Tourism Averaged 25.73% of West Manggarai Locally Generated Revenue

Labuan Bajo — Tourism-related local revenues accounted for an average **25.73%** of West Manggarai Regency’s locally generated income between 2017 and 2021, according to a 2024 academic study on local government performance published in the Aksioma management journal. The figure describes a five-year historical average and does not measure tourism’s current contribution to the regency budget.

The Aksioma study, by Odilia Fitriyani Harti, Maria Odriana and Veronica Moi, examines how hotel tax, restaurant tax, entertainment tax and tourism‑site levies contributed to the regency’s Pendapatan Asli Daerah (PAD), or locally generated revenue, over the five-year period. It classifies the average 25.73% share as a “moderate” contribution in the authors’ assessment.

A separate academic work on tourism potential, citing the same Aksioma study, reports that the tourism sector “contributed an average of 25.73%” to West Manggarai’s PAD from 2017 to 2021, reinforcing the published finding. Both sources describe the percentage as a historical average, not a current performance indicator.

What the 25.73% average covers

The Aksioma article presents annual data for tourism-sector revenue and total PAD, then calculates tourism’s contribution to PAD for each year from 2017 to 2021. According to a summary table in the study, the annual tourism shares ranged from 19.00% in 2017 to 35.88% in 2019, with intermediate values for 2018, 2020 and 2021, yielding the 25.73% average across the full period.

The study defines tourism-sector PAD to include hotel tax, restaurant tax, entertainment tax, recreation-site levies and tourism‑site levies. These are counted against the regency’s total PAD to calculate tourism’s contribution ratio each year. The authors conclude that while tourism’s overall share of PAD is moderate, revenue from individual tourism taxes and levies still falls into relatively low categories in their performance scoring.

West Manggarai’s own medium-term development plan (RPJMD) provides additional annual figures for the contribution of tourism-sector PAD to total PAD, although for a slightly different set of years. In tables covering 2018–2022, the document reports tourism PAD shares ranging from 1.71% to 10.85%, with a marked drop in 2020 during the Covid‑19 pandemic and partial recovery thereafter. These official figures describe the same broad revenue relationship but use a different data series and show lower percentages than the Aksioma study’s five-year average.

Baseline, not a current performance number

Because the 25.73% figure is explicitly calculated from data for 2017–2021, it should be treated as a historical baseline for that period rather than a proxy for today’s conditions. More recent evidence suggests the tourism share of PAD has changed since then.

A qualitative study of tourism’s role in West Manggarai’s PAD for 2022–2024 finds that hotel, restaurant and entertainment taxes became the dominant contributors, with informants reporting that tourism’s share of PAD exceeded 30% during those years. Separately, the regency’s revenue office has stated that in 2023 tourism taxes accounted for 49.11% of PAD, indicating a substantially higher contribution than the 2017–2021 average.

For readers and investors assessing exposure to tourism, the 25.73% figure therefore functions as a benchmark for the pre‑ and early‑pandemic years. It shows that tourism-linked taxes and levies were already a material component of locally generated revenue, while more recent studies and official statements point to a stronger tourism contribution after 2021.

Any detailed use of the historical average should be cross‑checked against the full Aksioma article and the regency’s official budget records, including annual PAD data and itemised receipts from hotel, restaurant, entertainment and tourism‑site taxes and levies. That comparison helps clarify how the tourism share evolved year by year and how academic estimates align with government financial reporting.

Sources

• Aksioma: Jurnal Manajemen – "Pengukuran Kinerja Pemerintah Daerah: Kontribusi Sektor Pariwisata terhadap Pendapatan Asli Daerah pada Kabupaten Manggarai Barat"
• RAMA Kemdikbud Ristek repository entry for Aksioma tourism contribution study
• RPJMD Kabupaten Manggarai Barat 2021–2026 (Senyum JDIH)
• RPJMD Manggarai Barat 2021–2026 (onesearch / Scribd copy)
• UIN Datokarama thesis – SWOT analysis of tourism potential citing Manggarai Barat PAD contribution
• JUMPA – "Peran Sektor Pariwisata Terhadap Pendapatan Asli Daerah Kabupaten Manggarai Barat"
• Media Indonesia – investment and PAD tourism contribution report for Labuan Bajo