Increasing regional revenue can be done by optimizing the potential that exists in the region, one of which is tourism potential through tax and non-tax revenue. The success of the development of the tourism sector, will increase its role in regional revenue by taking into account the factors that influence it, such as the number of tourist visits both domestic and foreign tourists, per capita income, and hotel occupancy rates. Every tourism trip will benefit the economy of a region and will certainly have an impact on increasing Regional Original Revenue.
This study aims to analyze the factors that influence regional revenues from the tourism sector in the Special Province of Yogyakarta. This study uses multiple linear regression analysis with program Eviews with regional revenue in the tourism sector as the dependent variable and three independent variables namely the number of tourists, per capita income, and occupancy rates of hotels.
The results of statistical tests show that the data are normally distributed and free from deviations. Based on the results of the data Eviews, it shows that the three variables in the number of tourists, per capita income, and the occupancy rate of the hotel together influence the regional income of the Tourism Sector in the Special Region of Yogyakarta. Partially variable the number of tourists and per capita income has a positive and significant effect on regional revenue in the tourism sector. While the variable occupancy rate of the hotel has a negative and not significant effect on the regional revenue of the tourism sector in the Special Region of Yogyakarta.