Optimization of Local Revenue Through Collaborative Governance of the Tourism Sector in Bandung Regency

Tourism growth presents opportunities to increase local government revenue; however, its fiscal contribution depends on effective linkages among tourism activities, local enterprises, and revenue administration systems. This study examined how collaborative governance could support the optimization of tourism-related revenue in Bandung Regency, Indonesia. A descriptive qualitative approach was employed, drawing on Ansell and Gash's collaborative governance framework to examine initial conditions, institutional design, facilitative leadership, and collaborative processes. The analysis was based on policy documents, regulatory frameworks, and administrative statistics related to tourism, taxation, and enterprise development. The findings revealed that tourism-related tax revenue increased from IDR 46.12 billion in 2021 to IDR 95.31 billion in 2024, while the number of microenterprises increased from 15,790 in 2021 to 72,731 in 2025. Existing regulations, interagency coordination forums, infrastructure development, tourism promotion, and capacity-building initiatives provided institutional foundations for collaboration. Nevertheless, challenges persisted, including limited accessibility, insufficient stakeholder capacity, inconsistent coordination, and inadequate integration between tourism activities and local revenue administration systems. The available evidence demonstrated government-led facilitation more clearly than substantive stakeholder dialogue, mutual trust, shared commitment, or participatory decision-making. These findings suggested that economic expansion alone did not necessarily indicate effective collaborative governance. The study concluded that optimizing tourism-related local revenue required stronger stakeholder participation, integrated tourism and revenue information systems, improved accessibility, enhanced enterprise capacity, and sustained interagency coordination. Strengthening these mechanisms could expand local economic benefits, improve revenue administration, and support more sustainable fiscal outcomes in Bandung Regency.