OPTIMALISASI PAJAK PARKIR DALAM PENDAPATAN ASLI DAERAH KOTA PADANG PERIODE 2017-2021

Abstract

ABSTRAK For the development of an area can not be separated from taxes as local revenue managed by the government of each region, especially in the city of Padang which aims to increase development and local revenue (PAD). In optimizing taxes, especially in parking taxes, it is inseparable from the ability of each local government to increase income from year to year. Problems: 1) How to optimize the Parking Tax in Padang City's original revenue? 2) What are the obstacles faced by the Padang City government in optimizing the parking tax in Padang City? 3). What are the efforts made by the Padang City government to optimize parking taxes in Padang City?. The research method used is sociological law research. The data used: primary and secondary data, data collection techniques: document study, interviews and qualitative data analysis. It can be concluded: 1) parking tax optimization in Padang City Original Revenue has not contributed because the processes that are run are not optimal such as data collection, supervision to reporting parking tax results. 2) The decline in parking tax revenues was also due to the Covid-19 Pandemic because the Padang City Government implemented PSBB, PPKM so as to limit the movement of people and the reduced number of vehicles parking in parking tax payer areas, as well as limited human resources and lack of supervision of officers. parking. 3) The efforts made by the Padang City Government to optimize the parking tax are to increase supervision and control the company's revenue bill.