Pengaruh Sektor Pariwisata terhadap Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Banyuwangi Tahun 2022-2024

Authors

  • Alfi Fitria Dwi Anggraini Universitas Negeri Surabaya
  • Alexandra Reihnezua Raflis Universitas Negeri Surabaya
  • Ravienda Anita Fitri Universitas Negeri Surabaya
  • Eva Hany Fanida Universitas Negeri Surabaya

DOI:

https://doi.org/10.30640/akuntansi45.v7i1.6212

Keywords:

Banyuwangi, Local Revenue, Local Taxes, Tourism, Tourists

Abstract

The tourism sector serves as a key driver of the regional economy, contributing to the growth of Regional Original Revenue (PAD). This study aims to examine the role of the tourism sector in enhancing PAD in Banyuwangi Regency during the 2022–2024 period. The focus of the study is directed at the correlation between the rise in the number of tourist visits and the growth of regional tax and retribution revenues derived from tourism activities. This research employs a quantitative and qualitative approach (mixed methods) with a descriptive method that utilizes secondary data in the form of regional financial reports, tourism statistics, and local government policy documents. The findings indicate that the increase in tourist visits has a positive impact on tax revenue from hotels, restaurants, entertainment, and tourist attraction fees. In addition, various tourism promotion policies, the organization of events, and the development of leading destinations further strengthen the contribution of the tourism sector to PAD. Thus, the tourism sector has proven to play a strategic role in supporting regional fiscal independence and encouraging sustainable local economic development

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Published

2026-05-06

How to Cite

Alfi Fitria Dwi Anggraini, Alexandra Reihnezua Raflis, Ravienda Anita Fitri, & Eva Hany Fanida. (2026). Pengaruh Sektor Pariwisata terhadap Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Banyuwangi Tahun 2022-2024. AKUNTANSI 45, 7(1), 01–09. https://doi.org/10.30640/akuntansi45.v7i1.6212

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