The Impact of The Coronavirus Outbreak on Hotel Tax and Recovery Strategy

of The Coronavirus Outbreak Abstract . This article aims to analyze the impact of the COVID-19 pandemic on hotel tax revenues in Surakarta City and design an optimization strategy. The analytical tool used to achieve this goal is descriptive statistics to compare the level of hotel tax achievement before and during the covid-19 pandemic. In addition, a quadrant of the problem was mapped using a SWOT analysis. The result is that The performance of tax revenue in Surakarta City has decreased significantly during the Covid-19 pandemic. The main problems as the cause are restrictions on people's movement, fear of contracting the Covid-19 virus, and the cessation of some community businesses. Efforts that need to be made to reverse this impact are by re-collecting data related to the potential for hotel taxes, the use of information technology, and opening up business opportunities by implementing health protocols.


Introduction
The COVID-19 pandemic has had a negative impact on the Indonesian economy, including the city of Surakarta (Zuwesty Eka Putri, 2015). Economic growth in Surakarta City in 2020 experienced a negative growth of -1.72 percent, while national and Central Java's economic growth was even worse at above negative 2 percent. In 2021 the economy of Surakarta City and the economy slowly shows a positive stretch. Surakarta City's local tax revenue shows an improving development as evidenced by the achievement of the realization of the target set, which is 85 percent of 303 billion rupiah during 2021.
The rate of tourist arrivals has also decreased due to restrictions on people's movement and fears of contagion of COVID-19. (Matsuura & Saito, 2022). The decline in tourist visits will certainly have an impact on hotel occupancy rates, use of transportation services, and the food industry and other related industries (Fitriano & Ferina, 2021).
A star-rated hotel is a business that uses a building or a portion of a building that is specifically provided so that anyone can stay overnight and pay for services and other facilities and has met the requirements for a star-rated hotel as published by the Directorate General of Tourism or the Department of Tourism (Fjeldstad & Semboja, 2001) (Gerwe, 2021). A special feature of a five-star hotel is having a restaurant that is under the hotel's management (Soehardi & Untari, 2020).
Occupancy Rates are considered very important for hotel management in general, and for the sales department in particular (Le & Phi, 2021). The existence of occupancy levels that are less than hotel capacity means that there are lost sales opportunities, which leads to a decrease in hotel income (Soehardi & Untari, 2020).
Local taxes are the largest contributor to Surakarta City's own regional revenue (PAD). Between 2015 and 2018, local taxes contributed 62.52 percent of PAD in 2015, then decreased to 59.24 percent in 2016, decreased again to 54.67 percent in 2017, and managed to increase to 64.41 percent in in 2018. Regional tax contributions in 2019 increased by 14 percent compared to 2018 regional tax revenues, but in 2020 there was a sharp decline in regional tax revenues by more than 50 percent compared to 2019. According to data from BPPKAD Surakarta City, the results in October In 2021, local tax revenues have reached 85 percent of the target of 303 billion rupiah.

Literature Review
On the eve of the pandemic, there were significant differences in the economic performance of Indian states through time and in pre-Covid-19 conditions, as well as in the broad structure of their economies, fiscal positions, and healthcare and public health skills. Furthermore, there have been significant variances in the virus's propagation and measures to limit it (Goswami et al., 2021).
Tax optimization in the short term, the easiest and most immediate activity, is to intensify existing local revenue sources or objects, especially through the use of information technology, effectiveness and efficiency of local revenue sources and objects, with the hope of increasing PAD productivity without having to do expansion of new sources or objects of income that requires study, process and a long time (Le & Phi, 2021).
The function of regional regulations on taxes and levies is a budget function that is closely related to the planning function (Gerwe, 2021). With such a function, taxes and levies have a strategic position for the desired development activities in the region. Failure to meet the revenue target in accordance with the budget will affect the implementation of the development planning that has been set (Hao et al., 2020). The end of all this is a failure for the region to carry out its mission to develop and improve development in the context of the welfare of the people in the region (McCartney, 2021). In addition, local regulations on taxes and levies in relation to the budget are a regulatory function. In this case, the local government must establish clear arrangements regarding the type and amount of the tax and levy rates charged to the people. The arrangements set forth in the regional regulations must be able to guarantee legal certainty for the people in the regions (Le & Phi, 2021).
Integrated information technology support to intensify taxes/retributions is absolutely necessary because the collection system implemented so far tends to be suboptimal (Sujjapongse, 2005) (Putra, 2020). This problem is reflected in conventional collection systems and procedures and many systems are still running partially, so it is very likely that the information conveyed is inconsistent, different versions of the data and the data is not up-to-date. There are many problems with the tax/levy collection system, for example: both in terms of data on taxpayers/retributions, the determination of the amount of taxes/retributions, the number of tax/levy claims and the non-optimal target of fulfilling taxes/retributions (Melián-Alzola et al., 2020).

Research Method
The population of this activity is all hotels in Surakarta City. The number of star, budget and inn hotels in 2021 is 180 units, consisting of 48 star hotels and 132 non-star hotels. Included in the hotel tax object are 229 boarding houses, bringing the total population to 409. Source: DPPKAD Surakarta City, 2021 Potential tax revenue is generally defined as the maximum amount of tax revenue that should be collected by the tax collection agency, in a certain period (year), based on the applicable laws or regulations, which regulates the subject of tax collection or the power, strength, ability to generate income. regional acceptance or ability that deserves to be received in the most optimal. Potential hotel tax based on survey data Average receipts per day = Hotel rate/day x average length of stay x number of rooms x Occupancy rate ……(1) Hotel Tax = 10% x Average revenue per year ……………………………….……….. (2) Qualitative analysis is used to describe numerical and non-numerical data to strengthen quantitative analysis. In qualitative analysis using SWOT analysis and descriptive statistical analysis. SWOT analysis is one of the analytical methods that is able to formulate qualitatively and holistically both the internal and external strategic environment.

Result And Discussion
From 2020 to 2021, there will be a significant reduction in taxes due to the Covid-19 pandemic which has an impact on the economic contraction of the City of Surakarta. In 2020, tax revenue fell to Rp. 279,273,759,740 or decreased by -22.44 percent. The decline will continue until 2021 (October 2021) to Rp258,383,727,441 or a decrease of -7.48 percent compared to 2020. Relatively the types of taxes that experienced the largest decline in 2020 were entertainment taxes which decreased by -58.56 percent; followed by parking tax (-51.98%) and hotel tax (-51.70%). From 2021 to October, the largest reduction in types of taxes was the entertainment tax which reached -62.04 percent. In terms of distribution, the largest proportion of taxes is PBB which in 2020 will reach 27.19 percent and will increase to 32.48 percent in 2021. The second type of tax proportion is BPHTB tax and the third is street lighting tax (PPJ). The smallest proportion of tax revenue is parking tax and groundwater tax which is in the range of 1-2 percent. The entertainment tax which experienced the greatest decline accounted for around 3-4 percent of all tax revenues.
To analyses the problems and potential for optimizing hotel tax revenue and parking tax in Surakarta City, it is necessary to identify internal factors and external factors that influence them. Internal factors are in the form of strengths and weaknesses related to hotel taxes and parking taxes, while external factors are related to opportunities and threats.
In a quantitative SWOT analysis, each factor on the strengths, weaknesses, opportunities, and threats is assigned a weight and a score. The total weight for each must have a total value of one with different scores according to the significance of each factor. For hotel taxes, the results of the SWOT analysis for each factor are as follows.

Table 3. SWOT Analysis of Hotel Taxes in Surakarta City, 2021
Strength Weight Score Weighted Score (1) The amount of potential hotel tax in Surakarta City is seen from the addition of hotels and their supporters 0,25 5 1,25 (2) The high number of MICE activities carried out in hotels in Surakarta 0,15 2 0,3 (3) The magnitude of the role of the hotel in the absorption of labour and the utilization of local potential 0,15 2 0,3 (4) Contribute greatly to the GRDP of Surakarta City 0,10 4 0,4 (5) The class and price of hotel rooms in Surakarta varies 0,05 3 0,15 (6) Cooperative hotel management 0,10 3 0,3 (7) The effective role of the regional coordinator (Korwil) in the management and withdrawal of taxpayers 0,20 4 0,8 2) The location of Surakarta City which is not far from the surrounding city (Yogyakarta) results in competition for hotel occupancy. The weighting of each indicator with each factor, the next step is to compare the weights between internal factors (strengths and weaknesses) with external factors (opportunities and challenges), so that the comparison between internal and external factors is as follows: From the calculation results of the comparison between internal factors and external factors, it will produce the current position to determine the strategy to be carried out. From the results of the comparison between internal factors (0.1) and external factors (0.3) both are in the positive quadrant so that the strategy that can be applied is aggressive. The location of the quadrant is as follows: Source: proceed From identifying the strengths, weaknesses, opportunities, and challenges of hotel tax in Surakarta City and determining its strategic position, the next step is to determine the type of strategy that can be done to optimize hotel tax in Surakarta City. The following

Suparmono, Dekiawan & Suryanto The Impact of The Coronavirus Outbreak on Hotel Tax and Recovery Strategy
is a SWOT matrix analysis to determine the hotel tax optimization strategy for Surakarta City.

STRENGHT (S) WEAKNESS (W)
(1) The amount of potential hotel tax in Surakarta City is seen from the addition of hotels and their supporters (2) The high number of MICE activities carried out at hotels in Surakarta (3) The magnitude of the role of the hotel in the absorption of labor and the utilization of local potential (4) Contribute greatly to the GRDP of Surakarta City (5) Variation of class and price of hotel rooms in Surakarta (6) Cooperative hotel management (7) The effective role of the regional coordinator (Kotwal) in the management and withdrawal of taxpayers 1) A pandemic that causes a decline in hotel occupancy rates.
2) The location of Surakarta City which is not far from the surrounding city (Yogyakarta) results in competition for hotel occupancy. 3) Price competition between hotels which causes prices to be very volatile. 4) Difficulty in calculating the potential real income of the hotel so that tax revenue is not yet optimal 5) Not all hotels use and implement tapping boxes 6) Conventional non-star hotel and boarding house transaction recording system OPPORTUNITY (O) STRATEGY (SO) STRATEGY (WO) (1) Diverse cultural and culinary tourism destinations that attract tourists to come to Surakarta City (2) The threat of the COVID-19 pandemic has begun to subside and the easing policies implemented by the government. (3) The development of online transactions that make it easier for people to make hotel room reservations (4) The development of hotel operator services (oxo, reddoorz, etc.) (1) Data collection and updating of hotel taxpayers periodically and measurably to form a quality data base (2) Optimizing the use of online system information technology in hotel tax management (3) Monitoring and enforcing the rule of law for Hotel Taxpayers (4) Encouraging hospitality business services to certify business services and improve hospitality (1) Implementing and supervising the use of tapping boxes for optimizing hotel tax revenues (2) Increasing the capacity of hotel management HR (3) Law enforcement of uncooperative and problematic taxpayers.

THREAT (T) STRATEGY (ST) STRATEGY (WT)
(1) Restriction policies, moratoriums and olicies on activities in hotels that sometimes affect the use of rooms and MICE (2) The implementation of the MEA will cause the entry of foreign workers who have expertise.
(1) Optimizing and granting authority to the role of regional coordinator (korwil) for strengthening the data base and handling hotel managers (2) Encouraging workers in the hospitality sector to carry out professional certification. The main key to the success of hotel tax management and optimization is the availability of a good data base related to hotel taxpayers, including a list of hotels and their supporting data, such as number of rooms, room class, room prices on various sales portals, actual occupancy rates, and potential other hotel income that can describe real conditions. a. In addition, from the availability of quality data, of course, the second factor that determines the success of the hotel tax is the human resources of the manager, both in terms of the adequacy of the number and competence required. Likewise with law enforcement and providing incentives for taxpayers who are obedient and honest in paying taxes. b. Another effort that is no less important is the availability of standard operating procedures (SOPs) that can be accepted by taxpayers and local tax managers from hotel taxes, which are absolutely necessary to encourage this optimization. In addition to this, there are other factors that must also be implemented in optimizing hotel tax revenues, including: a) Data collection and updating of hotel taxpayers periodically and measurably to form a quality data base b) Optimizing the use of online system information technology in hotel tax management c) Encouraging hotel business services to certify business services and improve hospitality d) Implementing and supervising the use of tapping boxes for optimizing hotel tax revenues e) Increasing the capacity of hotel management human resources so that they are able to collaborate with local governments for various mutually beneficial interests f) Law enforcement for uncooperative and problematic taxpayers. g) Optimizing and giving authority to the role of regional coordinator (korwil) for strengthening the data base and handling hotel managers h) Cooperating with certification bodies and vocational schools to improve the competence of graduates in the hospitality sector i) Cooperating with PHRI to optimize hotel tax management and potential j) Cooperating with the Association of Hotels and Restaurants of the Republic of Indonesia (PHRI) and related agencies to support cultural events in encouraging tourist visits to Surakarta City.