The Impact of Hotel Tax Revenue in the COVID-19 Era as an Increase in Regional Original Income in Indonesia

The sharing economy as a new business model is certainly challenge for the Government to make policies related this digital transaction. Governments are generally slow accommodate models. On other hand, companies have great potential they provide accommodation services. purpose of study analyze challenges in increasing revenue Local Own-Source Revenue and opportunities from expansion Hotel Tax Object due emergence various types Indonesia. method used qualitative with data collection through literature publications theme. results show that Taxes there efforts increase First, impact Sharing Economy Companies on online platforms can cause tax loss. Second, COVID-19 pandemic hotel industry activities causes closures decline revenue. Furthermore, Taxes, an opportunity Indonesia, namely (1) object improvement Law Regional Levies by considering source form facilities (2) Providing incentives reduced rates.