Analisis Efektivitas Penerimaan Pajak Parkir Kabupaten Garut Tahun Anggaran 2015-2020

Rini Nurlatifah, Nugraha Nugraha, Leni Yuliyanti

Abstract


This study aims to analyze parking tax collection management, potential, contribution, and effectiveness of Garut Regency parking tax revenue for the 2015-2020 fiscal year as measured by the financial performance effectiveness ratio. The research method used is descriptive method with qualitative analysis to explain parking tax collection management, calculate the average potential, contribution, and effectiveness of revenue. The research was carried out at Garut Regency Regional Revenue Agency and taxpayers. The data used are primary data in the form of interviews with parking tax collection management and secondary data in the form of regional revenue reports and the potential number of vehicles. Data collection techniques using interviews and documentation studies. The results of this study indicate that the management of parking tax collection is appropriate, potential revenue can still be optimized, the contribution of parking taxes to PAD is very low and the effectiveness of parking tax collection carried out by Garut Regency Regional Revenue Agency for the 2015-2020 fiscal year has an average effectiveness of 110, 76%.


Keywords


Management of Tax Collection, Parking Tax; Potential; Contribution; Effectiveness; Parking Tax;

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References


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