Javier Artarindo Jeconia Hia, . (2026) IMPLIKASI PENGURANGAN PAJAK JASA PERHOTELAN TERHADAP PERTUMBUHAN INDUSTRI PERHOTELAN DI DKI JAKARTA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study examines the implications of the reduction of Certain Goods and Services Tax (PBJT) on hotel services for the growth of the hospitality industry in the Province of DKI Jakarta. The policy was implemented through the Decree of the Governor of DKI Jakarta Number 722 of 2025 as a response to the issuance of Presidential Instruction Number 1 of 2025 concerning budget efficiency, which significantly affected hotel occupancy rates, particularly from the government sector. This research employs a normative legal research method using statutory and conceptual approaches. Data were collected through library research on legislation and legal doctrines, supported by interviews with relevant stakeholders. The findings indicate that the reduction of PBJT on hotel services is consistent with the provisions of the DKI Jakarta Regional Regulation Number 1 of 2024 on Regional Taxes and Levies and reflects the regulatory function of taxation as a regional fiscal policy instrument. Furthermore, the policy has a positive impact on business sustainability, competitiveness, and the potential recovery and growth of the hospitality industry in DKI Jakarta. Nevertheless, continuous supervision and evaluation are required to ensure that tax incentive policies remain aligned with the optimization of regional revenue.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 2210611243] [Pembimbing : Ali Imran Nasution] [Ketua Penguji : Iwan Erar Joesoef] [Penguji 1 : Satino] [Penguji 2 : Ali Imran Nasution] |
| Uncontrolled Keywords: | Tax Reduction, PBJT, Hotel Services, Regional Fiscal Policy |
| Subjects: | K Law > K Law (General) |
| Divisions: | Fakultas Hukum > Program Studi Hukum (S1) |
| Depositing User: | JAVIER ARTARINDO JECONIA HIA |
| Date Deposited: | 06 Apr 2026 02:07 |
| Last Modified: | 06 Apr 2026 02:07 |
| URI: | http://repository.upnvj.ac.id/id/eprint/49825 |
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