THOHIR, MUHAMMAD YUSUF (2022) Tinjauan Kebijakan Penatausahaan Retribusi Daerah pada Objek Pariwisata yang Dikelola Dinas Pariwisata Sleman. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui keberlangsungan dan keberlanjutan dari pengelolaan objek pariwisata di Kabupaten Sleman. Penelitian ini dilakukan dengan metode analisis regresi linear berganda dengan penerimaan retribusi objek wisata Kabupaten Sleman sebagai variabel terikat. Dari analisis ini dapat diperoleh model perhitungan penerimaan retribusi objek wisata dengan formula perhitungan menggunakan faktor-faktor terkait. Variabel bebas yang digunakan meliputi: data tahunan kunjungan wisata ke Kabupaten Sleman secara kumulatif, data jumlah aktivitas erupsi freatik Gunung Merapi dalam setahun, dan data jumlah kedatangan melalui bandara-bandara di Yogyakarta dalam setahun. Analisis regresi yang dilakukan menggunakan data-data pada periode 2017-2021 sehingga mampu mencerminkan kondisi sebelum dan setelah adanya pandemi COVID-19. Hasil penelitian menunjukan bahwa jumlah kedatangan di bandara merupakan faktor yang paling mempengaruhi penerimaan retribusi objek wisata Kabupaten Sleman karena secara linear variabel ini mencerminkan kondisi stabilitas makro. Kemudian disimpulkan bahwa peningkatan aktivitas Gunung Merapi menyebabkan penurunan penerimaan retribusi, namun jumlah penurunannya tidak terlalu signifikan. Tetapi ada beberapa keterbatasan dalam penelitian ini berupa data untuk pengujian regresi hanya tersedia dalam 5 tahun terakhir. Saran terhadap penelitian ini yakni diharapkan akan terus diperbarui dan dikembangkan di masa mendatang./ This study aims to determine the sustainability and sustainability of the management of tourism objects in Sleman Regency. This study was conducted using multiple linear regression analysis with the receipt of the Sleman Regency tourist attraction levy as a bound variable. From this analysis can be obtained a model of calculating the receipt of retribution of tourist attractions with a calculation formula using related factors. The free variables used include annual data on tourist visits to Sleman Regency cumulatively, data on the number of phreatic eruptive activities of Mount Merapi in a year, and data on the number of arrivals through airports in Yogyakarta in a year. Regression analysis was carried out using data in the 2017-2021 period so that it can reflect conditions before and after the pandemic COVID-19. The results showed that the number of arrivals at the airport was the factor that most influenced the receipt of the Sleman Regency tourist attraction levy because this variable linearly reflected the condition of macro stability. Then it was concluded that the increase in the activity of Mount Merapi caused a decrease in levy receipts, but the amount of decrease was not too significant. But there are some limitations in this study in the form of data for regression testing only available in the last 5 years. Suggestions for this research are expected to continue to be updated and developed.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | regional retribution, tourism objects, receipt of retribution, multiple linear regression, Sleman Tourism Office, retrubusi daerah, objek pariwisata, penerimaan retribusi, regresi linear berganda, Dinas Pariwisata Sleman. |
| 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: | 19 Jun 2023 06:54 |
| Last Modified: | 19 Jun 2023 06:54 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1681 |
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