Peranan pajak parkir Bandara Internasional Minangkabau sebagai salah satu sumber penunjang dalam meningkatkan pendapatan asli daerah Kabupaten Padang Pariaman (Menurut Undang-Undang Nomor 28 tahun 2009)
Abstract
ABSTRACT
Under Law No. 28 Year 2009 on Regional Taxes and Levies , Tax is a tax on the organization of parking places off-street parking . parking Minangkabau International Airport ( BIM ) could be one factor driving potential in supporting the original income in the district of Padang Pariaman . The focus of this research problem is how the role of BIM in supporting the parking tax Pendapaan (PAD) district of Padang Pariaman , the issues will be discussed from this thesis : (1) How does the tax contribution parking lot in increasing revenue Padang District Pariaman , (2) Is the constraints faced in the implementation of tax collection parking lot in improving revenue Pariaman District , and (3) Is an attempt to overcome the obstacles encountered in the implementation of tax collection parking lot in increasing revenue original area of Padang Pariaman district . The study, the researchers did research using socio-juridical approach . The author uses data collection techniques document studies and interviews . The author uses the method of qualitative analysis ,The results can be delivered by the author during the study was the role of parking tax revenue to support BIM Pariaman District can be seen from the targets are always met and even exceeded the target of the year is always - more increasing . although not directly but parking tax Minangkabau International Airport ( BIM ) , which is one of the components also support the local tax regional development , presence of parking tax collection in addition to supporting the PAD , can also have a positive impact both on the government and growing area of Padang Pariaman .
Keywords: parking tax, PAD, Padang Pariaman
DAFTAR PUSTAKA
Buku- buku
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Perundang-Undangan
Undang-Undang Dasar 1945
Undang-Undang No.28 tahun 2009 tentang Pajak daerah dan Retribusi Daerah
Undang-Undang No. 32 tahun 2004 tentang Pemerintah Daerah
Undang-Undang No. 33 Tahun 2004 tentang Pembangunan Keuangan antara Pemerintah Pusat dan Daerah
Peraturan Daerah Kabupaten Padang Pariaman Nomor 2 Tahun 2012 tentang Pajak Parkir
Sumber Lain
Agoeng Wijaya, 2013, Dampak Pajak Daerah Terhadap PAD Mulai Terasa2011”, (online),(http://jurnalskripsitesis) diakses tanggal Selasa, 18 November
Nike Dyah Kumalasari, 2013, Implementasi Kebijakan Parkir Kota Malang Sebagai Upaya Untuk Meningkatkan Pendapatan Asli Daerah”, (online) (http://karyailmiah.um.ac.id/index.php/PPKN/article/view/1268 ), diakses tanggal 15 oktober
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