Tinjauan Pelaksanaan Retribusi Tempat Rekreasi dan Olahraga Kebun Buah Mangunan di Masa Pandemi Covid-19

PUTRI, DINDA PRAMANA (2022) Tinjauan Pelaksanaan Retribusi Tempat Rekreasi dan Olahraga Kebun Buah Mangunan di Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

"Abstrak Tujuan penelitian ini adalah untuk mengetahui perbandingan penerimaan retribusi wisata Kebun Buah Mangunan dalam sektor pariwisata sebelum dan sesudah adanya pandemi Covid-19, dampak pandemi terhadap pendapatan asli daerah dan upaya pemerintah dalam mengembalikan realisasi penerimaan retribusi tempat rekreasi dan olahraga Kabupaten Bantul. Metode yang digunakan adalah wawancara dan pengambilan data sekunder. Wawancara dilakukan kepada UPTD Pengelolaan Objek Wisata Kebun Buah Mangunan dan BPKPAD Kabupaten Bantul serta data yang digunakan adalah Penerimaan Pendapatan Retribusi Tempat Wisata dan Olahraga Tahun 2019-2021. Hasil dari penelitian ini adalah pandemi Covid-19 sangat berdampak terhadap perkembangan penerimaan pendapatan Retribusi Tempat Rekreasi dan Olahraga Kabupaten Wonosobo yaitu menyebabkan terjadinya penurunan pada penerimaan pendapatan retribusi pada tahun 2020 hanya mencapai Rp1,1 Miliar dari total pendapatan retribusi tahun 2019 yang mencapai Rp2,1 Miliar. Hal ini mengakibatkan berkurangnya pendapatan asli Kabupaten Bantul. Berdasarkan hasil penelitian, penulis memberikan saran kepada Pemerintah Kabupaten Bantul supaya melakukan upaya-upaya lebih guna meningkatkan penerimaan pendapatan asli Kabupaten Bantul khususnya pendapatan Retribusi Tempat Rekreasi dan Olahraga../The purpose of this study was to compare the acceptance of the Mangunan Fruit Garden tourist levy in the tourism sector before and after the Covid-19 pandemic, the impact of the pandemic on local revenue and the government's efforts to restore the realization of retribution receipts for recreation and sports in Bantul Regency. The method used is interviews and secondary data collection. Interviews were conducted with the Head of UPTD Management of Mangunan Fruit Gardens and BPKPAD Bantul Regency and the data used is Revenue Retribution for Tourism and Sports Places for the Year 2019-2021. The results of this study are that the Covid-19 pandemic has had a major impact on the development of revenue receipts for Recreational and Sports Venues in Wonosobo Regency, which caused a decrease in revenue collection for retribution in 2020, only reaching Rp. 1.1 billion from the total retribution income in 2019 which reached Rp. 2.1 billion. Billion. this resulted in a reduction in the original income of Bantul Regency. Based on the results of the study, the authors give suggestions to the Bantul Regency Government to make more efforts to increase the revenue of Bantul Regency's original income, especially the income of Recreational and Sports Retribution Fees.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Covid-19, Levies, Tourism, Bantul Regency, Covid-19, Retribusi, Pariwisata, Kabupaten Bantul.
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia
PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah
Divisions: 61403 Diploma III Pajak
Depositing User: Perpustakaan PKN STAN
Date Deposited: 08 Jun 2023 08:25
Last Modified: 08 Jun 2023 08:25
URI: http://eprints.pknstan.ac.id/id/eprint/1545

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