ANALYSIS OF AIRBNB TAX POTENTIAL IN INDONESIA USING WEB-SCRAPED DATA AND HEDONIC PRICING MODEL
Abstract
Since its inception in Indonesia in 2013, Airbnb has grown rapidly in several provinces, reaching a total of 72,721 listings by 2019. However, the Airbnb business in Indonesia remains unregulated, as operational and taxation studies are still underway. Based on this, this study aims to investigate the feasibility and calculate the potential of Airbnb hosts as a new source of tax revenue in Indonesia. Furthermore, this study also aims to identify factors influencing rental prices as a source of income for Airbnb hosts in Indonesia. The data used in this study were obtained from the Airdna website and web-scraping results on the Airbnb website, with a sample size of 628 listings. The descriptive analysis results indicate that Airbnb hosts can be considered as MSME tax objects, with an estimated potential tax revenue of IDR 359 million in 2019. The third finding indicates that the factors influencing Airbnb rental prices in Indonesia are location, accommodation type, and facilities.
Keywords:
Airbnb, Airbnb Taxation, Airbnb Tax Potential, Airbnb Rental Price Factors
References
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Promoting- Tourism&id=3656576
Aiken, K. D., & Boush, D. M. (2006). Trustmarks, objective-source ratings, and implied investments in advertising: Investigating online trust and the context-specific nature of internet signals. Journal of the Academy of Marketing Science, 34(3), 308. https://doi.org/10.1177/0092070304271004
Airbnb 2014. Available from: https://www.airbnb.com/ home/about.
Ardianti, A & Widiartanto. (2019). “Pengaruh Online Customer Review dan Online Customer Rating terhadap Keputusan Pembelian melalui Marketplace Shopee. Jurnal Ilmu Administrasi Bisnis: 8(2), pp. 55-66.
A. Azinar Muqaddas R., A. Karim Saleh. dan Madris. (2011). A Decisive Factor Tax Revenue of Hotels In Parepare City.
Belk, R. (2014). You are what you can access: Sharing and collaborative consumption online.
Journal of Business Research, 67(8), 1595-1600.
Botsman, R. (2013). The sharing economy lacks a shared definition. Available: http://www.fastcoexist.com/3022028/the-sharing-economy-lacks-a-shareddefinition retrieved on: 31st May, 2017.
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Constantiou, I., Marton, A., & Tuunainen, V. K. (2017) Four models of sharing economy platforms. MIS Quarterly Executive, 16(4), 231-251.
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Ertz, M., Durif, F., & Arcand, M. (2016). Collaborative Consumption: Conceptual Snapshot at a Buzzword. Journal of Entrepreneurship Education, 19(2).
Filieri, R., Hofacker, C. F., & Alguezaui, S. (2018). What makes information in online consumer reviews diagnostic over time? The role of review relevancy, factuality, currency, source credibility and ranking score. Computers in Human Behavior, 80, 122–
131. https://doi.org/https://doi.org/10.1016/j.chb.2017.10.039
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Gujarati, Damodar. (2004). Basic Econometrics,Fourth Edition. New York :Penerbit Mc Graw Hill.
Guttentag, D. (2013) ‘Airbnb: Disruptive innovation and the rise of an informal tourism accommodation sector’ Current issues in Tourism, pp. 1–26. doi: 10.1080/13683500.2013.827159.
Guttentag, D. A. and Smith, S. L. J. (2017) “Assessing Airbnb as a disruptive innovation relative to hotelsSubstitution and comparative performance expectations”, International Journal of Hospitality Management. Elsevier Ltd, 64, pp. 1–10. doi: 10.1016/j.ijhm.2017.02.003.
Hamari, J., Sjöklint, M., & Ukkonen, A. (2016). The sharing economy: Why people participate in collaborative consumption. Journal of The Association For Information Science and Technology, 67(9), 2047–2059. doi:10.2139/ssrn.2271971
Indriyo, Gitosudarmo. 2011. Manajemen Pemasaran. Yogyakarta: BPFE-Yogyakarta
Ikkala, T., & Lampinen, A. (2014). Defining the price of hospitality: Networked hospitality exchange via Airbnb. In Proceedings of the companion publication of the 17th ACM conference on Computer Supported Cooperative Work and Social Computing, Baltimore, MD. (pp. 173-176). ACM.
Johnpaul, E. (2016) Accommodation A Vital Component in Tourism Industry. Enugu State Tourism Board. [Online] [Accessed on 4th October 2016] http://enugustatetourismboard.com/p.php?t=accommodation-a-vital-component-in- touri&ide=51
Kemenkeu. 2018. “Peraturan Pemerintah Republik Indonesia Nomor 23 Tahun 2018 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu.” Jakarta: 1–9. https://sipuu.setkab.go.id/PUUdoc/175527/PP Nomor 23 Tahun 2018.pdf.
Klampet, J., 2015. Airbnb’s new $1 billion funding would value it at $20 billion. Skift, 28 February. Available from https:// skift.com/2015/02/28/airbnbs-new-1-billion-funding- would-value-it-at-20-billion/.
Kotler, P., Bowen, J., and Makens, J. (1999). Marketing for Hospitality and Tourism. Prentice- Hall: New Jersey.
Kotler, P., & Keller, K. L. (2015). Marketing Management, Global Edition (15th Edition ed.).
Essex, England: Pearson Education.
Kotler, Philip dan Kevin L. Keller. (2009). Manajemen Pemasaran. Edisi ketigabelas Jilid 1.
Dialihbahasakan oleh: Bob Sabran. Jakarta: Eirlangga
Ključnikov, A., Krajčík, V. and Vincúrová, Z. (2018) ‘International Sharing Economy: the Case of Airbnb in the Czech Republic’, & Sociology, 11(2), pp. 1–10. doi: 10.14254/2071.
Lee, E.-J. & Shin, S.Y. (2014). When do consumers buy online product reviews? Effects of review quality, product type, and reviewer’s photo. Computers in Human Behavior, 31, 356–366.
Liu, S. Q., & Mattila, A. S. (2017). Airbnb: Online targeted advertising, sense of power, and consumer decisions. International Journal of Hospitality Management, 60, 33-41
Lupiyoadi Rambat. 2001. Manajemen Pemasaran Jasa. (Teori dan Praktik). Edisi Pertama.
Depok: Salemba Empat
Maholtra ,N.K. Marketing Research: an Applied Orientation. 6th edition. New Jersey: Pearson Education,Inc, 2010
Mehmed, N. R. (2016) ‘Airbnb and the Sharing Economy: Policy Implications for Local Governments’, SPNHA Review, 12(1), p. 6.
Morris, S. L. (2015b, January 22). Airbnb is infuriating the neighbors. Is it time for new rules?. LA Weekly. Retrieved from http://www.laweekly.com/news/airbnb-is-infuriating-the- neighbors-is-it-time-for-new-rules-5343663.
Mulyadi. (2008). Perhitungan Harga Pokok Produksi, Makalah STIE Pandu Madania. Bogor.
Neirotti, P., Raguseo, E., & Paolucci, E. (2016). Are customers’ reviews creating value in the hospitality industry? Exploring the moderating effects of market positioning. International Journal of Information Management, 36(6partA), 1133–1143. https://doi.org/10.1016/j.ijinfomgt.2016.02.010
Nowak, B., Allen, T., Rollo, J., Lewis, V., He, L., Chen, A., Wilson, W.N., Costantini, M.,
Hyde, O., Liu, K., Savino, M., Chaudhry, B.A., Grube, A.M., Young, E., (2015). Global Insight: Who Will Airbnb Hurt More – Hotels or OTAs? Morgan Stanley Research, Retrieved from http://linkback.morganstanley.com/web/
Nowicki, A. (2014, April 25). Denver homeowner wants city to alter policies on short-term rental, tiny house. ABC 7 News Denver. Retrieved from http://www.thedenverchannel.com/news/local-news/denver-homeowner-wants-city-to- alter-policies-on-short-term-rental-tiny-house.
Peraturan Pemerintah Nomor 23 Tahun 2018 tentang Pajak Penghasilan dari Usaha yang Diterima atau diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu.
Prasetyo, Adinur. (2016). Konsep dan Analisis Rasio Pajak. Jakarta: PT. Elex Media Komputindo.
Rao, L. (2009, March 4). Y Combinator’s Airbed and Breakfast casts a wider net for housing rentals as AirBnB. TechCrunch. Retrieved from http://techcrunch.com/2009/03/04/y- combinators-airbed-and-breakfast-casts-a-wider-net-for-housing-rentals-as-airbnb/.
Resmi, Siti. 2012. Perpajakan Teori Dan Kasus. Jakarta: Salemba Empat.
Ritchie, J. R. B. and Crouch, G. I. (2000). The competitive destination: A sustainability perspective.. Tourism Management, 21(1): 1–7. [Web of Science ®], , [Google Scholar]). Rosdiana, Haula & Rasin Tarigan. 2005. Perpajakan Teori dan Aplikasi. Jakarta: PT.
Rajagrafindo Perkasa
Sayre, K. (2014, July 10). New Orleans City Council toughens ban on unlicensed short-term vacation rentals. The Times-Picayune. Retrieved from http://www.nola.com/business/index.ssf/2014/07/new_orleans_city_council_tough.html Simanjuntak, H. T., Mukhlis, I. (2012). Dimensi Ekonomi Perpajakan dalam Pembangunan
Ekonomi. Jakarta: Raih Asa Sukses.
Sulastiyono. (1999). Manajemen Penyelenggaraan Hotel. Alfabeta.
Taylor, C. (2012, June 19). Airbnb hits hockey stick growth: 10 Million nights booked, 200k active properties. TechCrunch. Retrieved from http://techcrunch.com/2012/06/19/airbnb- 10-million-bookings-global/.
Tjiptono, Fandy. 2006. Manajemen Jasa. Edisi Pertama. Yogyakarta: Andi.
Tussyadiah, I. P. and Pesonen, J. (2016) ‘Impacts of Peer-to-Peer Accommodation Use on Travel Patterns’, Journal of Travel Research, 55(8), pp. 1022–1040. doi: 10.1177/0047287515608505.
Varma, A., Jukic, N., Pestek, A., Shultz, C. J., & Nestorov, S. (2016). Airbnb: Exciting innovation or passing fad? Tourism Management Perspectives, 20, 228–237. doi:10.1016/j.tmp.2016.09.002
Wegmann, J., and Jiao, J. (2017) ‘Taming Airbnb: Toward guiding principles for local regulation of urban vacation rentals based on empirical results from five US cities’ Land Use Policy, 69, pp. 494-501.
Whitehouse, K. (2015, January 20). Airbnb to face grilling by NYC City Council. USA Today. Retrieved from http://www.usatoday.com/story/tech/2015/01/19/airbnb-illegalhotels- nyc- renters/21999177/.
Widyaningsih, P., & Budhi, M. K. S. (2014). Pengaruh Jumlah Kunjungan Wisatawan Terhadap Penerimaan Pajak Hotel, Pajak Restoran Dan Pendapatan Asli Daerah. E- Jurnal Ep Unud, 3(4), 155-163.
World Bank. (2015). “Gross Domestic Product 2014”. Retrieved from http://data.worldbank.org/
Xie, K. and Mao, Z. (2017), “The impacts of quality and quantity attributes of Airbnb hosts on listing performance”, International Journal of Contemporary Hospitality Management, Vol. 29 No. 9, (forthcoming).
Zaw, T. T. (2015, August 31). Home: Articles: Investing: Top Cities Where Airbnb Is Legal Or Illegal. Retrieved from http://www.investopedia.com/: http://www.investopedia.com/articles/investing/083115/top-cities-where- airbnb-legal- or-illegal.asp
Zervas, G., Proserpio, D. and Byers, J. (2013). The Rise of the Sharing Economy: Estimating the Impact of Airbnb on the Hotel Industry, SSRN. doi: 10.2139/ssrn.2366898.
Published
2026-05-06
How to Cite
Rahman, A., & Djamaluddin, S. (2026). ANALYSIS OF AIRBNB TAX POTENTIAL IN INDONESIA USING WEB-SCRAPED DATA AND HEDONIC PRICING MODEL. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 9(2). https://doi.org/https://doi.org/10.36778/jesya.v9i2.2649
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
