Abstract
This research aims to discover 1) The effect of number of domestic visitors on Original Local Government Revenue (OLGR) 2) The effect of number of foreign visitors on OLGR 3) The effect of number of tourist destinations on OLGR 4) The effect of restaurant tax on OLGR 5) The effect of hotel room tax on OLGR 6) Number of accommodations as a moderating variable for relationship hotel room tax and OLGR. The study population consisted of 12 regencies and 7 municipalities. The sampling technique uses purposive sampling. The selected sample is considered the most appropriate to represent tourism according to Tourism Office of West Sumatra Province. The selected sample is 3 municipalities and 2 regencies. Data source obtain from Central Bureau of Statistics (BPS) West Sumatra Province. Data analysis consisted of statistical descriptive analysis, model estimation test, classical assumption test, coefficient of determination test, F-test and t-test. The results show 1) The number of domestic visitors has a positive and significant effect on OLGR 2) The number of foreign visitors has a positive and significant effect on OLGR 3) The number of tourist destinations has a positive and significant effect on OLGR 4) Restaurant tax has a positive and significant effect on OLGR 5) Hotel room tax has a positive and significant effect on OLGR 6) Number of accommodations show evidence as a moderating variable for relationship hotel room tax and OLGR.
Highlights
Regional autonomy policy can have a positive effect on the regions in terms of regional sovereignty to regulate their domains
The minimum value of Domestic Visitor (X1) is 11,236 visitors that occurred in Mentawai Island during the 2016 period, and the maximum value is 5,384,236 visitors occurred in Padang city during 2019 period
The minimum value of Foreign Visitor (X2) is 192 visitors that occurred in Payakumbuh city during 2018 period, and the maximum value is 1,012,820 visitors occurred in Bukittinggi city during 2019 period
Summary
Regional autonomy policy can have a positive effect on the regions in terms of regional sovereignty to regulate their domains. When compared to a centralized system, this policy is considered to be superior because the regions are the main actors in development and are not side players. Since the implementation of regional autonomy, this policy had a significant effect on the regions to maximize the existing potential due to the implementation of decentralization. Decentralization policies have an impact on a country's economic growth and reduce poverty (Feltenstein & Iwata, 2005); (Condro et al, 2019). Local governments need to encourage community-based economic sectors or local revenue optimization. The central government should make the municipalities and regencies better able to concentrate on empowerment of local economic power so that the direct impact of economic growth, in addition to the increase in local revenue is felt directly by the community. One way to grow the regional economy is to improve tourism governance (Koster, 2008); (Archabald & Naughton-Treves, 2001); (Walpole & Goodwin, 2000); (Blom, 2000); (Spenceley et al, 2019)
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