KONTRIBUSI SEKTOR PARIWISATA TERHADAP REALISASI PENDAPATAN DAERAH DI PROVINSI JAWA TENGAH: PENDEKATAN DATA PANEL
Abstract
This study aims to analyze the impact of key tourism sector indicators on Regional Original Revenue (PAD) in Central Java Province. The indicators examined include the number of domestic tourist trips, the number of tourist visits and events, the number of hotels and accommodations, as well as the number of restaurants or eateries. A quantitative approach was employed using panel data methods, covering 35 regencies/cities in Central Java Province over a five-year period, resulting in a total of 175 observations. The Fixed Effects Model (FEM) was selected as the most suitable model based on the results of the Hausman test. The model estimation shows that the number of domestic tourist trips, the number of tourist visits and events, and the number of hotels and accommodations have a positive and significant effect on increasing PAD. In contrast, the number of restaurants or eateries does not show a statistically significant effect on PAD. These findings underscore the importance of the tourism sector in enhancing regional fiscal revenue. Optimizing investment and development planning in the tourism sector is expected to strengthen the structure of regional income and support sustainable development agendas at the local level. This study provides empirical contributions by integrating various tourism indicators through a panel data approach to identify the main determinants of PAD at the regency/city level. The findings enrich the body of literature on regional development economics, particularly in data-driven tourism potential management.
References
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Ion, R. A., & Petre, I. L. (2024). Influence Analysis of Different Factors from the Tourism Sector on Rural Gross Value Added: Cross-Section Analysis at the EU Level. Sustainability, 16(20), 1-20. https://doi.org/10.3390/su16208997
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Mardhani, M., Abd Majid, M. S., Jama, A., & Muhammad, S. (2021). Does international tourism promote economic growth? Some evidence from Indonesia. Geo Journal of Tourism and Geosites, 37(3), 775-782. https://doi.org/10.30892/gtg.37306
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Patendeng, Y. E., Maramis, M. T. B., & Mandeij, D. (2025). Analisis Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli Daerah (Studi Pada Kabupaten Toraja Utara Tahun 2009-2023). Jurnal Berkala Ilmiah Efisiensi, 25(1), 25-37. https://ejournal.unsrat.ac.id/v3/index.php/jbie/article/view/61145/49041
Permadi, B. A., & Asalam, A. G. (2022). Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 268-376.
Pratama, R., & Harahap, E. F. (2023). Pengaruh Jumlah Objek Wisata, Jumlah Hotel dan Tingkat Hunian Terhadap Pendapatan Asli Daerah pada Seluruh Kabupaten dan Kota di Sumatera Barat. Journal of Economic Development, 1(1), 56-67. https://ecodev.bunghatta.ac.id/index.php/ecodev/article/view/13/26
Pujiati, A., Sukartidana, I. N., Sinurat, R., & Riswandi, D. (2025). Analisis Dampak Ekonomi Sport Tourism terhadap Pendapatan Daerah: Studi Kasus Event Olahraga MotoGp Mandalika. Jurnal Pendidikan Jasmani, Kesehatan, dan Rekreasi, 3(1), 78-85. https://doi.org/10.59584/jurnalpjkr.v3i1.92
Putri, R. D., & Asmara, K. (2023). Analisis Pengaruh dan Kontribusi Sektor Pariwisata terhadap Pendapatan Asli Daerah (PAD) provinsi dI Yogyakarta 2012-2021. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 9(5), 1829-1837. https://doi.org/10.35870/jemsi.v9i5.1438
Rouwendal, J., & Verhoef, E. T. (2006). Basic economic principles of road pricing: From theory to applications. Transport policy, 13(2), 106-114. https://doi.org/10.1016/j.tranpol.2005.11.007
Saturuma, J. M., Kumenaung, A. G., & Tolosang, K. D. (2024). Pengaruh Jumlah Wisatawan Mancanegara, Jumlah Wisatawan Domestik Terhadap PAD Kota Bitung Melalui Pajak Hotel. Jurnal Berkala Ilmiah Efisiensi, 24(3), 73-84. https://ejournal.unsrat.ac.id/v3/index.php/jbie/article/view/54798/45987
Shanti, N. P. K. (2023). Pengaruh Kunjungan Wisatawan, Jumlah Objek Wisata, dan Lama Menginap dalam Pengembangan Ekonomi Lokal Provinsi Bali. Jurnal Informatika Ekonomi Bisnis, 5(4), 1507-1515. https://doi.org/10.37034/infeb.v5i4.787
Siregar, A. A., & Kusmilawaty, K. (2022). Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan. JAS (Jurnal Akuntansi Syariah), 6(1), 57-68. https://doi.org/10.46367/jas.v6i1.553
Song, H., Qiu, R. T., & Park, J. (2023). Progress in tourism demand research: Theory and empirics. Tourism Management, 94(1), 1-15. https://doi.org/10.1016/j.tourman.2022.104655
Sumarni, L., Yeni, N. S., & Alfarudzi, M. F. (2023). Pengaruh Sektor Pariwisata terhadap Pendapatan Asli Daerah Provinsi Sumatera Barat. Jurnal Informatika Ekonomi Bisnis, 5(2), 589-593. https://doi.org/10.37034/infeb.v5i2.491
Sunandar, A. A., Jannah, M., & Raya, F. (2023). Pengaruh pembangunan infrastruktur pariwisata terhadap pendapatan asli daerah kabupaten serang tahun 2015-2021. Jurnal Bisnis dan Manajemen (JURBISMAN), 1(2), 351-364. https://doi.org/10.61930/jurbisman.v1i2.113
Tiku, O., Shimizu, T., & Hartono, D. (2022). Tourism's income distribution in West Papua Province. Annals of Tourism Research Empirical Insights, 3(1), 1-10. https://doi.org/10.1016/j.annale.2022.100038
Wahdiniwaty, R., Setiawan, E. B., & Wahab, D. A. (2020). Implementation of web technology for tourism and creative industry data collection. Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities (Vol. 3, pp. 454-464). https://doi.org/10.34010/icobest.v1i.73
Wondirad, A., Kebete, Y., & Li, Y. (2021). Culinary tourism as a driver of regional economic development and socio-cultural revitalization: Evidence from Amhara National Regional State, Ethiopia. Journal of Destination Marketing & Management, 19(1), 1-15. https://doi.org/10.1016/j.jdmm.2020.100482
Yan, G., Zou, L., Liu, Y., & Ji, R. (2022). How does new infrastructure impact the competitiveness of the tourism industry? Evidence from China. Plos one, 17(12), 1-16. https://doi.org/10.1371/journal.pone.0278274
Yasser, H., & Widajantie, T. D. (2022). Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (Studi Kasus Badan Pendapatan Daerah Provinsi Jawa Timur Tahun 2016-2020). Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(1), 611-619.
Ahmad, A. H. (2022). Pengaruh Jumlah Kunjungan Wisatawan, Objek Wisata, Dan Retribusi Pariwisata Terhadap Pendapatan Asli Daerah. DECISION: Jurnal Sosial Ekonomi Bisnis, 2(1), 50-61. https://doi.org/10.55587/jseb.v2i1.34
Aini, Y. N., Susanto, J., & Winarti, A. S. (2022). Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Daerah Istimewa Yogyakarta Tahun 2011-2020. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 1(4), 841-850. https://doi.org/10.54443/sinomika.v1i4.443
Anggraeni, P. D., & Priyono, N. (2022). Pengaruh kunjungan wisata, UMKM, pajak hiburan, retribusi pariwisata terhadap PAD Kota Surakarta. Jurnal Akuntansi, 14(2), 289-299. https://journal.maranatha.edu/index.php/jam/article/view/5263
Anggreni, N. W., & Budiasih, N. G. A. N. (2023). Pengaruh Jumlah Kunjungan Wisatawan Domestik dan Mancanegara Terhadap Pendapatan Asli Daerah (PAD) Provinsi Bali Tahun 2019-2022. Jurnal Kajian Dan Terapan Pariwisata, 4(1), 1-11. https://doi.org/10.53356/diparojs.v4i1.82
Baltagi, B. H., & Baltagi, B. H. (2008). Econometric analysis of panel data (Vol. 4, pp. 135-145). Chichester: John wiley & sons. https://doi.org/10.1007/978-3-030-53953-5
Canh, N. P., & Thanh, S. D. (2020). Domestic tourism spending and economic vulnerability. Annals of tourism research, 85(1), 1-20. https://doi.org/10.1016/j.annals.2020.103063
Card, D., Rothstein, J., & Yi, M. (2025). Location, location, location. American Economic Journal: Applied Economics, 17(1), 297-336. https://doi.org/10.1257/app.20220427
Handraini, H., Frinaldi, A., Asnil, A., & Putri, N. E. (2024). Pengaruh Pendapatan Asli Daerah (PAD) Dan Dana perimbangan Terhadap Kemandirian Keuangan Pemerintahan Daerah Di Kab. Pasaman Barat. Professional: Jurnal Komunikasi dan Administrasi Publik, 11(2), 593-600. https://doi.org/10.37676/professional.v11i2.7225
He, L., Zha, J., Tang, J., Tan, T., & Yu, Q. (2023). Drivers of employment effects in tourism-related sectors: the case of Mainland China. Tourism Review, 78(3), 849-873. https://doi.org/10.1108/TR-03-2022-0149
Hsiao, C. (2005). Why panel data?. The Singapore economic review, 50(02), 143-154. https://doi.org/10.1142/S0217590805001937
Ion, R. A., & Petre, I. L. (2024). Influence Analysis of Different Factors from the Tourism Sector on Rural Gross Value Added: Cross-Section Analysis at the EU Level. Sustainability, 16(20), 1-20. https://doi.org/10.3390/su16208997
Laut, L. T., Sugiharti, R. R., & Panjawa, J. L. (2021). Does tourism sector matter in regional economic development. Geo Journal of Tourism and Geosites, 37(3), 832-837. https://doi.org/10.30892/gtg.37313
Lv, Z. (2020). Does tourism affect the informal sector?. Annals of Tourism Research, 80(1), 1-10. https://doi.org/10.1016/j.annals.2019.102816
Mardhani, M., Abd Majid, M. S., Jama, A., & Muhammad, S. (2021). Does international tourism promote economic growth? Some evidence from Indonesia. Geo Journal of Tourism and Geosites, 37(3), 775-782. https://doi.org/10.30892/gtg.37306
Nurainina, F., & Asmara, K. (2022). Jumlah wisatawan, jumlah hotel, dan jumlah objek wisata terhadap pendapatan asli daerah Kabupaten Tuban. Jurnal Ekobistek, 11(3), 252-257. https://doi.org/10.35134/ekobistek.v11i3.364
Patendeng, Y. E., Maramis, M. T. B., & Mandeij, D. (2025). Analisis Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli Daerah (Studi Pada Kabupaten Toraja Utara Tahun 2009-2023). Jurnal Berkala Ilmiah Efisiensi, 25(1), 25-37. https://ejournal.unsrat.ac.id/v3/index.php/jbie/article/view/61145/49041
Permadi, B. A., & Asalam, A. G. (2022). Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 268-376.
Pratama, R., & Harahap, E. F. (2023). Pengaruh Jumlah Objek Wisata, Jumlah Hotel dan Tingkat Hunian Terhadap Pendapatan Asli Daerah pada Seluruh Kabupaten dan Kota di Sumatera Barat. Journal of Economic Development, 1(1), 56-67. https://ecodev.bunghatta.ac.id/index.php/ecodev/article/view/13/26
Pujiati, A., Sukartidana, I. N., Sinurat, R., & Riswandi, D. (2025). Analisis Dampak Ekonomi Sport Tourism terhadap Pendapatan Daerah: Studi Kasus Event Olahraga MotoGp Mandalika. Jurnal Pendidikan Jasmani, Kesehatan, dan Rekreasi, 3(1), 78-85. https://doi.org/10.59584/jurnalpjkr.v3i1.92
Putri, R. D., & Asmara, K. (2023). Analisis Pengaruh dan Kontribusi Sektor Pariwisata terhadap Pendapatan Asli Daerah (PAD) provinsi dI Yogyakarta 2012-2021. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 9(5), 1829-1837. https://doi.org/10.35870/jemsi.v9i5.1438
Rouwendal, J., & Verhoef, E. T. (2006). Basic economic principles of road pricing: From theory to applications. Transport policy, 13(2), 106-114. https://doi.org/10.1016/j.tranpol.2005.11.007
Saturuma, J. M., Kumenaung, A. G., & Tolosang, K. D. (2024). Pengaruh Jumlah Wisatawan Mancanegara, Jumlah Wisatawan Domestik Terhadap PAD Kota Bitung Melalui Pajak Hotel. Jurnal Berkala Ilmiah Efisiensi, 24(3), 73-84. https://ejournal.unsrat.ac.id/v3/index.php/jbie/article/view/54798/45987
Shanti, N. P. K. (2023). Pengaruh Kunjungan Wisatawan, Jumlah Objek Wisata, dan Lama Menginap dalam Pengembangan Ekonomi Lokal Provinsi Bali. Jurnal Informatika Ekonomi Bisnis, 5(4), 1507-1515. https://doi.org/10.37034/infeb.v5i4.787
Siregar, A. A., & Kusmilawaty, K. (2022). Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan. JAS (Jurnal Akuntansi Syariah), 6(1), 57-68. https://doi.org/10.46367/jas.v6i1.553
Song, H., Qiu, R. T., & Park, J. (2023). Progress in tourism demand research: Theory and empirics. Tourism Management, 94(1), 1-15. https://doi.org/10.1016/j.tourman.2022.104655
Sumarni, L., Yeni, N. S., & Alfarudzi, M. F. (2023). Pengaruh Sektor Pariwisata terhadap Pendapatan Asli Daerah Provinsi Sumatera Barat. Jurnal Informatika Ekonomi Bisnis, 5(2), 589-593. https://doi.org/10.37034/infeb.v5i2.491
Sunandar, A. A., Jannah, M., & Raya, F. (2023). Pengaruh pembangunan infrastruktur pariwisata terhadap pendapatan asli daerah kabupaten serang tahun 2015-2021. Jurnal Bisnis dan Manajemen (JURBISMAN), 1(2), 351-364. https://doi.org/10.61930/jurbisman.v1i2.113
Tiku, O., Shimizu, T., & Hartono, D. (2022). Tourism's income distribution in West Papua Province. Annals of Tourism Research Empirical Insights, 3(1), 1-10. https://doi.org/10.1016/j.annale.2022.100038
Wahdiniwaty, R., Setiawan, E. B., & Wahab, D. A. (2020). Implementation of web technology for tourism and creative industry data collection. Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities (Vol. 3, pp. 454-464). https://doi.org/10.34010/icobest.v1i.73
Wondirad, A., Kebete, Y., & Li, Y. (2021). Culinary tourism as a driver of regional economic development and socio-cultural revitalization: Evidence from Amhara National Regional State, Ethiopia. Journal of Destination Marketing & Management, 19(1), 1-15. https://doi.org/10.1016/j.jdmm.2020.100482
Yan, G., Zou, L., Liu, Y., & Ji, R. (2022). How does new infrastructure impact the competitiveness of the tourism industry? Evidence from China. Plos one, 17(12), 1-16. https://doi.org/10.1371/journal.pone.0278274
Yasser, H., & Widajantie, T. D. (2022). Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (Studi Kasus Badan Pendapatan Daerah Provinsi Jawa Timur Tahun 2016-2020). Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(1), 611-619.
Published
2025-12-30
How to Cite
Agustina, V. D., & Faridatussalam, S. R. (2025). KONTRIBUSI SEKTOR PARIWISATA TERHADAP REALISASI PENDAPATAN DAERAH DI PROVINSI JAWA TENGAH: PENDEKATAN DATA PANEL. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(3), 2808-2820. https://doi.org/10.31955/mea.v9i3.6682
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