Reformasi Pungutan Wisata Alam: Peralihan dari Skema Laba Bersih ke Pendapatan Kotor untuk Optimalisasi PNBP dan Keberlanjutan Konservasi
DOI:
https://doi.org/10.29244/agro-maritim.0802.1594-1601Keywords:
policy brief, wisata, konservasiAbstract
Pungutan Hasil Usaha Wisata Alam (PHU-PSWA) sebagai instrumen PNBP dari kawasan konservasi selama ini gagal berfungsi optimal. Data 2015–2023 menunjukkan total penerimaan hanya Rp4,95 miliar, dengan realisasi anjlok hingga 8,2% pada 2022. Akar masalahnya adalah skema 10% dari laba bersih yang mudah dimanipulasi: perusahaan membebankan biaya tinggi sehingga tampak merugi dan bebas kewajiban. Akibatnya, lebih dari 60% pemegang izin tidak berkontribusi, negara kehilangan pendapatan, dan dana konservasi tidak stabil. Policy brief ini mengusulkan reformasi fundamental: mengganti basis pungutan dari laba bersih ke pendapatan kotor dengan tarif progresif 1–5%. Skema ini terbukti lebih sederhana, transparan, sulit dimanipulasi, dan menjamin penerimaan negara yang stabil. Simulasi pada data keuangan riil menunjukkan beban 10% laba bersih selama ini hanya ekuivalen 0,5–2% dari pendapatan kotor, sehingga tarif baru ini tidak memberatkan. Implementasi dilakukan bertahap: konsolidasi regulasi, uji coba terbatas dengan digitalisasi pelaporan, hingga penerapan nasional. Reformasi ini merupakan imperatif kebijakan untuk menyelamatkan potensi fiskal, menciptakan keadilan antarpelaku usaha, dan menjamin pendanaan konservasi yang berkelanjutan.
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