Optimalisasi Retribusi Pengunjung Objek Wisata Pasir Putih Bagi Pendapatan Asli Daerah (PAD) Kabupaten Belu

BERE LOE, Febiyanti (2024) Optimalisasi Retribusi Pengunjung Objek Wisata Pasir Putih Bagi Pendapatan Asli Daerah (PAD) Kabupaten Belu. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This thesis is titled "Optimization of Visitor Retribution at Pasir Putih Tourist Attraction for Local Revenue (PAD) of Belu Regency." The research problem addressed in this thesis is how to optimize the retribution of visitors at Pasir Putih tourist attraction for the local revenue (PAD) of Belu Regency. The theories used by the researcher to solve the research problem are Maritime Tourism, Optimization of Maritime Tourism Retribution, and PAD. This study employs a qualitative descriptive method. Primary data sources are informants, while secondary data are documents related to the research variables. The data collection techniques used are interviews, observations, and documentation. Data analysis stages include data reduction, data presentation, conclusion drawing, and descriptive qualitative analysis. The research findings indicate that: (1) The dimension of expanding the retribution base of Pasir Putih beach tourist attraction is not yet optimal. This is due to the absence of attraction facilities caused by budget limitations due to COVID-19 and budget refocusing on strategic areas supporting the recovery or development of other tourism industries in Belu Regency. The target for collecting retribution at the tourist attraction has not been optimal due to the COVID-19 pandemic and the implementation of PSBB. Additionally, there is no retribution income from attraction facilities that can serve as a source of retribution income, and many visitors do not pay entrance fees, nor do the collectors in the field deposit the retribution income according to the number of entrance tickets. (2) The dimension of strengthening the collection process of retribution at Pasir Putih beach tourist attraction is not yet optimal due to the lack of staff and the tightening of the retribution collection process. There are also unguarded footpath access routes or alternative routes where visitors do not pay entrance tickets. Efforts to foster a sense of responsibility include transparent and accountable retribution collection reporting and the imposition of light to severe sanctions, such as salary cuts and dismissal, along with public supervision to report any activities of officials engaging in illegal levies (pungli). (3) The dimension of enhancing the supervision process of retribution at Pasir Putih beach tourist attraction is well implemented. This is evidenced by regular monthly inspections of the retribution collection process, including data verification on the number of visitors and retribution rates, as well as the validity of documents related to retribution collection, payment tickets, and financial reports. Based on the above analysis, the author concludes that the non-optimal PAD revenue from the Pasir Putih beach tourist attraction sector is due to the lack of expansion in the retribution base, and the collection and supervision processes conducted by the Tourism Office of Belu Regency. Keywords: Optimization, Retribution, Pasir Putih Beach, PAD Belu Regency.

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