Oktalianto, Richard (2024) Efektivitas Pelaksanaan Pemungutan Pajak Parkir Di Kota Pekanbaru Berdasarkan Peraturan Daerah Kota Pekanbaru Nomor 3 Tahun 2018 Tentang Perubahan Atas Peraturan Daerah Kota Pekanbaru Nomor 2 Tahun 2011 Tentang Pajak Parkir. Other thesis, Universitas Islam Riau.

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Abstract

Indonesia is a country of law (rechtstaat), meaning that Indonesia prioritizes legal values and legal sovereignty. The state's needs and interests related to taxes cannot be implemented by the state before there is a governing law. There are several phenomena that occur in Pekanbaru City, especially related to parking tax, including business units that are in arrears in paying parking tax, business units that do not report their business to the Regional Revenue Agency (BAPENDA) and parking tax calculations between business units and the Pekanbaru city government that are not transparent. . Various phenomena related to parking tax have a big impact on local revenue (PAD). If there is clear transparency between business units and the Pekanbaru city government, of course this parking tax could become a very large income for Pekanbaru city PAD because Pekanbaru city is increasingly advanced both in terms of human resources and in terms of facilities and infrastructure. The problems examined in this research are 1) How is the implementation of parking tax collection based on Pekanbaru city regulation number 3 of 2018 related to changes to Pekanbaru city regional regulation number 2 of 2011 related to parking tax. 2) What are the inhibiting factors in the implementation of parking tax collection based on Pekanbaru city regulation number 3 of 2018 related to changes to Pekanbaru city regional regulation number 2 of 2011 related to parking tax The type of research included in field research is called sociological legal research, where in this research the author directly researches the research location using data collection tools, namely observation and interviews. The nature of this research is descriptive, meaning it is research that intends to provide a clear description of an event or reality that occurs systematically on the effectiveness of the implementation of parking tax collection in the city of Pekanbaru. Based on the results of this research, it shows that the effectiveness of the implementation of parking tax collection in Pekanbaru City cannot be carried out effectively because there are still many people who feel burdened by the parking fees in Pekanbaru City. The inhibiting factors in implementing parking tax collection in the city of Pekanbaru are 1) HR issues 2) Transparency of parking tax reporting 3) lack of taxpayer awareness.

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