Recreational Retribution Management

Authors

  • Marlina Marlina Master of Public Administration, Postgraduate School, University of Merdeka Malang

DOI:

https://doi.org/10.26905/iconiss.v3i1.9084

Keywords:

Levy Management, Recreation Areas

Abstract

The purpose of this study is to find out how the recreational area management of Selangkau Beach Jeppu-Jeppu Village, Kaliorang District, East Kalimantan. The type of research used is Qualitative research. This study uses descriptive qualitative. Data collection techniques are in the form of interviews, observations, and documentation. The results showed that based on law number 28 of 2009 concerning taxes on recreational and sports places, it is an object of retribution that is classified as a business services levy. Based on the results of observations and interviews that have been conducted by researchers, it shows that the management of retribution in Recreation Areas, Selangkau Village, Jeppu-Jeppu Beach, Kaliorang District, East Kalimantan, is quite optimal. This can be seen from the realization of the target of the levy amount from 2017 to 2021 always increasing every year. The donation both from parking services, street vendors, and tickets used to enter tourist attractions.

Author Biography

Marlina Marlina, Master of Public Administration, Postgraduate School, University of Merdeka Malang

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Published

2022-12-03

Issue

Vol. 3 No. 1 (2022): November 2022

Section

Articles

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