ANALISIS KONTRIBUSI PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH PADA KANTOR BAPENDA KABUPATEN KOTABARU

Authors

  • Sukma Ayu Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkura
  • Rusdayanti Asma Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
  • Raden Roro Yulianti Prihatiningrum Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat

DOI:

https://doi.org/10.20527/jrup.v4i2.97

Keywords:

Parking Tax Contribution, Original Regional Income (PAD)

Abstract

PAD is the original income of an area which is based on resources and wealth that have been approved by the relevant local government authority, such as parking tax. The aim of this research is to find out how parking tax affects Regional Original Income (PAD) and analyze how parking tax contributes to BAPENDA Kotabaru Regency. This investigation was carried out at the Kotabaru tax services office. The method used is descriptive methodology and documentation method. The research results show that many types of regional taxes exist and are selected in accordance with local regional regulations. Parking Tax is the focus of this research. Parking Tax has its own role based on the increase in PAD. Based on the results of the parking tax analysis, parking taxes in 2019–2021 experienced fluctuating growth. From 2019 to 2021, parking tax makes a significant contribution to Kotabaru's PAD (original regional income), where the contribution is around 28% in 2019, 53% in 2020, and 35% in 2021. The contribution from parking tax increases every year. year will increase the impact of parking taxes on PAD and provide funds for the redevelopment of entire areas and the construction of new public facilities, especially in the parking tax sector

References

Erawati, T., & Rahmawati, N. (2016). Analisis efektifitas dan efisiensi pajak reklame, pajak parkir, pajak hiburan, produk domestik regional bruto (PDRB) dan pendapatan asli daerah (PAD) di Kabupaten Bantul. Jurnal Akuntansi, 4(1), 41–56.

Kesek, F. (2013). Efektivitas dan kontribusi penerimaan pajak parkir terhadap pendapatan asli daerah Kota Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(4).

Putri, C. P. R., & Suandy, E. (2015). Analisis pengaruh kesadaran wajib pajak, pengetahuan perpajakan, sosialisasi perpajakan dan pelayanan Fiskus terhadap lepatuhan wajib pajak Hotel Melati Di Kota Yogyakarta. Jurnal. Universitas Atma Jaya Yogyakarta, 1(01), 1–14.

Rachman, D., Anggraeni, I., & Wigiyanti, N. (2021). Pengaruh pemungutan pajak parkir dan pajak penerangan jalan terhadap penerimaan pendapatan asli daerah kota bandung periode 2011-2018. AKURAT| Jurnal Ilmiah Akuntansi FE UNIBBA, 12(1), 33–47.

Rahmawati, R., Wardhana, A., & Juniar, A. (2018). Pelatihan Penggunaan Aplikasi Perpajakan Berbasis Hp Android di Playstore untuk Perhitungan dan Pelaporan Pajak bagi Ukm yang Terdata Pada Dinas Perindustrian dan Perdagangan Kota Banjarmasin. Seminar Nasional Hasil Penelitian Dan Pengabdian Masyarakat, 20–23.

Rizqiyah, I. (2015). Pengaruh pajak hotel, pajak restoran, pajak hiburan, pajak reklame dan pajak parkir terhadap pendapatan asli daerah kota Semarang (2009-2013). Universitas Dian Nuswantoro.

Siregar, A. A., & Kusmilawaty, K. (2022). Pengaruh pajak parkir dan pajak restoran terhadap pendapatan asli daerah kota medan. JAS (Jurnal Akuntansi Syariah), 6(1), 57–68.

Wardhana, A., Juniar, A., Effendi, M., & Rahmawati, R. (2020). Perception of Lecturers in Banjarmasin Towards Motor Vehicle Tax. International Journal of Scientific Development and Research (IJSDR), 5(11), 104–114.

Downloads

Published

2023-09-03

Issue

Vol. 4 No. 2 (2023)

Section

Articles

License

Copyright (c) 2023 JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.