Akuntabilitas Pemungutan Pajak Parkir Oleh Badan Pendapatan Daerah Kota Pekanbaru

Fani, Indah Amellia (2019) Akuntabilitas Pemungutan Pajak Parkir Oleh Badan Pendapatan Daerah Kota Pekanbaru. Undergraduate thesis, Universitas Islam Riau.

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Abstract

In this study the author uses the principle of Accountability, the purpose of using the principle of Accountability aims to describe and analyze how far the Regional Revenue Agency of the City of Pekanbaru in accountable parking tax collection. The indicators in this study are Honesty and Law, Process, Program and Policy. This type of research located in the Pekanbaru City Revenue Agency is a descriptive survey of qualitative methods, with Key Informants namely the Head of Regional Revenue Agency of Pekanbaru City and Informants in this Research Other Fields of Taxes, Hotel, Entertainment, Restaurants, Parking, and Bird Nest Wallet and Parking Tax Payer (Parking Manager) in Pekanbaru City. The results showed that the Accountability of Collection of Parking Taxes by the Regional Revenue Agency of the City of Pekanbaru was not yet Accountable. Some of the inhibiting factors encountered in the Accountability of Collection of Parking Taxes By the Regional Revenue Agency of the City of Pekanbaru are the number of personnel who are still lacking in supervision, the ineffectiveness of parking tax collection systems, work systems and the lack of strict Regional Revenue Agency of Pekanbaru City in giving sanctions to taxpayers only is an administrative fine that is equal to 2% (two percent) for each month. Suggestions for the Pekanbaru City Revenue Agency are the need for additional personnel or implementing officers for parking tax collection, the tax collection system requires a more active role from tax collectors, is consistent in the application of punishment, and regarding payment procedures to make it easier for parking taxpayers not to pay their taxes. Keywords: Accountability, Parking Tax

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