ANALISIS EFEKTIVITAS PENDAPATAN ASLI DAERAH KOTA BATU SAAT PANDEMI COVID-19

Regional Original Income (PAD) is one indicator that can be used to determine the level of regional ability in managing their area, this also occurs in Batu City which is one of the tourist cities in East Java. However, with the Covid- 19 Pandemic in all countries having an impact on the tourism sector in Batu City in 2020. The purpose of this study was to find out the differences in the effectiveness and realization of Regional Original Income (PAD) in 2019 (before) and 2020 (after). covid-19 in Batu city. This study uses a quantitative approach using secondary data from the Batu City government related to reports on the realization of the 2019 and 2020 regional revenue and expenditure budgets. The data analysis method uses descriptive analysis. The results of the study show that the effectiveness of each PAD sector which shows that in 2019 which is the year before the Covid-19 pandemic, this can be seen from the effectiveness of regional tax revenues which decreased by 62.44% in 2020, regional levies decreased by 1 0.75%, the result of separated regional wealth management decreased by 1.98 and other sectors legitimate PAD decreased by 5.41%. Furthermore, there was a decrease in the realization of Regional Original Income (PAD) in 2019 (before) and 2020 (after) covid-19 in Batu city with the total PAD realization in 2019 amounting to Rp.183,717,261,620 and decreasing to Rp.48,254,308,704 in in 2020 so that it is known that there is a decrease of Rp. 135,462,952,915