<![CDATA[The tourism sector in Pacitan Regency holds strategic potential for increasing Local Revenue (PAD). However, efforts to boost the region’s underdeveloped tourism potential often result in high fiscal dependence on central government transfers. This study aims to analyze the causes of high fiscal dependence in Pacitan Regency, a region with abundant tourism potential but the lowest PAD revenue in its region. This study employs a qualitative method using a documentary analysis approach. Data analysis was conducted using the Miles and Huberman interactive framework, which encompasses the stages of data reduction from official central and local government documents, data presentation, and drawing conclusions. The results indicate that Pacitan Regency’s fiscal dependency level falls into the very high category above 50%, accompanied by a declining trend in the tourism sector’s contribution to PAD over the past three years. This decline is attributed to two main issues: first, a governance issue where revenue from tourist attractions managed by BUMDes is recorded solely as Local Original Revenue (PADes) and does not directly contribute to the regency’s PAD; second, poor road access infrastructure, which has led to a decline in tourist visits. It can be concluded that the wealth of tourist destinations in Pacitan Regency has not yet been able to serve as an optimal driver of fiscal autonomy, resulting in obstacles to cross-sectoral coordination and a management model that has not been comprehensively integrated.]]>
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