Implikasi Kebijakan Insentif Pajak di Tengah Wabah Virus Corona Disease 2019 (Covid-19) Terhadap Tingkat Penghunian Kamar Hotel Pada Sektor Pariwisata di DKI Jakarta

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.