The Revenue Determinant of Tourism Sector Before and During the Covid-19 Pandemic

Abstrak

This study aims to determine the effect of the number of tourists, tourist attractions, tax growth, and object retribution growth tourism on tourism sector revenue in Gowa Regency before and during the Covid-19 pandemic in 2017-2020. This study uses secondary data. Secondary data in this study were obtained from several sources including the Regional Revenue Agency and the Gowa Regency Tourism & Culture Office. The analytical method used consists of a normality test, multicollinearity test, and heteroscedasticity test. This study shows that before the Covid-19 pandemic the variables number of tourists, number of attractions, and tourism business tax had a significant effect on tourism sector revenue in Gowa Regency and during the Covid-19 pandemic the variables number of tourism objects and business tax growth had a significant and positive effect in the same direction as sector revenue tourism in Gowa Regency.