Utilization of Online Travel Agencies Information in Hotel Tax Estimation in Indonesia

Abstract

The purpose of this study is to calculate the hotel tax estimate by using information available on Online Travel Agencies (OTAs). The information used from OTAs such as booking.com and agoda.com is the room rate, the number of rooms sold, and the guest review scores. This study uses the existing hotel data in the center of Ubud sub district, Gianyar district, Bali province. To calculate the hotel tax estimate, the occupancy rate information is obtained from the modification of data on room occupancy rate in Gianyar district available at the Central Bureau of Statistics Bali during the period of 2013 - 2016 as the basis of room occupancy rate for the period of 2017. This research has at least succeeded in calculating tax estimate for 155 out of 286 target hotels. Based on this study, it can be concluded that information from OTAs can be utilized by stakeholders, in this context, the local government and tax inspector, to calculate an initial estimate of the amount of taxes to be paid by each hotel.