The objective of this study is to examine the impact of variables such as the volume of tourist visit, the quantity of tourist attractions. and the number of non-star hotels on the Original Local Government Revenue (PAD) of the tourism sub sector in the Districts/Cities of the Special Region of Yogyakarta Province in 2013-2021. This research is based on secondary data, namely the number of tourist visits, number of tourist attractions, and local revenue from the tourism sub-sector which is available in the tourism statistics of the Yogyakarta Special Region Tourism Office in 2013-2021 as well as the number of non-star hotels available in the Central Statistics Agency in 2013-2021. The analytical tool used is Panel Data Regression with the Random Effect Model (REM) approach. The research results highlight the positive impact of tourist visits and non-star hotels on local revenue in the tourism sub-sector, emphasizing the need for strategies to increase tourist arrivals and support non-star hotel growth. The lack of influence from tourist attractions suggests a need for further investigation and potential reevaluation of promotional efforts.
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