Implementasi Kebijakan Pajak Hiburan Taman Rekreasi dalam Meningkatkan Pendapatan Asli Daerah

: Regional autonomy is the ability to fund kawenangan or power possessed by the government. Member autonomy flexibility in the area to take care of household affairs seniri democratic and accountable in the frame of the unity of Indonesia. With conditions as the City of Malang tersebesar to two after Surabaya, Malang especially as city tourism. Tlogomas bath is one of the tourist recreation in Malang that combines the concept of tourism, education, sports and culinary as well as supporting the original income (PAD) in the area will ensure terselengaranya real autonomy, dynamic regional original income that has a very important role to carry out development of the region for the better. In this study used qualitative methods peelitian by using the steps in the data collection done through direct interviews, observation and documentation and proceed with managing and analyzing data to draw conclusions. Of the research conducted has obtained a conclusion that the baths Tlogomas a recreational park that is very strategic and in the interest of visitors because the distance is convenient and the facilities are not much different from other recreational parks degan although less masi wider promotion and security officers who jumlahya little but bathing Tlogomas preformance results also provide support revenue (PAD). Keyword: Policy Implementation, Parks and Recreation Revenu