dan transparansi sekaligus juga memastikan bahwa ia memiliki 'telinga ke tanah'. Dato’ Sri Mohd Najib yakin bahwa kepemimpinan transformasional mengganggap pemimpin sebagai mentor yang mampu menunjuk tanggung jawab kepada anggotanya sebagai sarana untuk mencapai aktualisasi diri yang merupakan sarana positif dalam mempromosikan upaya pembangunan tim. Untuk mencapai tujuan bersama antara Dato’ Sri Mohd Najib sebagai pemimpin negara dengan bangsa Malaysia sebagai pengikutnya, ia percaya bahwa motivasi inspirasional diperlukan sebagai makna untuk mencapai visi bersama tentang 'bagaimana membuat Malaysia sebagai negara berpenghasilan tinggi pada tahun 2020’? PM Mohd Najib telah berhasil dalam mengartikulasikan visi yang menarik dari masa depan Malaysia, dan berhasil mengikat visi pendapatan nasional yang tinggi untuk kepentingan warga Malaysia, dan akhirnya ia mampu menjadi 'pemimpin transformasional'. Ini adalah tujuan penulisan jurnal, yaitu untuk menganalisis peran penting yang dimainkan oleh PM Mohd Najib terhadap penguraikan visi yang jelas dari pembangunan nasional dan apakah ini sejalan dengan tujuan shar'iyyah maqasid. Untuk itu, PM Mohd Najib tampaknya telah memilih untuk mengejar 'Program Transformasi Pemerintah Program ' untuk menyelesaikan tujuh bidang utama mengenai kepentingan Malaysia dalam mewujudkan visi Malaysia untuk menjadi bangsa yang berpenghasilan tinggi pada tahun 2020.


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