Evaluasi Pelaksanaan Peraturan Daerah Nomor 02 Tahun 2011 Tentang Pajak Parkir Di Kota Pekanbaru

Dinnilhaq, Afdhal (2019) Evaluasi Pelaksanaan Peraturan Daerah Nomor 02 Tahun 2011 Tentang Pajak Parkir Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Issuance of regulation No. 32 Tahun 2004 Tentang Pemerintahan Daerah, and regulation No. 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat Dan Pemerintah Daerah, is one of the juridical basis for the development of regional autonomy in Indonesia. Regional Income is a source of regional income derived from several regional income products and one of them is obtained from local tax revenues, one of which is parking tax. To manage parking tax, which is then regulated in Regional Regulation No. 2 tahun 2011 concerning Parking Tax, which was implemented by BAPENDA in Pekanbaru, published.This research was conducted with the aim, first to find out the implementation of Regional Regulation Number 2 of 2011 Tentang Pajak Parkir, secondly to find out the supporting and inhibiting factors for the implementation of Regional Regulations. In this study, the research method used was a quantitative descriptive research method with a purposive sampling technique through questionnaires or quissioners and using quantitative analysis methods. The key informants and main informants from this study came from BAPENDA Kota Pekanbaru and Parking Tax Payers. The conclusion of this study is the Implementation of Regional Regulation No. 2 Tahun 2011 Tentang Pajak Parkir, has not been said to be going well, because there are still many shortcomings and constraints, such as in terms of communication with third parties, non-human resources, and socio-economic conditions that affect the implementation of Regulations that is. So that improvements are still needed in implementing this Regional Regulation.

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