Suprapto, Vita and ., Nurwati, S.Sos., M.Ak., (2024) Implikasi Kebijakan Insentif Pajak di Tengah Wabah Virus Corona Disease 2019 (Covid-19) Terhadap Tingkat Penghunian Kamar Hotel Pada Sektor Pariwisata di DKI Jakarta. ITB Ahmad Dahlan Jakarta, Jakarta.
![COVER [thumbnail of COVER]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
HALAMAN JUDUL - VITA APRILIA SUPRAPTO.docx
Download (302kB)
![ABSTRAK [thumbnail of ABSTRAK]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
ABSTRAK - VITA APRILIA SUPRAPTO.docx
Download (41kB)
![BAB I [thumbnail of BAB I]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
BAB I - VITA APRILIA SUPRAPTO.docx
Download (53kB)
![BAB II [thumbnail of BAB II]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
BAB II - VITA APRILIA SUPRAPTO.docx
Restricted to Repository staff only
Download (133kB) | Request a copy
![BAB III [thumbnail of BAB III]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
BAB III - VITA APRILIA SUPRAPTO.docx
Restricted to Repository staff only
Download (53kB) | Request a copy
![BAB IV [thumbnail of BAB IV]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
BAB IV - VITA APRILIA SUPRAPTO.docx
Restricted to Repository staff only
Download (1MB) | Request a copy
![BAB V [thumbnail of BAB V]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
BAB V - VITA APRILIA SUPRAPTO.docx
Restricted to Repository staff only
Download (51kB) | Request a copy
![DAFTAR PUSTAKA [thumbnail of DAFTAR PUSTAKA]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
DAFTAR PUSTAKA - VITA APRILIA SUPRAPTO.docx
Download (41kB)
![LAMPIRAN [thumbnail of LAMPIRAN]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
LAMPIRAN - VITA APRILIA SUPRAPTO.docx
Restricted to Registered users only
Download (6MB) | Request a copy
![JURNAL [thumbnail of JURNAL]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
JURNAL - VITA APRILIA SUPRAPTO.docx
Restricted to Repository staff only
Download (598kB) | Request a copy
Abstract
Vita Aprilia Suprapto, Implikasi Kebijakan Insentif Pajak di Tengah Wabah Virus Corona Disease 2019 (COVID-19) Terhadap Tingkat Penghunian Kamar Hotel Pada Sektor Pariwisata di DKI Jakarta. Dibawah bimbingan Ibu Nurwati, S.Sos, M.Ak.
Wabah Virus Corona Disease 2019 (COVID-19) telah memberikan dampak signifikan terhadap berbagai sektor ekonomi, termasuk sektor pariwisata di Indonesia. Salah satu dampak utamanya adalah menurunnya tingkat hunian kamar hotel akibat pembatasan perjalanan dan penurunan jumlah wisatawan. Untuk mengatasi krisis ini, pemerintah Indonesia menerapkan kebijakan insentif pajak sebagai bagian dari upaya untuk mendukung sektor yang terdampak. Kebijakan insentif pajak, seperti pengurangan atau pembebasan pajak untuk sektor pariwisata dan hotel, diharapkan dapat membantu meringankan beban operasional dan keuangan industri pariwisata serta memacu pemulihan ekonomi. Penelitian ini bertujuan untuk menganalisis implikasi kebijakan insentif pajak terhadap tingkat hunian kamar hotel di tengah pandemi COVID-19. Dengan menggunakan metode analisis deskriptif, penelitian ini meneliti bagaimana kebijakan tersebut berdampak pada pelaku industri pariwisata, khususnya perhotelan, dalam upaya mempertahankan dan meningkatkan tingkat hunian kamar. Hasil penelitian menunjukkan bahwa insentif pajak membantu meringankan beban operasional hotel, namun efektivitasnya dalam meningkatkan tingkat hunian kamar masih terbatas karena faktor eksternal seperti pembatasan perjalanan internasional dan ketidakpastian global yang terus berlanjut. Kebijakan insentif pajak dinilai penting sebagai salah satu instrumen untuk memitigasi dampak pandemi pada sektor pariwisata. Namun, untuk mendorong pemulihan yang lebih signifikan, diperlukan langkah-langkah tambahan seperti kampanye promosi pariwisata domestik dan peningkatan protokol kesehatan yang dapat memberikan rasa aman bagi wisatawan.
Kata kunci: Insentif Pajak, Tingkat Hunian Kamar, Sektor Pariwisata, COVID-19, Indonesia.
vi
ABSTRACT
Vita Aprilia Suprapto, Implications of Tax Incentive Policy in the Midst of the 2019 Corona Virus Disease (COVID-19) Outbreak on the Tourism Sector in DKI Jakarta. Under the guidance of Mrs. Nurwati, S.Sos, M.Ak.
The Corona Virus Disease 2019 (COVID-19) outbreak has had a significant impact on various economic sectors, including the tourism sector in Indonesia. One of the main impacts is the decline in hotel room occupancy rates due to travel restrictions and a decrease in the number of tourists. To overcome this crisis, the Indonesian government has implemented a tax incentive policy as part of its efforts to support the affected sectors. Tax incentive policies, such as tax reductions or exemptions for the tourism and hotel sectors, are expected to help ease the operational and financial burdens of the tourism industry and spur economic recovery. This study aims to analyze the implications of tax incentive policies on hotel room occupancy rates amid the COVID-19 pandemic. Using a descriptive analysis method, this study examines how these policies impact tourism industry players, especially hotels, in an effort to maintain and increase room occupancy rates. The results of the study show that tax incentives help ease the operational burden of hotels, but their effectiveness in increasing room occupancy rates is still limited due to external factors such as international travel restrictions and ongoing global uncertainty. Tax incentive policies are considered important as an instrument to mitigate the impact of the pandemic on the tourism sector. However, to encourage a more significant recovery, additional measures are needed such as domestic tourism promotion campaigns and improved health protocols that can provide a sense of security for tourists.
Keywords: Tax Incentives, Room Occupancy Rate, Tourism Sector, COVID-19, Indonesia.
Item Type: | Other |
---|---|
Subjects: | N Fine Arts > N Visual arts (General) For photography, see TR N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 15 Feb 2025 02:09 |
Last Modified: | 15 Feb 2025 02:09 |
URI: | https://repository.itb-ad.ac.id/id/eprint/136 |