ANALISIS KONTRIBUSI, EFEKTIVITAS, EFISIENSI DAN POTENSI RETRIBUSI PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SRAGEN

Authors

  • Devi Lolita, Suharno & Bambang Widarno

Abstract

This study aims to analyze the contribution, effectiveness, efficiency and potential of tourism retribution to local revenue in Sragen regency. This research uses quantitative data type. Source of data in this research is secondary data, that is data in the form of local revenue, which is arranged in the form of annual report published by related party that is Central Bureau of Statistic and Disparpora (Department of Youth, Sport and Tourism of Sragen Regency) Year 2013 – 2017. Using analytical tools: growth analysis, potential analysis, effectiveness analysis with methods of analysis of tourism retribution effectiveness, analysis of tourism retribution efficiency, analysis of rill potential of tourism retribution and contribution analysis of tourism retribution. analysis of effectiveness of levy amount of realization into category very effective and reach 1,10%. The ratio of Efesien levy tourism in Sragen Regency 2013 - 2017 is classified as inefficient and less efficient. It happens because there is realization of retribution of tourism in Sragen Regency 2013 – 2017 is greater than the cost of collection. This is due to a considerable difference between revenues and collection fees. the real potential of tourism revenue retribution from 2013 - 2017 is unstable in 2013 amounting to Rp 102.340.218.000,00, in 2014 amounting to Rp 59.175.222.000,00, in 2015 amounting to Rp 65.908.374.000,00, in 2016 Rp 56.036.382.000,00, in 2017 amounting to Rp 59.379.204.000,00. the average contribution of tourism retribution to the Sragen District Original Income in 2013 – 2017 amounted to 4,8% category well above 40%. Keywords: local revenue, contribution, effectiveness, efficiency, potential of tourism retribution.

Downloads

Published

2019-05-11

Issue

Vol. 14 No. 3 (2018): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

License

Authors who publish this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.