ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAAN PAJAK PARKIR TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KOTA PALEMBANG

MOCHAMMAD, MOCHAMMAD and Ermadiani, Ermadiani and Rahmawati, Meita (2019) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAAN PAJAK PARKIR TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Regional Original Income comes from local taxes, regional levies, the results of management of separated regional wealth and other legitimate regional income. Regional Original Income aims to give authority to local governments to fund the implementation of regional autonomy in accordance with regional potential as a manifestation of decentralization. Parking tax is a regional tax that is fully managed by the regional government to be optimally utilized for regional development. In general parking taxes can be interpreted as taxes imposed on parking entrepreneurs. Implementing parking tax refers to the Law of the Republic of Indonesia Number 28 of 2009, as well as relevant regional regulations as a rule of implementation. This study aims to determine how much effectiveness and contribution, as well as efforts to increase parking tax revenues to increase the Regional Original Income of Palembang City. From the results of the study, the authors can conclude that (1) The level of effectiveness of parking tax receipts in Palembang City in 2014-2018 is almost entirely very effective. (2) the contribution of parking tax receipts to the original revenue of the city of Palembang is still very lacking, as evidenced because the parking tax revenue in 2014-2018 is still below 10% of the original revenue of the city of Palembang. (3) Efforts made by the government in increasing parking tax revenues in order to increase Regional Original Revenue, namely monitoring and sampling. Keywords: Regional Original Income, Parking Tax, Palembang City

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pendapatan Asli Daerah, Pajak Parkir, Kota Palembang
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 1894 not found.
Date Deposited:	17 Sep 2019 07:11
Last Modified:	17 Sep 2019 07:11
URI:	http://repository.unsri.ac.id/id/eprint/7867

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