Implementation of The Policy on Water Based Tourism Business Retribution: North Coastal Area of Banyuwangi

This study examines the implementation of the water tourism business levy policy in the northern coastal area of Banyuwangi. This policy is an effort by the local government to manage and maximize the economic potential of the water tourism sector, which includes water and marine tourism activities. The purpose of the study was to analyze the extent to which the levy policy is effectively implemented and to identify factors that support and hinder its implementation. A qualitative approach was used in this study, with data obtained through interviews, observations, and document analysis related to tourism policies in Banyuwangi. The results of the study indicate that the implementation of the levy policy faces several obstacles, such as a lack of understanding of business actors regarding levy regulations, minimal socialization from the government, and less than optimal supervision of its implementation. However, this policy is considered capable of increasing local revenue and improving tourism infrastructure in the northern coastal area of Banyuwangi. This study recommends the need for improvements in the socialization process, increased coordination between the government and business actors, and more intensive supervision so that the policy can run effectively and contribute to the development of sustainable tourism in the area.