Analisis Retribusi Sektor Pariwisata dalam Meningkatkan Pendapatan Asli Daerah di Kabupaten Toraja

Asmi Tiku Liling; Yohanis L. Ta’dung; Agustinus Mantong

doi:10.30640/jmcbus.v4i4.7569

Authors

Asmi Tiku Liling Universitas Kristen Indonesia Toraja
Yohanis L. Ta’dung Universitas Kristen Indonesia Toraja
Agustinus Mantong Universitas Kristen Indonesia Toraja

DOI:

https://doi.org/10.30640/jmcbus.v4i4.7569

Keywords:

North Toraja, Regional Original Revenue, Touris PAD Contribution, Tourism Management, Tourism Retribution

Abstract

This study aims to analyze the contribution of tourism sector fees to Local Own-Source Revenue (PAD) in North Toraja Regency during the 2022–2024 period. This study employs a quantitative method with a descriptive approach. The data used consists of secondary data covering tourism sector fee revenue, PAD, fee targets and actual collections, as well as the number of tourist visits from 2022 to 2024. The data was obtained from the North Toraja Regency Office of Culture, Tourism, and Creative Economy, as well as the North Toraja Regency Revenue Agency. Data collection was conducted through document review and interviews. Data analysis employed a contribution analysis to measure the extent of tourism sector fee revenue’s contribution to PAD. The results indicate that the contribution of tourism sector fees to North Toraja Regency’s PAD during the 2022–2024 period remains very low. This situation is caused by suboptimal management and oversight of fee collection, low compliance among tourist attraction operators in using official tickets, and insufficient remittance of fee revenues to the local government. This study concludes that tourism sector fees have not yet made an optimal contribution to the PAD of North Toraja Regency. Therefore, it is necessary to improve the effectiveness of the management and supervision of fee collection, increase compliance among tourist attraction operators, and develop facilities and promotional efforts.

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