KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH DI SEKTOR PARIWISATA

This study aims to analyze and explore the role of regional taxes and fees in the tourism sector. The role is viewed from an analysis of the contribution and effectiveness of Regional Original Income (PAD) in the Madura region, especially in the Bangkalan district during 2017-2021. The research method uses interpretive qualitative with a case study approach. Data analysis was carried out using data reduction techniques, data verification and validity using information triangulation. The research findings show that the contribution and effectiveness of local taxes and fees on the tourism sector in Bangkalan district during 2017-2021 tends to fluctuate. The existence of the Covid-19 pandemic also contributed to a decrease in the realization of regional tax and retribution revenues. Developing the tourism sector is also not free from challenges and various efforts made by tourism sector actors. Local governments need maximum efforts and strategies to be able to optimize and increase PAD. This requires cooperation and commitment between the government and the community in optimizing the potential of each area