Aprilia, Dhea Firda (2024) Peranan Pajak Parkir dalam Menunjang Pendapatan Asli Daerah Kota Serang. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Parking Tax is a tax imposed on the organizers of parking lots outside the road by individuals or entities, both related to the main business or as a business, also including the provision of motor vehicle storage and motor vehicle garages that charge fees. The purpose of this final project is to find out the role of parking tax in supporting the local revenue of the city of Serang and the obstacles in collecting parking tax in the city of Serang. The object of writing is carried out in the bapenda of serang city. This writing uses a descriptive method that aims to explain the actual data and facts. The data collection technique is in the form of interviews, observations, documentation and primary data that the author obtained from respondents in the bapenda of the city of attack and secondary data that the author obtained from laws, books, and journals related to local taxes. The role of parking tax in supporting the local revenue of the city of Serang is said to have a small contribution and is not included in the criteria for being very effective, one of which is due to the lack of public awareness of their tax obligations.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Pajak Parkir merupakan pajak yang dikenakan kepada penyelenggara tempat parkir diluar badan jalan oleh orang pribadi atau badan, baik yang berkaitan dengan pokok usaha maupun sebagai suatu usaha, juga termasuk penyediaan tempat penitipan kendaraan bermotor dan garasi kendaraan bermotor yang memungut bayaran. Tujuan tugas akhir ini untuk mengetahui peranan pajak parkir dalam menunjang pendapatan asli daerah kota serang beserta hambatan dalam pemungutan pajak parkir di kota serang. Objek penulisan dilakukan di bapenda kota serang. Penulisan ini menggunakan metode deskriptif yang bertujuan untuk menjelaskan data dan fakta sebenarnya. Teknik pengumpulan datanya berupa wawancara, observasi, dokumentasi serta data primer yang penulis peroleh dari responden di bapenda kota serang dan data sekunder yang penulis peroleh yaitu dari UU, buku, dan jurnal yang berkaitan dengan pajak daerah. Peranan pajak parkir dalam menunjang pendapatan asli daerah kota serang dikatakan kecil kontribusinya dan tidak termasuk dalam kriteria sangat efektif, hal tersebut salah satunya dikarenakan kurangnya kesadaran masyarakat akan kewajiban pajaknya. | |||||||||
| Uncontrolled Keywords: | Pajak Parkir, Pendapatan Asli Daerah, Parkir | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) L Education > L Education (General) Communication > Communication (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan | |||||||||
| Depositing User: | Dhea Firda Aprilia | |||||||||
| Date Deposited: | 26 Jul 2024 12:24 | |||||||||
| Last Modified: | 26 Jul 2024 12:24 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39527 |
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