Implementation of tourism levy policy at Minanga beach in North Gorontalo district

The research objectives are:
·         To know and describe the implementation of retribution policy of Minanga beach tourism in North Gorontalo Regency,
·         To find out and describe the determinants of the success of the implementation of Minanga beach retribution policy in North Gorontalo Regency.
Data collection techniques were observation, interview, and documentation which were then analyzed using qualitative analysis based on the concept of Miles and Huberman. The result of the research shows that:
·         Implementation of retribution policy for Minanga beach tourism in North Gorontalo Regency has been carried out starting from the stages of planning, implementation, and monitoring and evaluation, but still experiencing obstacles such as cooperation agreements that are considered to provide less value/benefit of economic improvement for the community, often asymmetric information between the management of retribution policy at the village level and at the regional level, lack of government attention in improving the availability of infrastructure, and still lack of supervision conducted by the Regional Government.
·         Factors determining the success of the implementation of the Minanga beach retribution policy in North Gorontalo Regency are appropriate and implemented starting from policy standards and objectives, factors of policy standards and objectives, resources, inter-organizational communication and strengthening activities, organizational characteristics of implementing agents, and factors of socio-economic and political conditions.
However, there are still some obstacles in the retribution policy targets that are not yet visible, resource factors including facilities and infrastructure, as well as low budget capabilities and poor levels of cross-sector communication.