PENERAPAN PEMUNGUTAN RETRIBUSI PADA OBYEK WISATA KERTHA GOSA SEBAGAI PENUNJANG PENDAPATAN ASLI DAERAH KABUPATEN KLUNGKUNG

This paper is motivated by the Application of Retribution on Tourism Object Kertha Gosa as the Original Income Supporting Region of Klungkung Regency. This paper aims to analyze the Application of Levies on Tourism Object Kertha Gosa To Support Original Income Klungkung Regency and Inhibiting Factor In The Collection Object Kerta Gosa Tourism Object To Support Original Income Klungkung Regency. This paper is an empirical legal research, namely legal research conducted on the problems that exist in the midst of society and then analyze it with legislation. Imposition of retribution on tourism object of Kertha Gosa in order to support the Pendapatan Asli Daerah (PAD) of Klungkung Regency, has not been done optimally. This is because there are several obstacles that occur in the application of the retribution of which has not been ratified Klungkung Regent Regulation About the Implementation of Regional Regulation Klungkung Regency No. 3 of 2013 About Retribution Place Recreation And Sports, and also the lack of effective means of infrastructure in attractions Kertha Gosa. The inhibiting factor in the collection of retribution Kertha Gosa attractions to support the original revenue area Klungkung regency, among others; The notification of the Klungkung Regent's Regulation on the Implementation of Regional Regulation of Klungkung Regency Number 3 Year 2013 on Retribution of Recreation and Sports Place, and the lack of effective means of infrastructure in Kertha Gosa tourism object.