EVALUASI ATAS PENERIMAAN PAJAK PARKIR DI BERBAGAI SECURE PARKING KOTA PALEMBANG

FIRNANDO, MUHAMMAD AGUSTIAN and Ermadiani, Ermadiani and Meirawati, Eka (2014) EVALUASI ATAS PENERIMAAN PAJAK PARKIR DI BERBAGAI SECURE PARKING KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to 1) determine the effect of policy differences in applying parking rates in various Secure Parkings to tax revenues in Regional Revenue Office of Palembang (Divas Pendapatan Daerah Kota Palembang), 2) determine the barriers faced by Regional Revenue Office of Palembang in increasing revenue from parking tax in various Secure Parkings in Palembang. The results of this study indicate that all of various Secure Parkings in Palembang pay parking tax 30% in accordance with Law No_ 28 of 2009 and Palembang Local Regulation No. 17 of 2010. The application 6f parking-Pates in various Secure Parkings is determined by parking, management itself, company management whose area occupied, and approval of Regional Revenue Office. The average value of revenue from parking tax during 2008 to 2012 is 123.49% or Rp3.272.404.688,00. The barriers faced by Regional Revenue Office of Palembang are absence of latest regional regulations, absence of sanctions for roadside parking, absence of direct meetings between officers and taxpayers, and payment postponements made by taxpayers. In order to increase revenue from parking tax, the author gives some suggestions to Regional Revenue Office of Palembang. They sholud increase the target of parking tax, apply Law No. 28 of 2009 and Palembang Local Regulation No. 17 of 2010, make new regulations regarding suitability or parking rates in various Secure Parkings in Palembang, do good coordination between tax officers and taxpayers, and get direct supervision by the central government.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Parking Tax, Rates Parking Application, Regional Revenue Office of Palembang
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tiara Hilda Safitri Rts
Date Deposited:	15 Jan 2021 01:51
Last Modified:	15 Jan 2021 01:51
URI:	http://repository.unsri.ac.id/id/eprint/40200

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