Efektivitas dan Kontribusi Pajak Parkir terhadap Pendapatan Asli Daerah Kota Medan Tahun 2017-2021 (Studi pada Badan Pendapatan Daerah Kota Medan)

Abstract

Tax is a delegation of resources that must be carried out from the private sector to the central sector or government which is made based on statutory regulations without expecting compensation in return so that they can do their work as well as possible. One type of regional tax is Parking Tax. This research aims to determine the effectiveness and level of contribution of Parking Tax to the local revenue of the city of Medan, and to find out what factors inhibit parking tax collection in Medan City and the obstacles encountered. This research uses qualitative descriptive research which is a data collection technique using data collection, interviews and documentation. The results of the research obtained by the researchers show that parking tax revenue towards local original income can be said to be still less stable than the parking tax sector because the amount received very rarely reaches the target and one of these factors is the community's economic factors which have fallen drastically due to Covid- 19 which has hit the community in particular. Indonesia.