Research Article
Increase in Local Tax Revenue in the Tourism Sector of Banyuwangi Regency: Identification of Driving and Inhibiting Factors
@INPROCEEDINGS{10.4108/eai.5-11-2022.2326537, author={Jemi Cahya Adi Wijaya and Masetya Mukti and Ayu Wanda Febrian and Aditya Wiralatief Sanjaya and Emy Hidayati}, title={Increase in Local Tax Revenue in the Tourism Sector of Banyuwangi Regency: Identification of Driving and Inhibiting Factors}, proceedings={Proceedings of the 3rd International Conference on Social Science, Humanity and Public Health, ICoSHIP 2022, 05-06 November 2022, Banyuwangi, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICOSHIP}, year={2023}, month={1}, keywords={banyuwangi levies taxes tourism}, doi={10.4108/eai.5-11-2022.2326537} }- Jemi Cahya Adi Wijaya
Masetya Mukti
Ayu Wanda Febrian
Aditya Wiralatief Sanjaya
Emy Hidayati
Year: 2023
Increase in Local Tax Revenue in the Tourism Sector of Banyuwangi Regency: Identification of Driving and Inhibiting Factors
ICOSHIP
EAI
DOI: 10.4108/eai.5-11-2022.2326537
Abstract
Tourism has a great impact on social and economic sectors in Banyuwangi since tourism sector in Bayuwangi have natural wealth and diverse cultural heritage. In the last decade, the economic growth in Banyuwangi has increased, especially in the tourism sector. This study aimed to identify driving and inhibiting factors in optimizing local taxes in the tourism sector. A quantitative descriptive research was used in this study. The results of this study indicated that the driving factors of tax optimization comprised good hospitality, local tax management system managed by Bapenda, local regulations, number of tourist arrivals. Meanwhile, the inhibiting factors of tax optimization involved the basic consideration in collecting data of taxpayer, which was yet optimized, unintegrated data related to number of tourist arrivals, hotels, restaurants, entertainment as taxpayer subjects, low awareness of taxpayers, and the sluggish global economy.