Guidelines for Hotel Occupancy Tax Collection for the Udon Thani Provincial Administration Organization

Abstract

This research article aims to: 1) Study the process of collecting provincial administrative organization (PAO) hotel occupancy tax from hotel guests under the jurisdiction of Udon Thani PAO, based on actual collected data, and 2) Explore methods for improving the process of collecting the hotel occupancy tax from hotel guests under the jurisdiction of Udon Thani PAO. To achieve this, qualitative research methodology was used, designed as semi-structured in-depth interviews (In-depth interview) in a single case study format (Single Case Study). From hotel guests under the jurisdiction of Udon Thani PAO and interviews with personnel from Udon Thani PAO, the key informants are individuals involved in the revenue collection of Udon Thani PAO divided into two groups: 1) Personnel involved in revenue collection at Udon Thani PAO, and 2) Hotel operators in the Udon Thani PAO area, including hotel owners and managers. Descriptive analysis was used to interpret the data.

           According to the results:

1. The process of collecting the hotel occupancy tax from hotel guests under the jurisdiction of Udon Thani PAO, based on actual collected data, revealed that Udon Thani PAO covers a large area, and the survey of hotel data is not comprehensive. Consequently, this results in the inability to obtain data on daily room rates, the number of days, and the actual number of rooms occupied. Additionally, hotel operators are responsible for collecting the hotel occupancy tax on behalf of the PAO, and the assessment of the tax, therefore, depends on the willingness of the hotel operators to pay. Furthermore, every month, hotel operators must travel to the Udon Thani PAO to pay the tax, incurring travel costs. Alternatively, they may wait for officials to come out to collect the tax, which is inconvenient for making payments. Moreover, communication and public relations have not yet utilized technology, and it was found that some operators are unaware that the hotel occupancy tax must be paid before the 10th of every month.
2. Guidelines for improving the process of collecting the hotel occupancy tax from hotel guests under the jurisdiction of Udon Thani PAO found that since municipalities and subdistrict administrative organizations have more accurate spatial data than the PAO, communication is needed to clarify the tax so that operators are aware of the payment requirements and the benefits it brings to their own businesses, making them more willing to pay. As such, facilitating by utilizing technology is recommended. For example, adding online channels for tax payment notifications and establishing a dedicated Line Official account may be used for the PAO's hotel occupancy tax payment. This could also be used for communication and public relations, thereby enabling direct communication between officials and hotel operators. Additionally, adding payment methods via bank transfer for  the hotel occupancy tax could help reduce travel costs for hotel operators.