Tourism is perceived as an economic engine that generates foreign exchange for economic development in a country, including in Indonesia. However, in principle, tourism has a broader fundamental spectrum of development for a country. This study aimed to determine to what extent the effect of population, Gross Regional Income per Capita, and number of restaurants affects the number of tourist visits and then how the impact of these various variables on regional economic performance, namely the Local Own-Source Revenue of Tourism Sector. This study used 25 secondary data from the Central Bureau of Statistics, Yogyakarta Tourism Office, namely DIY Tourism Statistics, various publications during the 2015-2019 period. The technique of data analysis used path analysis. The results of this study showed that the Gross Domestic Product per capita, the number of restaurants and tourist visits had a positive and significant effect on Local Own-Source Revenue of Tourism Sector and the number of tourist visits mediated the effect of population to Local Own-Source Revenue (LOSR) of Tourism Sector.
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