Proceedings of the International Conference on Cultural Policy and Sustainable Development (ICPSD 2024)

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Contribution of Hotel Tax in Increasing Local Revenue of Surakarta City and its Influence in Sustainable Economic Development of the Country

Authors
Rachmadita Sheila Alikaputri1, *, Waluyo Waluyo2
1Faculty of Law, Universitas Sebelas Maret, Ir. Sutami Street, No. 36 Kentingan, Jebres, Surakarta, Jawa Tengah, Indonesia, 57126
2Faculty of Law, Universitas Sebelas Maret, Ir. Sutami Street, No. 36 Kentingan, Jebres, Surakarta, Jawa Tengah, Indonesia, 57126
*Corresponding author. Email: rachmaditas99@student.uns.ac.id
Corresponding Author
Rachmadita Sheila Alikaputri
Available Online 24 December 2024.
DOI
10.2991/978-2-38476-315-3_31How to use a DOI?
Keywords
Hotel Tax; Surakarta City Local Revenue; State Economy; State Finance
Abstract

One of the local revenues comes from local taxes. Specific Goods and Services Tax (PBJT) in Law Number 1 of 2022 concerning Financial Relations Between the Central Government and Regional Governments (HKPD Law) is one type of district / city local tax. PBJT has objects including Hotel Tax. PBJT on Hotels in Surakarta City still uses the old nomenclature, namely Hotel Tax. The object of this research is Solo Tiara Hotel and Surakarta City Regional Revenue Agency. The research aims to determine the potential contribution of PBJT collection on Hotel Tax to Surakarta City’s Original Revenue (PAD) and its influence on sustainable state economic development. This type of research is legal research with normative juridical and empirical juridical approaches. Data collection methods are library studies and field studies, with data management through the stages of data selection, data classification, and data preparation. Data analysis using descriptive analysis.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Cultural Policy and Sustainable Development (ICPSD 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
24 December 2024
ISBN
978-2-38476-315-3
ISSN
2352-5398
DOI
10.2991/978-2-38476-315-3_31How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Rachmadita Sheila Alikaputri
AU  - Waluyo Waluyo
PY  - 2024
DA  - 2024/12/24
TI  - Contribution of Hotel Tax in Increasing Local Revenue of Surakarta City and its Influence in Sustainable Economic Development of the Country
BT  - Proceedings of the International Conference on Cultural Policy and Sustainable Development (ICPSD 2024)
PB  - Atlantis Press
SP  - 220
EP  - 228
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-315-3_31
DO  - 10.2991/978-2-38476-315-3_31
ID  - Alikaputri2024
ER  -