<![CDATA[This study aims to analyze the strategy of developing tourist attractions in increasing the regional original revenue (PAD) of Dumai City. The importance of developing the tourism sector as a selected government affair as regulated in Law Number 23 of 2014 concerning Regional Government which gives authority to local governments to manage local potential in order to increase Regional Original Revenue (PAD). Dumai City as a coastal city and the gateway to Riau Province directly bordering the Strait of Malacca and has considerable tourism potential. This research method uses a qualitative descriptive approach and analysis assisted by the use of Nvivo 12 Plus software. The results of this study indicate that the contribution of the tourism sector to PAD is not optimal, indicated by the lack of direct revenue from tourist attractions and the still many destinations that do not have operational permits. The findings of this study are that the Dumai City government strategy has achieved the target in receiving local original revenue, but substantively the management of natural tourist attractions has not been fully integrated and has not provided a direct contribution. The contribution of this research linking the development of tourist destinations in increasing Regional Original Revenue has often been studied separately. Thus, this research enriches the academic discourse on the relationship between regional fiscal independence and the tourism sector.]]>
