The Role of Consultants in Optimizing PHR Tax: A Case Study of Hotels and Restaurants in Ubud, Gianyar, Bali

I Gusti Agung Prama Yoga; Ida I Dewa Ayu Manik Sastri

doi:10.55927/fjst.v4i10.253

Authors

I Gusti Agung Prama Yoga Universitas Warmadewa
Ida I Dewa Ayu Manik Sastri Universitas Warmadewa

DOI:

https://doi.org/10.55927/fjst.v4i10.253

Keywords:

Hotel and Restaurant Tax, Tax Consultant, Tax Optimization, PHR

Abstract

This study examines the strategic role of tax consultants in improving the efficiency and effectiveness of Hotel and Restaurant Tax (PHR) management, using a qualitative case study at PS Hotel Ubud Bali and a hotel in Sanur. Through interviews, observations, and documentation, the research compares conditions before and after using consultant services. The findings reveal that tax consultants act as professional mediators who help ensure compliance with regulations, optimize tax obligations, and manage tax risks proactively. Their involvement enhances financial accountability, prevents penalties, and allows hotel management to focus on core operations, ultimately strengthening both business performance and the credibility of the tax consulting profession.

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