PELAKSANAAN PERATURAN DAERAH KOTA BUKITTINGGI NOMOR 14 TAHUN 2019 TENTANG RETRIBUSI TEMPAT REKREASI DAN OLAHRAGA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DARI SEKTOR PARIWISATA

Abstract

The retribution is part of the local revenue as regulated in Article 285 paragraph (1) of Law No. 28 of 2009. The city of Bukittinggi as a tourist city receives local revenue from the tourism sector retribution. The formulation of the problem: (1) How is the implementation of the Bukittinggi City Regional Regulation Number 14 of 2019 concerning Retribution for Recreation and Sports Places in Increasing Regional Original Income from the Tourism Sector? (2) What are the obstacles in the implementation of the Bukittinggi City Regional Regulation Number 14 of 2019 concerning Retribution for Recreational and Sports Places in Increasing Regional Original Income from the Tourism Sector? (3) What are the efforts to overcome obstacles in the implementation of the Bukittinggi City Regional Regulation Number 14 of 2019 concerning Retribution for Recreational and Sports Places in increasing Regional Original Income from the Tourism Sector?. This type of juridical sociological research, data sources used are primary and secondary data, with interview data collection techniques and document studies analyzed qualitatively. The conclusions of the research are: (1) The implementation of Regional Regulation Number 14 of 2019 has not been optimal in increasing the regional income of the City of Bukittinggi (2) The constraints are the lack of levy destination objects in the regional regulation, lack of service facilities, and non-natural disasters (3) Efforts that done a. expanding the object of retribution for tourist destinations in local regulations, b. make a strategic design of tourism, c. Implementing health protocols in every tourist attraction, e. Make E-Brizzi as an electronic payment.