Utami Ami, Trinisa (2023) MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PARKIR DI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA CILEGON. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Parking tax is one of the taxes on the operation of off-street parking spaces, both provided and related to the main business provided in a business or including the provision of motorized vehicle storage places. The purpose of this paper is to find out how much potential parking taxpayers have in Cilegon City, seen from the parking tax payment and reporting data by taking data from the regional financial and asset management agency (BPKAD) Cilegon City, another purpose of this paper is to determine the inhibiting factors payment and reporting of parking taxpayers in Cilegon City. The method used in this paper is a descriptive method. This writing was done through field observations, interviews, documentation, and browsing. Meanwhile, the data collection method was obtained from the agency who knew about the understanding of collection, reporting and parking tax mechanisms. Based on the results of the study, it is known that the payment and reporting of taxpayers within the last 3 (three) years has met the target set by the Government, but there are still taxpayers who are not aware of paying and reporting their taxes and the Government/BPKAD has carried out various strategies to increasing awareness of parking taxpayers in paying and reporting parking taxes in Cilegon City.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Pajak Parkir ialah salah satu pajak atas penyelenggaraan tempat parkir di luar badan jalan, baik yang disediakan maupun yang berkaitan dengan pokok usaha yang disediakan di suatu usaha atau termasuk penyediaan tempat penitipan kendaraan bermotor. Tujuan dari penulisan ini untuk mengetahui seberapa besar potensi wajib pajak parkir di Kota Cilegon, dilihat dari data pembayaran dan pelaporan pajak parkir dengan mengambil data dari kantor badan pengelolaan keuangan dan aset daerah (BPKAD) Kota Cilegon, tujuan lain penulisan ini adalah untuk mengetahui faktor penghambat pembayaran dan pelaporan wajib pajak parkir di Kota Cilegon. Metode yang digunakan dalam penulisan ini adalah metode deskriptif. Penulisan ini dilakukan melalui observasi lapangan, wawancara, dokumentasi, dan browsing. Sedangkan Metode pengumpulan data diperoleh dari pihak instansi yang mengetahui tentang pemahaman pemungutan, pelaporan dan mekanisme pajak parkir. Berdasarkan hasil penelitian, diketahui bahwa pembayaran dan pelaporan wajib pajak dalam kurun waktu 3 (Tiga) tahun terakhir sudah sesuai target yang ditetapkan oleh Pemerintah, tetapi masih ada wajib pajak yang belum sadar dalam membayar dan melaporkan pajaknya dan Pemerintah/BPKAD telah melakukan berbagai strategi untuk meningkatkan kesadaran wajib pajak parkir dalam melakukan pembayaran dan pelaporan pajak parkir di Kota Cilegon. | |||||||||
| Uncontrolled Keywords: | local tax, parking tax, local revenue pajak daerah, pajak parkir, pendapatan asli daerah | |||||||||
| Subjects: | A General Works > AS Academies and learned societies (General) A General Works > AS Academies and learned societies (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | A.Md Trinisa Utami | |||||||||
| Date Deposited: | 22 Sep 2023 09:28 | |||||||||
| Last Modified: | 22 Sep 2023 09:28 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29766 |
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