Pemungutan Pajak Parkir Di Kabupaten Pelalawan (Jl Pamong Praja) Berdasarkan Peraturan Daerah Kabupaten Pelalawan Nomor 1 Tahun 2011 Tentang Pajak Daerah

Putry, Dian (2022) Pemungutan Pajak Parkir Di Kabupaten Pelalawan (Jl Pamong Praja) Berdasarkan Peraturan Daerah Kabupaten Pelalawan Nomor 1 Tahun 2011 Tentang Pajak Daerah. Other thesis, Universitas Islam Riau.

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Abstract

Regional Tax is one of the main sources of Regional Original Revenue in the Regional Revenue and Expenditure Budget, which is used to develop the region and improve people's welfare. Based on Article 1 of Pelalawan Regency Regulation Number 1 of 2011 concerning Regional Taxes, it is explained that Regional Taxes are contributions of taxpayers to regions that are owed by individuals or entities that are coercive under the law with no direct compensation and are used for regional purposes for as much as possible for the welfare of the people. One of the potential local taxes in increasing local revenue in Pelalawan Regency is the Parking Tax. This type of research can be classified in the type of sociological law research (empirical), because in this study the author directly conducts research on the location or place under study in order to provide a complete and clear picture of the problem being studied. The conclusions that can be obtained from the results of the study are First, the collection of Pelalawan Regency Parking Tax based on the Pelalawan Regency Regional Regulation Number 1 of 2011 concerning Regional Taxes, namely cooperating or giving to third parties in managing parking through an auction system and an appointment system. Third parties who cooperate with the Regional Government after fulfilling the cooperation requirements are given permits and rights as parking managers. Then in parking management, third parties employ parking attendants to collect parking fees from parking service users after getting a membership card. Second, the inhibiting factor for not realizing the achievement target of the Pelalawan Regency government in collecting Parking Tax in Pelalawan Regency is the number of illegal parking attendants, the lack of employees of the Pelalawan Regency Parking UPTD, as a supervisor for parking management in the field, lack of public awareness and some public transportation, especially motorized tricycles. parking and do not want to pay parking fees. Efforts in implementing the collection of parking fees in Pelalawan Regency are providing guidance for prospective parking officers, providing official attributes to parking officers, supervising parking activities and providing sanctions for those who violate.

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