Ramdhani, Adam Ali (2022) Tinjauan atas Strategi Pemerintah Daerah Kabupaten Purwakarta dalam Memulihkan Potensi Penerimaan Retribusi Pariwisata. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Berdasarkan Undang-Undang Nomor 1 tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah, salah satu sumber Pendapatan Asli Daerah (PAD) adalah retribusi. Sektor pariwisata merupakan sumber pendapatan yang potensial bagi pemerintah daerah apabila diberlakukan pemungutan retribusi. Kabupaten Purwakarta memiliki sektor pariwisata yang dapat dikembangkan. Namun, adanya pandemi Covid-19 membuat sektor pariwisata terpuruk sehingga potensi penerimaan retribusi pariwisata menurun. Penelitian ini bertujuan untuk meninjau strategi pemulihan potensi penerimaan retribusi di sektor pariwisata yang diterapkan Pemerintah Kabupaten Purwakarta akibat pandemi Covid-19 dan kendala yang dihadapi dalam pemungutan retribusi di sektor pariwisata. Metode pengumpulan data adalah kepustakaan, dokumentasi dan wawancara. Data yang dikumpulkan diolah dengan menggunakan metode kualitatif. Penelitian ini menyimpulkan bahwa adanya pandemi Covid-19 menyebabkan penurunan terhadap jumlah wisatawan yang berkunjung ke Kabupaten Purwakarta. Kendala pemungutan retribusi sektor pariwisata yang dihadapi oleh Pemerintah Kabupaten Purwakarta adalah fasilitas objek wisata yang belum memadai dan keterbatasan anggaran dana. Pemerintah Kabupaten Purwakarta menerapkan tiga tahap pemasaran sebagai strategi pemulihan potensi penerimaan retribusi pariwisata./ Based on Law Number 1 of 2022 about the financial relationship between the central government and regional government, one source of regional original income is Levi. The tourism sector is a potential source of income for regional governments if levies are imposed, Purwakarta Regency has a tourism sector that can be developed. However, the Covid-19 pandemic has made the tourism sector slump so that the potential for receiving tourism levies has decreased. This study aims to review the recovery strategy for potential retribution receipts in the tourism sector implemented by the Purwakarta Regency Government due to the Covid-19 pandemic and the obstacles faced in collecting levies in the tourism sector. The data collection method used in this study is literature, documentation, and interviews. The data collected were processed using qualitative methods. This study concluded that the Covid-19 pandemic caused a decrease in the number of tourists visiting the Purwakarta Regency. Obstacles in collecting levies for the tourism sector faced by the Government of Purwakarta Regency are inadequate tourist attraction facilities and limited budget funds. The Government of Purwakarta Regency implements three marketing stages as a strategy for recovering the potential for tourism levy receipts.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Covid-19, tourism, regional levies, recovery, strategy, Covid-19, pariwisata, retribusi daerah, pemulihan, strategi |
| 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: | 26 Jun 2023 06:50 |
| Last Modified: | 26 Jun 2023 06:50 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1705 |
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