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All Journal Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara Jurnal Hukum, Administrasi Publik dan Negara
Fawaz Nurul Widad Farahani
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Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tourism Sector Development Policy in Increasing Local Income in Gresik Regency Fawaz Nurul Widad Farahani; Ika Devy Pramudiana; Dian Ferriswara; Sri Kamariyah
Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara Vol. 2 No. 3 (2025): September : Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jembatan.v2i3.2248

Abstract

This study examines tourism development policies and their contribution to increasing Regional Original Revenue (PAD) in Gresik Regency. The research specifically analyzes policy implementation, supporting and inhibiting factors, and their implications for local economic growth. Employing a qualitative descriptive approach, data were collected from key informants within the Gresik Regency Government, including the Office of Culture, Tourism, Youth, and Sports, as well as relevant supporting agencies. Primary data were supplemented with secondary sources, and analysis was conducted using McNabb’s (2002) model, which involves data grouping, interpretation, and the formulation of generalizable insights. Findings indicate that tourism development policies in Gresik Regency focus on five key areas: designation and spatial planning of tourism zones, development of tourist attractions and supporting infrastructure, promotion of tourism activities, and business development initiatives. These policies are supported by government regulations, community involvement, improved facilities, diversified tourism destinations, and marketing strategies utilizing both online and offline media. However, several inhibiting factors were identified, including limited funding, inadequate human resources, lack of cooperation with third parties, negative public perceptions, and insufficient knowledge about tourism potential. Overall, tourism in Gresik Regency demonstrates significant potential to enhance PAD, given its diverse natural, cultural, and religious attractions. The study concludes that strengthening collaboration, improving human resource capacity, and increasing promotional efforts are essential for optimizing tourism’s contribution to sustainable regional economic development. Future research should explore quantitative measurements of tourism's economic impact to validate the qualitative findings. Additionally, implementing performance-based budgeting for tourism programs may improve resource allocation and accountability.
Implementation of Billboard Tax Policy in Supporting Regional Development and Revenue in Gresik Regency Fawaz Nurul Widad Farahani; Ika Devy Pramudiana; Dian Ferriswara
Jurnal Hukum, Administrasi Publik dan Negara Vol. 2 No. 4 (2025): Juli : Jurnal Hukum, Administrasi Publik dan Negara
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/hukum.v2i4.583

Abstract

This study examines the implementation of the advertising tax policy and its role in supporting Regional Original Income (PAD) in Gresik Regency, and identifies barriers that affect its effectiveness. This research adopted a qualitative descriptive approach with data obtained from field studies involving key government officials and supported by relevant literature and regulatory documents. Data were analyzed using McNabb's (2002) framework, which includes grouping data based on constructs, identifying the basis for interpretation, developing generalizations, testing alternative interpretations, and refining theoretical insights. The results indicate that the implementation of the advertising tax policy in Gresik focuses more on intensification than extensification, as intensification is considered more practical and faces less resistance. The licensing and collection processes for advertising tax are carried out based on the legal framework of Regional Regulation No. 8 of 2023 concerning Regional Taxes and Levies and Regent Regulation No. 79 of 2023, which regulates the rental value of advertising as the basis for taxation. Despite significant revenue potential, significant challenges remain, such as inter-agency coordination issues, inadequate data collection, and technical and non-technical barriers in implementing this policy. Unclear legal sanctions and low public awareness and compliance are also inhibiting factors. Nevertheless, advertising tax revenue has generally reached its target, although certain periods were affected by unfavorable economic conditions. This study concludes that to maximize the contribution of advertising tax to local revenue (PAD), improved inter-agency coordination, strengthened institutional capacity, clarified regulatory sanctions, and enhanced public education and engagement are needed. This is expected to support regional fiscal independence in Gresik Regency.
Co-Authors Ferriswara, Dian Ika Devy Pramudiana Sri Kamariyah