THE ENACTMENT AND LEGAL IMPLICATION OF TOURISM TAX THROUGH THE WATER RESOURCE MANAGEMENT FOR INCREASING THE LOCAL REVENUE: A COMPARISON BETWEEN INDONESIA AND ADVANCED COUNTRIES

The Indonesian government enacted the Law of Regional Autonomy in 2001 with the aim at improving people's welfare through development in districts throughout Indonesia. Local governments that have the potential tourism destinations can realize the goal of autonomy through this sector. The question is how to increase regional revenue through the tourism sector. Such questions are answered by empirical research in the Municipality of Bukitinggi, West Sumatra. The sample is the Tanang River. The theory of dispute and trouble-case study technique were used in this study. These approaches require a number of documents related to the conflict, namely the recorded-post legal pactum. As a result, an increase in local revenues is meant not only for local authorities but also for the region to have clean water sources. As implication, other regions can adopt the concept of donation and the municipality can adopt the concept of retribution so that both of them can improve the original income as has been done by the developed countries on their tourism sector