Perspectives of business people and consumers of hotel services on changes to hotel tax rules in the city of Bogor

Abstract

The Regional Revenue Agency for the city of Bogor (Bapenda) must prepare a regional regulation regarding regional taxes and regional levies referring to the Law on Financial Relations between the Central Government and Regional Governments, published in 2022. One of the materials in the regulation is the hotel tax. This study discusses the views of business people and hotel service users regarding hotel service tax regulations. This research uses the descriptive analysis method. The study results show that hoteliers and users of hotel services will follow the applicable hotel tax rules even though, according to them, the change in rates will affect consumer interest in using hotel services in the city of Bogor. Bappenda has an application for tax payment and reporting called SIPDEH to strengthen the regional taxation system. Business people are satisfied with the SIPDEH application, although it needs improvement. Changes to hotel tax rules have little effect on the ease of business in Bogor hotels. The Bogor city government should make other policies to ease and comfort business in hotel services. The Bogor city government should make other policies to reduce and comfort business in hotel services.