Pelaksanaan Pemungutan Pajak Parkir Di Kota Pekanbaru Menurut Peraturan Daerah Kota Pekanbaru Nomor 3 Tahun 2018 Tentang Pajak Parkir

Febriansyah, Iqbal (2021) Pelaksanaan Pemungutan Pajak Parkir Di Kota Pekanbaru Menurut Peraturan Daerah Kota Pekanbaru Nomor 3 Tahun 2018 Tentang Pajak Parkir. Other thesis, Universitas Islam Riau.

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Abstract

Taxes are used to finance the development and administration of the central government and regional governments, as well as for the benefit of national development and regional development. Development financing obtained from taxes is a source of state and regional revenue that is used to prosper people's lives. In the context of administering regional government, at this time a regional autonomy system has been established which gives freedom to each region to manage its own household, where regional governments regulate their own financial administration. In this thesis entitled "Implementation of Parking Tax Collection in Pekanbaru City according to Pekanbaru City Regulation Number 3 of 2018 concerning Parking Tax" this problem is discussed, namely: How is the implementation of parking tax collection according to Pekanbaru City Regulation No. 3 of 2018 and what are the obstacles in the implementation of parking tax collection in Pekanbaru City during the COVID-19 pandemic. The method used to answer the problems mentioned above is sociological research by conducting field research at the Regional Revenue Agency of Pekanbaru City. The data used in this thesis were obtained through interviews, literature books, legal journals, theses, Laws, electronic data, as well as a large Indonesian dictionary. The entire data that has been obtained is then analyzed qualitatively, then concluded through the deductive method. The results of the study indicate that the Pekanbaru City Bapenda collects parking taxes in accordance with applicable regulations and in accordance with the proper mechanism. Bapenda imposes sanctions on taxpayers who are in arrears in paying taxes by imposing administrative sanctions in the form of pasting a notification that has not performed tax obligations, sealing business premises, temporary revocation of permits. The obstacles found by Bapenda in the implementation of parking tax collection are as follows: 1) The problem is in terms of human resources (human resources). Limited human resources, which of course affects tax collection. 2) Late payment of taxes by taxpayers who are legal entities. This is because many shopping centers that use parking taxes are closed due to lack of buyers or visitors, many tourist destinations are forced to close to avoid crowds or crowds. Hotels that also use the parking tax are low on visits because during the COVID-19 pandemic, the hotel is empty of visitors. The airport is also limited in its flight space, even during the pandemic the airport is also closed for a certain time, so there is no flying activity.

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