Rini Nurlatifah, - (2022) ANALISIS EFEKTIVITAS PENERIMAAN PAJAK PARKIR KABUPATEN GARUT TAHUN ANGGARAN 2015-2020. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk menganalisis manajemen pemungutan pajak parkir, potensi, kontribusi, dan efektivitas penerimaan pajak parkir Kabupaten Garut tahun anggaran 2015-2020 yang diukur melalui rasio efektivitas kinerja keuangan. Metode penelitian yang digunakan adalah metode deskriptif dengan analisis kualitatif untuk menjelaskan manajemen pemungutan pajak parkir, menghitung rata-rata potensi, kontribusi, dan efektivitas penerimaan. Penelitian dilaksanakan di Badan Pendapatan Daerah Kabupaten Garut dan wajib pajak. Data yang digunakan adalah data primer berupa hasil wawancara manajemen pemungutan pajak parkir dan data sekunder berupa laporan penerimaan daerah serta potensi jumlah kendaraan. Teknik pengumpulan data menggunakan wawancara dan studi dokumentasi. Hasil penelitian ini menunjukkan bahwa manajemen pemungutan pajak parkir sudah sesuai, potensi penerimaan masih dapat dioptimalkan, kontribusi pajak parkir terhadap PAD sangat rendah dan efektivitas pemungutan pajak parkir yang dilaksanakan oleh Badan Pendapatan Daerah Kabupaten Garut tahun anggaran 2015-2020 memiliki rata-rata efektivitas 110,76%. This study aims to analyze parking tax collection management, potential, contribution, and effectiveness of Garut Regency parking tax revenue for the 2015-2020 fiscal year as measured by the financial performance effectiveness ratio. The research method used is descriptive method with qualitative analysis to explain parking tax collection management, calculate the average potential, contribution, and effectiveness of revenue. The research was carried out at the Garut Regency Regional Revenue Agency and taxpayers. The data used are primary data in the form of interviews with parking tax collection management and secondary data in the form of regional revenue reports and the potential number of vehicles. Data collection techniques using interviews and documentation studies. The results of this study indicate that the management of parking tax collection is appropriate, potential revenue can still be optimized, the contribution of parking taxes to PAD is very low and the effectiveness of parking tax collection carried out by the Garut Regency Regional Revenue Agency for the 2015-2020 fiscal year has an average effectiveness of 110, 76%.
Item Type: | Thesis (S1) |
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Additional Information: | ID Sinta Dosen Pembimbing: 1. Nugraha 2. Leni Yuliyanti 5995730 |
Uncontrolled Keywords: | Management of Tax Collection, Parking Tax, Potential, Contribution, Effectiveness, Parking Tax. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
Depositing User: | Rini Nurlatifah |
Date Deposited: | 19 Sep 2022 05:44 |
Last Modified: | 19 Sep 2022 05:44 |
URI: | http://repository.upi.edu/id/eprint/76356 |
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ANALISIS EFEKTIVITAS PENERIMAAN PAJAK PARKIR KABUPATEN GARUT TAHUN ANGGARAN 2015-2020. (deposited UNSPECIFIED)
- ANALISIS EFEKTIVITAS PENERIMAAN PAJAK PARKIR KABUPATEN GARUT TAHUN ANGGARAN 2015-2020. (deposited 19 Sep 2022 05:44) [Currently Displayed]
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