| dc.description.abstract | Forest function change in Garut District will inflict the district revenue, either direct or indirect. Latest regulation in forestry, such as the change in region regulation (Perda) about rural forest retribution also had a significant effect on Garut District revenue. It is essential to further analyze the contribution of forestry sector to the district revenue along with forestry problems of the district. This research is aimed at investigating contribution of forestry sector to Garut District revenue, both pre and post forest function change from production forest to protection forest. The research was carried out in June – August 2008 at KPH Garut, BKSDA of Garut District and Garut District Government Official. The research employed secondary data collected through information or references scouring such as research report or text book. Data analysis initiated by selecting Garut district revenues and classifying them into the region origin incomes and equilibrium fund, then their contribution to the total district revenue were computed. This research also performed content analysis to Region regulation of Garut District that concerning to forestry sector, in order to discover the mechanism of region retribution and taxes of forestry sector at Garut District. The calculation showed that forestry sector contributed only 0,009 – 0,119 % to Garut District revenue. Some factors contribute to this small forestry sector contribution, there are many of forest values that were unexploited yet (low price of ticketing to tourism object); also there are many of the forest value that flows to other sector (such as water value); and most of forest value such as environment services were unable to put into region origin incomes. In year of 2002, forestry sector contribution value was boosted up 495,73 %. This increasing was due to region autonomy enforcement (decentralization), particularly in forestry sector such as PP No.104 year of 2000 pasal 9 point 3, that mentioned the 32 % of region part from nation revenue PSDH was shared in the same portion to all other district/city in the particular province. This regulation has caused the big enough share of PSDH profit to Garut District that was assembled from other district/city in west Java Province. Meanwhile, the severely decreasing of forestry contribution was taken place in year of 2006 which is 67,86 %. The declining was due to forest area function change that production forest area was decreased and affected to wood production as the main forest revenue thus far. In related to, there was region regulation change about the forest private business organization that was uncollected the retribution of private wood business organization of forest products, thus impinge on the diminishing of forestry sector incomes. Although there was forest function change, PSDH accepted by the Garut District gave the biggest contribution to total district revenue than other forestry sector. It followed by the retribution of private wood business organization of forest products, tax of swallow nest, and the smallest contribution was presented by tourism forest retribution. Garut District nature tourism potential should be considered though it contribute the smallest to district incomes, because through seriously endeavor it will give the better endowment to Garut District revenue. | id |