Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic
The tourism sector is encountering a global crisis as a consequence of the COVID-19 pandemic. This article aimed to identify and analyze the implementation and impact of fiscal policy on the resilience and sustainability of tourism industry businesses in Indonesia amid the COVID-19 pandemic. An expl...
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| Формат: | UMS Journal (OJS) |
| Язык: | eng |
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Universitas Muhammadiyah Surakarta
2023
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| Online-ссылка: | https://journals2.ums.ac.id/index.php/reaksi/article/view/2390 |
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| _version_ | 1805342496528531456 |
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| author | Mulyana, Andy Ni Wayan Marsha Satyarini Indarti Diah Palupi Hilda Oktavana Siregar Denny Yohanna Nashirotun Nisa Nurharjanti |
| author_facet | Mulyana, Andy Ni Wayan Marsha Satyarini Indarti Diah Palupi Hilda Oktavana Siregar Denny Yohanna Nashirotun Nisa Nurharjanti |
| author_sort | Mulyana, Andy |
| collection | OJS |
| description | The tourism sector is encountering a global crisis as a consequence of the COVID-19 pandemic. This article aimed to identify and analyze the implementation and impact of fiscal policy on the resilience and sustainability of tourism industry businesses in Indonesia amid the COVID-19 pandemic. An exploratory descriptive qualitative method was used in this research through in-depth interviews with tourism sector business actors in Yogyakarta City, Sleman Regency, Bantul Regency, and Magelang Regency on the implementation of fiscal policy of tax relief for relevant tourism business during the pandemic. The results of the research identified the impact of implementing fiscal policy on business resilience in the tourism sector which is more befitting for medium and large business categories, whilemicro and small businesses could only take advantage of fiscal policy in the form of tax relief, which according to participants is transparent, easy to implement, and does not have a detrimental impact on future. This research contributes to theory, practice, and policy by providing an overview of the impact of environmental factors on the sustainability of tourism sector businesses, the government's response to the crisis, the impact of fiscal policy implementation on the resilience of tourism sector businesses, and input for the government in making future policy. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-2390 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-2390 Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic Mulyana, Andy Ni Wayan Marsha Satyarini Indarti Diah Palupi Hilda Oktavana Siregar Denny Yohanna Nashirotun Nisa Nurharjanti pandemic crisis, business sustainability, fiscal policy, tourism industry The tourism sector is encountering a global crisis as a consequence of the COVID-19 pandemic. This article aimed to identify and analyze the implementation and impact of fiscal policy on the resilience and sustainability of tourism industry businesses in Indonesia amid the COVID-19 pandemic. An exploratory descriptive qualitative method was used in this research through in-depth interviews with tourism sector business actors in Yogyakarta City, Sleman Regency, Bantul Regency, and Magelang Regency on the implementation of fiscal policy of tax relief for relevant tourism business during the pandemic. The results of the research identified the impact of implementing fiscal policy on business resilience in the tourism sector which is more befitting for medium and large business categories, whilemicro and small businesses could only take advantage of fiscal policy in the form of tax relief, which according to participants is transparent, easy to implement, and does not have a detrimental impact on future. This research contributes to theory, practice, and policy by providing an overview of the impact of environmental factors on the sustainability of tourism sector businesses, the government's response to the crisis, the impact of fiscal policy implementation on the resilience of tourism sector businesses, and input for the government in making future policy. Universitas Muhammadiyah Surakarta 2023-09-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/2390 10.23917/reaksi.v8i2.2390 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia; 176-187 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/2390/821 Copyright (c) 2023 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | pandemic crisis, business sustainability, fiscal policy, tourism industry Mulyana, Andy Ni Wayan Marsha Satyarini Indarti Diah Palupi Hilda Oktavana Siregar Denny Yohanna Nashirotun Nisa Nurharjanti Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic |
| title | Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic |
| title_full | Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic |
| title_fullStr | Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic |
| title_full_unstemmed | Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic |
| title_short | Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic |
| title_sort | fiscal policy and resilience of the tourism industry against the covid 19 pandemic |
| topic | pandemic crisis, business sustainability, fiscal policy, tourism industry |
| topic_facet | pandemic crisis, business sustainability, fiscal policy, tourism industry |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/2390 |
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