ANALISIS POTENSI PENERIMAAN PAJAK PARKIR DI KOTA BANDUNG

Herlina, Ida (2017) ANALISIS POTENSI PENERIMAAN PAJAK PARKIR DI KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui seberapa efektif tingkat efektivitas penerimaan pajak parkir di Kota Bandung, seberapa besar potensi penerimaan pajak parkir, serta bagaimana manajemen pemungutan pajak parkir dan seberapa tinggi tingkat kontribusi pajak parkir terhadap Pendapatan Asli Daerah Kota Bandung. Penelitian ini menggunakan metode penelitian mix methode, yaitu metode yang menggabungkan antara metode penelitian kuantitatif dan metode penelitian kualitatif. Metode penelitian kuantitatif digunakan untuk menghitung efektivitas, potensi dan kontribusi pajak parkir, sedangkan metode penelitian kualitatif digunakan untuk menganalisis manajemenpemungutan pajak parkir di Kota Bandung. Dari hasil analisis data menunjukan bahwa tingkat efektivitas penerimaan pajak parkir di Kota Bandung pada tahun 2009-2015 mencapai 92,49% dengan kriteria efektivitas sangat efektif. Total potensi penerimaan pajak parkir di Kota Bandung pada tahun 2009-2015 mencapai Rp 132.380.154.000,- sedangkan total realisasi penerimaan pajak parkir pada tahun 2009-2015 adalah sebesar Rp64.590.967.339,00,- hal tersebut menyebabkan selisih sebesar Rp 67.789.186.661,-. Manajemen pemungutan pajak parkir di Kota Bandung masih ada yang belum sesuai dengan SOP salah satunya dalam hal pembayaran pajak parkir yang dilakukan oleh wajib pajak parkir, serta kontribusi pajak parkir di Kota Bandung masih sangat kurang dalam kontribusinya terhadap Pendapatan Asli Daerah.;--- The purpose of this study was to find to the level of effectiveness of tax collection parking in Bandung, how potential the collecting tax parking, and how the government city of Bandung manage their tax parking and then contribution to local tax revenue. This research uses mix method, that method which combine quantitative research method and qualitative research method. Quantitative research methods are used to calculate the effectiveness, potential and contribution of parking tax, the qualitative research method is used to analyze the management of parking tax in Bandung. From the results of data analysis shows that the level of effectiveness of parking tax revenue in Bandung in 2009-2015 reached 92.49% with effectiveness criteria is very effective. Total potential of parking tax revenues in Bandung in 2009-2015 reached Rp 132.380.154.000while the realization of parking tax receipts only reached Rp 64,590,967,339.00, - it causes the difference of Rp 67.789.186.661,- Management of parking tax management in the city of Bandung is still there that is not in accordance with SOP one of them in terms of parking tax payments made by taxpayers parking, as well as the contribution of parking tax in Bandung is still very less in its contribution to PAD.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No Panggil : S PEA HER a-2017; Pembimbing: I. Nugraha, II. Arvian Triantoro; Nim: 1205920.
Uncontrolled Keywords: Efektivitas, Potensi, Manajemen Pemungutan, dan Kontribusi Pajak Parkir, Effectiveness, potential, management of parking tax collection, taxable parking contribution in Bandung
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: DAM staf
Date Deposited: 28 Dec 2018 01:20
Last Modified: 28 Dec 2018 01:20
URI: http://repository.upi.edu/id/eprint/33150

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