OPTIMIZATION OF INCREASED ORIGINAL INCOME REGISTERED TO TOURISM CITY BOGOR AND DISTRICT BOGOR
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Abstract
The identification of this research are: 1) How to optimize the increase of local revenue related to tourism of Bogor City and Bogor Regency?; 2) What factors can lead to an increase in the original revenues associated with tourism Bogor City and Bogor Regency ?The research method used in this study is a normative juridical approach, namely the law is conceptualized as norms, rules, principles or dogmas/jurisprudence. The results of this research are: 1) In optimizing the source of Original Regional Income Bogor City and Bogor Regency has made several actions or steps, namely to socialize, improve professionalism of employees, provide facilities and infrastructure, and use information technology for services; 2) There are many factors that influence the implementation of local retribution collection in the increase of Pendapatan Asli Daerah (PAD), among others: Legal instruments in the regions, officers are more likely to use persuasive approach and tolerance in law enforcement, Lack of information and socialization of the dynamics of tax policy regional and regional levies that can cause less awareness of citizens to immediately pay taxes and levies when near maturity, Still weak supervision including intruments, thus causing not optimal achievement of realization in accordance with targets that have been set.
Keywords: Optimization, Local Revenue, Tourism
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