PENERAPAN PEMUNGUTAN RETRIBUSI PADA OBJEK WISATA DANAU KERINCI SEBAGAI PENUNJANG PENDAPATAN ASLI DAERAH

RESTIA NURZA

Abstract

Determination and Collection of Levies at Lake Kerinci Tourism Object. The purpose of the study was to determine the determination and collection of user fees at the Lake Kerinci tourism object. The research approach used is a qualitative research approach. The research was conducted at the tourism and culture office of the Kerinci district. Techniques and data collection in this study were interviews, written data, and documentation. Data collection tools in the form of a list of questions, pencil or pen, paper, and audio recorder. The research informants were 4 people, namely the head of the tourism and culture department, the head of the UPTD, 2 third parties. The results showed that the assessment and collection of levies were in accordance with the applicable regulations. This means that the determination and collection of levies on Lake Kerinci tourism objects has been carried out properly. However, the collection procedure has not been implemented properly. It is recommended to the tourism and culture department that third parties are given better direction.