ANALISIS KONTRIBUSI SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN LUMAJAG) TAHUN 2015-2019

Authors

  • Muhammad Havit Kurniawan STIE WIdya Gama Lumajang
  • Khoirul Ifa STIE WIdya Gama Lumajang
  • M. Wimbo Wiyono STIE WIdya Gama Lumajang

Keywords:

Tourism Sector Levies, Local Revenue

Abstract

The purpose of this study was to determine the magnitude of contribution of tourism levies on Local Revenue (PAD) in 2015-2019, growth rate of tourism levies receipts in 2015-2019, level of efficiency of collecting tourism levies in 2015-2019, and level of effectiveness of collecting tourism levies in 2015-2019. This research is a descriptive research. The data used is secondary data. Data obtained from Lumajang Regency Revenue Service, Lumajang Regency Tourism Office, and Lumajang Regency Statistics Agency. Data analysis techniques used are contribution ratio, growth ratio, efficiency ratio, and effectiveness ratio. The results showed that contribution of tourism levies on Local Revenue (PAD) in 2015-2019 was classified as low, covering 0.94%-1.31% with average contribution of 1.11%. While the growth rate of tourism levies in 2015-2019 ranges from 0.78%23.60% with average growth of 8.96% which is relatively low. For the efficiency level of collecting tourism levies in 2015-2019, the range is 4.25%-205.50% with average efficiency of 75.22% which is classified as inefficient. Regarding the effectiveness of the collection of tourism levies in 20152019 range of 123.47%-93.75% with average effectiveness of 109.13% which is classified as very effective.

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Published

2021-03-10

Issue

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Articles