ANALISIS RETRIBUSI SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS DI KABUPATEN BANTAENG)

This research aimed to study the analysis of the tourism sector retribution on locally-generated revenue. The variables in this research were the tourism sector retribution as an independent variable (X) and locally-generated revenue as a dependent variable (Y). The population was the Bantaeng district regional revenue report and Bantaeng District Tourism Office financial report. The sample was the Bantaeng district regional revenue report and Bantaeng District Tourism Office financial report for 2015-2018. The data were collected through documentation, interview, and observation. The data analyzed using contribution analysis, effectiveness analysis, efficiency analysis, and potential analysis. the result showed in the year 2015-2018 the contribution of the tourism sector to local revenue of 1,99%, 2,45%, 3,81%, and 3,96% experienced a significant increase every year, but it was in the criteria was very less. The level of the effectiveness of the tourism sector retribution in 2015-2018 by 27,72%, 34,01%, 26,05%, and 31,98% werein the ineffective criteria. The level of efficiency of the tourism sector retribution in 2015-2018 by 30%, 26%, 34%, and 21%. In 2015, 2016 and 2018, the criteria were quite efficient. Only in 2017 are the criteria inefficient. The potential of each tourist attraction was different. The potential of Marina Beach in 2015-2018 was in the prime criteria. The potential for Permandian Eremerasa in 2015-2018 was in the criteria of development, underdeveloped, prime, prime. Potential of Datuk Pakkalimbungan in 2015-2018 wasin the criteria of underdeveloped, underdeveloped, development, development. The potential of Bissappu Waterfalls in 2015-2018 was in the criteria of underdeveloped, underdeveloped, development, development. Keywords: Locally-Generated Revenue, Tourism Sector Retribution Analysi