Kontribusi dan Efektivitas Penerimaan Pajak Parkir Terhadap Pendapatan Asli Kota Medan

Abstract

Parking Tax is one of the sources of Regional Original Income which contributes greatly to the City of Medan. Parking Tax is one element of the Regional Tax which has a contribution to increase regional revenues, and therefore it is necessary to make appropriate efforts in terms of collection to optimize future income. It is from this background that the author then wants to discuss it in his final project with the title "Contribution and Effectiveness of Parking Tax Revenue to Medan City's Original Income". The role of the government is also important, in this case, cooperation between the government and the Regional Tax and Retribution Management Board is needed to provide appropriate steps on how to develop Medan City by multiplying the existing potential. In this case, the purpose of this research is to find out the targets and realizations set by the Regional Tax and Levy Management Board have been effective and maximal in increasing local revenue and the role of the government in dealing with the problems faced and the strategic steps taken by the Regional Tax and Retribution Management Board already efficient. The method used in the preparation of the final project is a descriptive and qualitative method by providing a description, a description of the object of research by requesting secondary data from the Medan City Regional Tax and Retribution Management Board, interviewing one of the related staff.