Development of Agrotourism and Its Impact on Regional Tax Revenue

Abstract

Majalengka government has taken agrotourism approach in economic development as autonomy implementation. The development of agrotourism potentials is hoped to make contribution to regional income, including tax subsector. This study aims (1) to discover the progress of regional tax contributions in the last few years; and (2) to find out the impact of international airport existence to the rise of regional income. The method used is quantitative and qualitative descriptive method. The research location is in Majalengka Regency. Data is collected from primary and secondary data. Primary data is the result of a survey conducted on 1891 taxpayers, while secondary data is the achievement of tax revenue each year from Regional Income Office. The collecting data is conducted in June-September 2020. The analysis technique used is overlay analysis which is started with potential and growth analysis. The results show that the largest contributions to regional original income are restaurant and advertisement tax. It is due to a large increase in the number of taxpayers of the two sub-taxes. The results also show that five types of sub-taxes have an average contribution rate of 36.20% to regional original income, and included in the sufficient category, meaning that the Regional Government of Majalengka Regency need to optimize its tax revenue. The existence of Kertajati International Airport has made a change in social economic life of Majalengka society. There is an expanding of business scale not only around the airport but also in other area including highland as the basis of Agrotourism.