Analysis of the Influence of the Tourism Sector in Banyuwangi, Pasuruan, Malang and Tulungagung Districts

Local Own-Source Revenue (PAD) serves as a key indicator of a region’s fiscal independence, derived from local economic potential such as regional taxes, levies, and other legitimate sources. This study focuses on examining the influence between the number of tourist attractions and, tourist visits, and hotels on PAD in Banyuwangi, Pasuruan, Malang, and Tulungagung Regencies during the 2013–2023 period. The quantitative method was applied in this study using secondary data from the Central Statistics Agency (BPS), which was then processed through panel data regression analysis using the Fixed Effect Model (FEM).The results indicate that the number of tourist attractions and tourist visits have a significant positive effect on PAD, while the number of hotels is not significant. These findings highlight the importance of developing tourism destinations and promotion, as well as optimizing hotel sector taxation.