PENGARUH KEBIJAKAN PEMERINTAH DALAM PENERAPAN PEMBATASAN SOSIAL BERSKALA BESAR (PSBB) TERHADAP PENERIMAAN PAJAK HOTEL DAN RESTORAN KOTA MALANG

Abstract

The existence of the Covid-19 virus pandemic in Indonesia has an impact on national economic growth, for this reason it is important for government policies to grow the economy during a pandemic. The research with the title "The Effect of Government Policy in the Application of Large-Scale Social Restrictions (PSBB) on Tax Revenues from Hotels and Restaurants in Malang City", has a formulation of the problem of how the effect of the implementation of government policies in Large-Scale Social Restrictions (PSBB) on tax revenues for hotels and restaurants in Malang city. This study aims to determine the impact of the implementation of government policies on Large-Scale Social Restrictions (PSBB) as an effort to prevent the spread of the Covid-19 virus on tax and hotel revenues in Malang City. This analysis uses independent variables, namely hotel and restaurant taxes. The dependent variable is government policy. The analysis used in this research is the analysis of the growth rate, effectiveness and contribution of taxes to Regional Original Income (PAD) using descriptive statistical methods. The results of this study show that government policies in implementing PSBB in Malang City have an effect on hotel and restaurant tax revenues which decreased in 2020 during the Covid-19 pandemic from the previous year.

 

Keywords: Large-scale Social Restrictions (PSBB), hotel tax, restaurant tax.