IMPLEMENTASI KEBIJAKAN PENGEMBANGAN PARIWISATA PEMERINTAH KOTA BATU DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD)

Abstract

This study aims to analyze the implementation of tourism development policies carried out by the Batu City Government as a strategic effort to increase Regional Original Revenue (PAD). The study employs a qualitative method with a descriptive approach to deeply understand the policy implementation process, including the stages of planning, execution, and evaluation of regional tourism development policies. Primary data were collected through in-depth interviews with two key informants, namely Mrs. Nafisa A. Gudban, S.E., Head of the Subdivision of Regional Tax Management, and Mr. Shofian Ahmad, S.E., Head of the Subdivision of Tax Assessment at the Batu City Revenue Agency (Bapenda). The data were further supported by field observations at several leading tourist destinations and documentation from official reports of Bapenda and the Central Bureau of Statistics (BPS). The findings indicate that the implementation of tourism development policies in Batu City has significantly contributed to the increase of regional revenue, especially from hotel taxes, restaurant taxes, and tourism retributions. The policy is implemented through the strengthening of regional tax regulations, optimization of digital-based tourism promotion, enhancement of human resource capacity, and inter-agency coordination. However, several challenges remain, including limited budget allocation, suboptimal coordination among agencies, and uneven community participation in tourism management. This study recommends strengthening inter-agency synergy, developing data-driven tourism policy planning, and implementing sustainable digital promotion systems to encourage PAD growth and enhance regional tourism competitiveness.