REGIONAL RETRIBUTION POLICY: ANALYSIS OF REVENUE POTENTIAL AT RECREATION AREAS AND COMMERCIAL AMUSEMENT PARKS
Due to their responsibilities to provide certain infrastructure and services, public authorities have been crucial to the competitiveness of the tourism sector. This has implications and incurs additional expenses, that may be covered by execution fees on fiscal instruments. This study aims to analyze the potential income of commercial recreation and amusement parks in the city of Surabaya, the constraints in determining potential retribution for commercial recreation and amusement parks, and the efforts made to increase the potential for retribution for commercial recreational and amusement parks. This study employs a qualitative approach that takes the form of a case study in terms of its research methodology. Data collection techniques were carried out in several ways including observation, interviews, documentation, and audiovisual. This study revealed that income fluctuates from year to year, experiencing both rises and falls. The highest potential was in 2017 with 100, 58% of IDR 78.468.071.593,00 and the lowest was in 2015 with 94,05% of IDR 53.608.360.804.m97. Throughout this five-year period, average receipts have exceeded the aim. The cost of expenditure is always more than the cost of its income, therefore economic efficiency in tax revenue has never been principled efficiency. Because its implementation is in conformity with Law No. 28 of 2009 concerning Regional Taxes and Regional Retribution, it is considered to have the potential to be suitable as a source of revenue for the region.
Regional Original Revenue, Retribution Policy, Potential Analysis, Realization