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ANALYSIS OF THE EFFECTIVENESS OF TOURISM OBJECT RETRIBUTION REVENUE AS A SUPPORTING SOURCE OF REGIONAL ORIGINAL REVENUE IN MAMASA REGENCY Puspa Alma; Baso Amang; Asriani Junaid
AJAR Vol. 9 No. 02 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/dn90eb71

Abstract

Abstract: This study examines the effectiveness of tourism attraction levy revenue in supporting Local Own-Source Revenue (PAD) in Mamasa Regency and identifies factors affecting revenue target achievement. A qualitative phenomenological approach was employed, using interviews, observations, documentation, and secondary data from the Mamasa Regency Tourism Office. The findings show that tourism levy revenue effectiveness remains low, as revenue realization has not reached the established targets despite annual growth. Key challenges include inadequate tourism facilities, limited promotion, low tourist arrivals, ineffective levy management, and insufficient human resources. Liawan Waterfall contributed the highest levy revenue among the tourist attractions studied. The study concludes that improving levy revenue effectiveness requires infrastructure development, enhanced service quality, digitalization of levy collection, stronger tourism promotion, and collaboration among stakeholders. These efforts are expected to increase tourist visits and strengthen the contribution of the tourism sector to local revenue in Mamasa Regency.
Co-Authors Abda Abda Abdul Rahman Mus Achdian Anggreny Adila Siska Juliantika Adinda Dwi Putri Ahmad, Muhammad Nurqadri Amalia , Waode Amin, Rahmahdani Amir, Andi Achdiati Amiruddin Amiruddin Amiruddin Amiruddin, Amiruddin Amrih, Muh Amrullah Amrullah Anggreny, Achdian Anugrah, Febyanti Nurulsyam Aprilia, Shafira Arfah, Ariyati Arfah, Aryati Arifin, Muh Asrullah Arsyad, Muh. Asri Ady Bakri Asriandi Asriandi Aulia Ananda Azraf Syahmi Azzahra, Andi Afieqah Bakri, Asri Ady Bangsawan, Achdian Anggreny Basalamah, Muhammad Syafi'i A. Baso Amang Buana, Sri Damayanti, Dwi Selvira Darwis Lannai Darwis Said, Darwis Dillah, Nurfadillah Edy Susanto edy susanto Eka Ariaty Arfah Ernawati Evi Nurhidayat Fadliah Nasaruddin Fajri, Nurfadilah Fifi Nurafifah Ibrahim Gaisi, Dinda Resky Jannatul Haeruddin, St. Hartati Hamzah Ahmad Hamzah Ahmad, Hamzah Haris, Tarizha Ramadhany Hartati Hartati Hartati Hartati Hasbi, Aulia Reski Herman, Fitri Yulianti Hidayat, Aisyah Husein Afiat Husnul Khatimah Ikhtiari, Kirana Imaduddin, Imaduddin Irfansyah Fahmi Irmawati, Ika Irwana Ismayanti Istanto Julianty Sidik Tjan Juliyanty Sidik Tjan, Juliyanty Jumri Sulfiani Junaiddin Zakaria Kalsum , Ummu Kamase, Jeni Kirana Ikhtiari Laekkeng, Mursalim Lutfiah Azzahrah Ulfiqah Lutfiah Azzahrah Ulfiqah M. Khalil Bisri Basir Mahfudnurnajamuddin, Mahfudnurnajamuddin Mas'ud, Masdar Masdar Mas’ud Masnur, Rizka Mujahidah Muh. Arif Muh. Arif Muh. Arif Muh. Dafa Reyhan Muh. Su’un Muhajirin, Muhammad Yazzid Muhammad Faisal AR Pelu Junaid Muhammad Faisal Ar.Pelu Muhammad Nur Muhammad Ridwan Manulusi Muhammad Syafi'i A. Basalamah Muhammad Syafi'i A. Basalamah Murdifin Haming Mursalim Mursalim Mursalim Mursalim Mursalim Mus, Abdul Rahman Muslim Muslim Muslim Muslim Muslim Mustafa Mustafa Nadya Annisa Nasruddin Nasaruddin, Fadliah Nazhifah Agussalim, Naurah Nur Asmi Ainul Kamal Nur Rahmah Usman Nur Wahyuni Nur Wahyuni Nur, Nashri Nurfadila Nurfadila nurfadila Nurfadila, N. Nurfadilah NURFIANTI NURFIANTI, NURFIANTI Nurina Saffanah Nurwana, Andi Nurwanah, Andi Pelu, M Faisal A R Pramukti, Andika Purwanto Wahyudi Puspa Alma Putri Aisyah Salsabila Putri Utami, Fitrah Qadri, Nurul Rabiah Ramadani Ilyas Rahmat Hidayat Rahmat Hidayat Hakim Ramadhani, Dyah Rezky Ramdhani, M Reza Ramlan, Dedi Ramlawati Ratna Sari Romy Nugraha S , St. Sukmawati Saleh, Mushlih Salim, Ema Sapira Salmawati Salmawati, Salmawati Saputra, Yunar Ade Setiawan, Purnama Ariska Tri Shafira Kumalasari, Andi Sidik Tjan, Julianty Siti Nurhalizah Sri Devi Eka Suherman Sri Rahayu Indah Azhari St. Sukmawati S St. Sukmawati S. St.Sukmawati S. Subhan Susanto , Edy Su’un, Muh. SYAMSU ALAM Syamsu Alam Syamsu Alam Syamsu Marlin Syarifah Nurhalisa Alattas Syukur, Sri Rahayu Tenriwaru, T. Tjan, Julianti sidik Tjan, Juliyanty Sidik Ummiyyina Ummu Kalsum Ummu Kalsum Ummu Kalsum Waode Amalia Wilda Yassir Yassir Zainuddin Rahman Zul Kahfi