EFEKTIVITAS PERATURAN WALIKOTA BUKITTINGGI NOMOR 2 TAHUN 2022 TENTANG SISTEM ONLINE PAJAK (STUDI TENTANG PAJAK PARKIR)

Abstract

Bukittinggi City has many tourist attractions that also provide parking, this is used by the Bukittinggi City government to increase regional revenue through parking taxes. In order to facilitate and efficiently collect parking tax, the Bukittinggi City Government issued Bukitinggi Mayor Regulation Number 2 of 2022 concerning the Regional Tax Online System. Problem statement: 1) How effective is Bukittinggi Mayor Regulation Number 2 of 2022 concerning the Online System of Regional Taxes from the Parking Sector? 2) What are the obstacles that affect the effectiveness of Bukittinggi Mayor Regulation Number 2 of 2022 concerning the Online System of Regional Taxes from the Parking Sector? 3) How are the efforts of the Bukittinggi City Government in dealing with obstacles that affect the effectiveness of Bukittinggi Mayor Regulation Number 2 of 2022 concerning Online Systems Local tax from the parking sector? This type of research uses a sociological juridical approach. Data sources are primary data and secondary data. Data collection through interviews, document studies and qualitative data analysis. The results of the study: 1) every year there has been a decrease since 2017, the decline from year to year proves the effectiveness of Bukittinggi Mayor Regulation Number 2 of 2022 From the Parking Sector, with a decrease in income and still many arrears, it is concluded that Bukittinggi Mayor Regulation Number 2 of 2022 concerning the Regional Tax Online System of the Parking Sector has not been effective. 2) Obstacles that affect are lack of online system tools and devices, taxpayers who still often violate their obligations, inadequate resources, poor communication, and bureaucratic structure. 3) The efforts of the Bukittinggi City Government are to procure online system tools and devices in stages, conduct indirect socialization, carry out human resource training, set sanctions for taxpayers, cooperate with BUMD Bank Nagari.