ANALISIS KINERJA KEUANGAN RETRIBUSI PARIWISATA SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN PACITAN TAHUN 2016-2020

This study aims to determine the financial performance of tourism retribution in terms of the level of effectiveness and the level of contribution of tourism retribution to the local revenue of Pacitan Regency. The research method used is the documentation method with data in the form of Pacitan Regency regional income reports, details organization of producing regional apparatus in 2016-2020. The results of this study indicate that the financial performance of tourism retribution based on the effectiveness ratio is very effective, quite effective and not effective. The results are very effective because they get a ratio of more than 100%, occurred in 2016 with a ratio of 100.01%, in 2018 with a ratio of 102.23%, and in 2019 with a ratio of 107.27%. The results are quite effective because obtaining a ratio of 92.55% occurred in 2017 due to the impact of the flood disaster which damaged public facilities including access to tourist attractions. Ineffective results occurred in 2020 with a ratio of 69.93% occurring due to the impact of the covid 19 pandemic which resulted in the closure of tourist attractions in Pacitan Regency. While the results of the ratio of the contribution of tourism retribution to Pacitan Regency's original revenue for a period of 5 years show very poor results because the ratio results are at 0.00-10%, so that there needs to be an increase in each tourist attraction so that tourism retribution revenue continues to increase.