Retnaningtyas Widuri


This article is to describe the current tax legislation applied for hotel business, which is governed by central authority and municipal or local authority. In substance, hotel services is similar with space rent services, although it should be clear whether it was a room rent services or space rent services for shops and offices. Room rent services is included in hotel services, hence, the municipal tax of hotel and restaurant will be applied on this kind of income. While income from space rent services for shops or offices is subject to final income tax and value added tax.


Hotel Business Services, Hotel and Restaurant Tax, Final Income Tax, Value Added Tax.

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The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2016.Jurnal Manajemen Perhotelan, ISSN: 0216-6283

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