APPLICATION OF TOURISM RETRIBUTION POLICY AT GUNUNG ANYAR MANGROVE BOTANICAL GARDEN SURABAYA
DOI:
https://doi.org/10.36526/sosioedukasi.v15i2.8116Keywords:
Policy Implementation; Tourism Retribution; Local Revenue; Edward III Model; Mangrove Tourism;Abstract
This study aims to analyze the implementation of the tourism retribution policy at Kebun Raya Mangrove Gunung Anyar Surabaya and its contribution to local revenue. The research employs Edward III (1980) policy implementation model, which includes four key variables: communication, resources, disposition, and bureaucratic structure. A qualitative descriptive approach was applied, with data collected through observation, interviews, and documentation. The findings indicate that the policy has been successfully implemented as an administrative and fiscal triumph, generating a total revenue of IDR 1.55 billion within its first two years.
In terms of communication, the policy has achieved high procedural transparency through clear physical signage and a robust digital strategy via social media platforms like TikTok and Instagram. From the resource aspect, the institutionalization of e-ticketing and QRIS systems has significantly enhanced financial accountability. Regarding disposition, the management shows exceptional commitment to municipal fiscal targets, supported by a bureaucratic structure that functions as a “fortress of integrity” through the disciplined execution of SOP No. SOP/KRMS/01/2025.
However, challenges remain regarding the decline in visitor numbers and the severe economic impact on local SMEs, who experienced a 50-70% revenue loss. This study concludes that while the policy is as resounding financial success, its long-term sustainability depends on shifting toward a more service-oriented and inclusive management style that prioritizes stakeholder welfare and routine infrastructure maintenance.
References
Abdal. (2015). Kebijakan Publik. Pusat Penelitian dan Penerbitan UIN Sunan Gunung Djati Bandung.
Anggara, S. (2018). Kebijakan Publik. CV. Pustaka Setia.
Aziza, E. N., Nurwanda, A., & Suparman, A. N. (2025). Implementasi Kebijakan Pemungutan Retribusi Non Tunai di Pintu Masuk Utama Pantai Pangandaran. Jurnal Ilmiah Nusantara (JINU), 2(4), 1225–1242. https://doi.org/10.61722/jinu.v2i4.6116
Badan Pusat Statistik Kota Surabaya. (2025, December 16). Realisasi Pendapatan Pemerintah Kota Surabaya Menurut Jenis Pendapatan (Ribu Rupiah), 2024. https://surabayakota.bps.go.id/id/statistics-table/1/MTAwMCMx/realisasi-pendapatan-pemerintah-kota-surabaya-menurut-jenis-pendapatan-ribu-rupiah-2024.html
Bakari, M., Tui, F. P., & Nani, Y. N. (2024). Faktor yang Menentukan Implementasi Kebijakan Retribusi Jasa Usaha Pada Objek Wisata Lombongo di Kabupaten Bone Bolango. Socius: Jurnal Penelitian Ilmu-Ilmu Sosial, 1(11), 320–326. https://doi.org/10.5281/zenodo.11663743
Edward III, G. C. (1980). Implementing Public Policy. Congressional Quarterly Press, 1980.
Fitri, A., Khudri, N., & Delvianti, M. (2022). Implementasi Perda Nomor 1 Tahun 2019 Tentang Retribusi Tempat Rekreasi dan Olahraga Terhadap Pengembangan Obek Wisata Kota Pariaman. JIE E : Jurnal Ilmiah E Kotrans & E Rudisi, 2(2), 17. https://doi.org/10.69989/92tzdr28
Leluni, A., Syamsuri, & Bertho, E. M. (2025). Implementasi Kebijakan Retribusi Sektor Pariwisata di Objek Wisata Kereng Bangkirai. Jurnal Administrasi Publik (JAP), 11(1), 92–104. https://doi.org/https://e-journal.upr.ac.id/index.php/JAP/article/view/21038/7323
Meutia, I. F. (2017). Analisis Kebijakan Publik (Moh. Nizar, Ed.). Anugrah Utama Raharja.
Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (Third Edition). SAGE Publication, Inc.
Nugroho, A., Hakim, A. L., Jumanah, Handoko, P., & Halim, I. A. (2024). Strategi Optimalisasi Penerimaan Retribusi Daerah (M. F. Ramadhan, Ed.). CV. AA Rizky.
Oktavilia, S., Fafurida, & Rahman, Y. A. (2020). Pajak & Retribusi Daerah Sebagai Sumber Pendapatan Daerah (S. Oktavilia, Ed.; 1st ed.). Fastindo.
Peraturan Daerah Kota Surabaya Nomor 7 Tahun 2023 Tentang Pajak Daerah Dan Retribusi Daerah (2023). https://peraturan.bpk.go.id/Details/306225/perda-kota-surabaya-no-7-tahun-2023
Peraturan Walikota Surabaya Nomor 43 Tahun 2024 Tentang Pelaksanaan Peraturan Daerah Nomor 7 Tahun 2023 Tentang Pajak Daerah Dan Retribusi Daerah Pada Retribusi Jasa Usaha (2024).
Putra, R. D., Madani, M., & Tahir, N. (2020). Pengelolaan Retribusi Sektor Pariwisata Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Takalar. Journal Unismuh, 1(3), 978–991. https://journal.unismuh.ac.id/index.php/kimap/index
Samudra, A. A. (2016). Perpajakan di Indonesia: Keuangan, Pajak dan Retribusi Daerah. Rajawali Press.
Santika, D. A., Eurolia, R. Y., Hasanuddin, M. A., Rania, R. F., & Meisaroh, D. (2025). Implementasi Kebijakan Desentralisasi Fiskal dan Dampaknya Terhadap Pembangunan Daerah. Jurnal Adijaya Multidisplin, 3(2), 249–260. https://e-journal.naureendigition.com/index.php/mj
Sinaga, G. I., Hutahaean, M., & Rajagukguk, J. (2025). Implementasi Peraturan Daerah Nomor 09 Tahun 2011 Tentang Retribusi Jasa Usaha pada Objek Wisata di Kabupaten Simalungun. Jurnal Ilmiah Kajian Politik Lokal Dan Pembangunan, 11(3), 156–165. https://doi.org/10.56015/gjikplp.v11i3.388
Subianto, A. (2020). Kebijakan Publik. Brilliant.
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Penerbit Alfabeta.
Syahruddin. (2024). Implementasi Kebijakan Publik. Nusa Media.
Undang-Undang Republik Indonesia Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah (2014).
.png)
