Setia, Yoana Fransisca (2022) UPAYA DINAS PARIWISATA DAL AM MENINGKATAN RETRIBUSI SEKTOR PARIWISATA DIERA PANDEMI COVID-19 (Studi di Dinas Kepemudaan, Olahraga dan Pariwisata Kota Malang ). Undergraduate thesis, Fakultas Ilmu Sosial dan Politik Universitas Merdeka Malang.

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Abstract

Retribution is a levy imposed on people who use the facilities provided by the state. Tourism retribution is a levy that is collected from tourism locations, use of locations and the granting of permits for the placement of traders by local governments. supported by various facilities and services provided by the community, entrepreneurs, government, and local government. Article 1 paragraph (49) explains that business services are services provided by local governments by adhering to commercial principles because basically they can also be provided by the private sector.
The purpose of this study was to scientifically describe the extent of the efforts of the Tourism Office in increasing the Retribution for the Tourism Sector during the Covid-19 Pandemic Era at the Youth, Sports and Tourism Office of Malang City. In addition, this study was also conducted to identify and describe the factors that influence efforts to increase the levy on the tourism sector in the era of the COVID 19 pandemic at the Youth, Sports and Tourism Office of Malang City.
The method used in this research is descriptive qualitative research with data collection in the form of interviews, observations, and documentation.
The results of research related to the efforts of the Tourism Office to Increase Retribution for the Tourism Sector in the Era of the Covid-19 Pandemic at the Youth, Sports and Tourism Office of Malang City, especially in an effort to increase user fees, have been carried out quite well. Efforts to increase user fees have been carried out starting from the basic expansion of user fees, strengthening the retribution collection process, improving supervision, increasing administrative and cost collection efficiency and increasing revenue through good planning, have been carried out in accordance with the Malang City Regional Regulation No. 2 of 2011 concerning Business Service Retribution. In its implementation, several findings and obstacles were found in efforts to increase sector fees, especially the weak discipline of retribution and the absence of strict sanctions.

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