Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli daerah (PAD) di Kabupaten Sikka

Obiyanto Driantama Kause; Petrus Da Silva; Elisabet Luju

doi:10.55606/jempper.v2i3.2122

Obiyanto Driantama Kause Universitas Nusa Nipa
Petrus Da Silva Universitas Nusa Nipa
Elisabet Luju Universitas Nusa Nipa

DOI: https://doi.org/10.55606/jempper.v2i3.2122

Keywords: Tourism, Regional Own-Source Revenue, Regional Revenue Agency

Abstract

Based on the formulation of the problem above, the researcher aims to determine the level of contribution of the tourism sector to regional own-source revenue (PAD) in Sikka regency. The population in this study was the Regional Revenue Agency (BAPENDA) and Tourism Department. The sample in this study was data on the target and realization of regional own-source revenue (PAD), as well as data on the target and realization of the tourism sector (hotel tax, restaurant tax and entertainment tax) in the Sikka Regency budget and expenditure relazation report (APBD) for fiscal year 2018-2022 and data on tourist visits in Sikka Regency for fiscal year 2018-2022. The t test results revealed that the hotel tax variabel (X1) and the entertainment tax variable (X2) had an insignificant effect on regional own-source revenue (Y) while the restaurant tax (X3) had a significant influence on regional original revenue (Y). The F test results showed that the hotel tax variable (X1), entertainment tax variable (X2), and restaurant tax (X3) had an insignificant influence on regional own-source revenue (Y). The results of the coefficient of determination of the correlation coefficient value (r) of 0.842, this value occurred between the coefficient interval 0.80-1.00, hence the level of relationship between the independent variables with regional own-source revenue (Y) was interpreted as “very strong”.

References

Aneldus, S. Y., & Dewi, M., H., U. (2018). Pengaruh sektor-sektor pariwisata terhadap pendapatan asli daerah dan laju pertumbuhan ekonomi Kabupaten Manggarai Barat. E-Jurnal EP Unud. 9(7): 1603-1630.
Dekratia, Y. A. (2021). Kinerja keuangan rumah sakit badan layanan umum daerah: tinjauan manajemen kas, piutang, modal kerja, hutang, dan sumber daya manusia. Penerbit NEM.
Febriantoko, J., & Mayasari, R. (2018). 17 years of estabilishment of Pagaralam as a tourism City: How is the tourism sector’s ability to incrase original local Government revenue.International Journal of Scientific Engineering and Science.2(9): 61-64.
Gheta, A. P. K. (2020). Analisis kontribusi pajak daerah terhadap pendapatan asli daerah kabupaten sikka tahun 2013-2017. RELASI: Jurnal Ekonomi. 16(1): 104-135.
Halim, A. (2007). Akuntansi sektor publik:Akuntansi keuangan daerah. Jakarta: Salemba Empat.
Mardianis., & Syartika, H. (2018). Kontribusi sektor pariwisata terhadap pendapatan asli daerah (PAD) di Kabupaten Kerinci. Jurnal Ekonomi & Kebijakan Publik. 9(1): 53-65.
Mardiasmo. (2002). Akuntansi sektor publik. Yogyakarta: Andi.
Muljadi, W.A. (2012). Kepariwisataan dan perjalanan. Jakarta: PT. Raja Grafindo Persada.
Nuwa, C. A. W., Luju, E., Wisang, I. V., & Fatima, T. A. (2023). Pengaruh pegelolaan dana desa terhadap peningkatan kesejahteraan masyarakat desa ilin medo kecamatan waiblama. Management Studies and Entrepreneurship Journal (MSEJ). 4(1): 705-713.
Rengga, A., & Jaeng, W.M. Y. (2023). Pengaruh modal kerja, tenaga kerja dan jam kerja melaut terhadap pendapatan nelayan di kampung wuring kecamatan alok barat kabupaten sikka. Jurnal Accounting UNIPA. 2(1): 93-107.
Samosir, M. S. (2020). Analisis pengaruh kontribusi dan efektivitas pajak hotel, restoran dan hiburan terhadap pendapatan asli daerah pada badan pendapatan daerah kabupaten sikka. Journal of Public Administration and Govemment. 2(1): 35-43.