Analysis of Alternative Hotel Tax Policies for Airbnb Transactions in DKI Jakarta

DOI

10.2991/assehr.k.210531.038How to use a DOI?

Keywords

Policy Analysis, Hotel Tax, Airbnb

Abstract

This research is motivated by the development of lodging transactions through digital platforms, such as Airbnb. The policies that have been implemented in Florida and New York City are determined to analyze alternative hotel tax policies for Airbnb transactions in DKI Jakarta. The method of hotel tax collection on Airbnb transactions in DKI Jakarta is analyzed by comparing the two collection methods that have been applied in Florida and New York City. A qualitative approach with data collection techniques in the form of in-depth interviews and literature studies is used. Results conclude that the Government of DKI Jakarta lacks detailed preparations and has not carried out supervision and realization of potential taxes on Airbnb transactions, especially on residential types. The government is known to have a strong legal basis to impose hotel taxes on Airbnb transactions by using existing legislative requirements. Therefore, the tax authorities of DKI Jakarta must take steps to collect taxes on these transactions as policies have been implemented in Florida and New York City.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nisrina Yunilasari Hasna
AU  - Inayati
PY  - 2021
DA  - 2021/05/31
TI  - Analysis of Alternative Hotel Tax Policies for Airbnb Transactions in DKI Jakarta
BT  - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)
PB  - Atlantis Press
SP  - 303
EP  - 309
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210531.038
DO  - 10.2991/assehr.k.210531.038
ID  - Hasna2021
ER  -