EFEKTIVITAS PEMUNGUTAN PAJAK PARKIR MALL DI KOTA PALEMBANG (STUDI PADA BADAN PENGELOLA PAJAK DAERAH KOTA PALEMBANG)
Daftar Isi:
- This study aims to determine the effectiveness of mall parking tax collection in the city of Palembang as well as obstacles in collecting parking tax in the city of Palembang. This research is a descriptive study with a qualitative approach. The subjects in this study were the Palembang City Regional Tax Management Agency and the parking manager. Data collection techniques used were in-depth interview, observations, and documentation. The data analysis technique used is descriptive analysis technique. The problem in this study is the variety of parking rates set by the parking manager at various mall in the city of Palembang so that the Regional Tax Management Agency of the City of Palembang found various kinds of obstacles in determining the size of the mall parking tax. This study uses effectiveness theory namely input, throughput, and output. The results of the study show that the application of parking rates on various parties in the mall parking management in Palembang City has not been effective, because the mall parking manager still applies the tariff independently so the parking rates on various management parties are different. From the results of this analysis the authors hope that there are strict regulations regarding parking tariffs that must be set by the Palembang City Regional Tax Management Agency on the parking management side, so that the mall parking tax collection in Palembang City becomes more effective.