Penerimaan Pajak Pariwisata di DKI Jakarta: Analisis Pengaruh PDRB dan Kinerja Pemungutan Pajak

Abstract

This study aims to analyze the impact of sectoral GRDP on regional tax revenue from the tourism sector and evaluate the performance of regional tourism sector taxes based on economic conditions and tax policies in the Province of DKI Jakarta. The data used is a panel dataset from five municipalities in DKI Jakarta for the period 2011-2023. The results show that an increase in sectoral GDP has a significant positive effect on Hotel Tax, Restaurant Tax, and Entertainment Tax revenues. However, there are variations in tax collection effectiveness among municipalities. South Jakarta exhibits high tax collection performance, while East Jakarta shows suboptimal performance. Flexible tax policies and tourism infrastructure development are needed to address these gaps. Policy recommendations include enhancing tourism promotion, providing tax incentives, and improving Jakarta's competitiveness as a global city.