Peran Pemungutan dan Pengelolaan Pajak Parkir dalam Peningkatan Pendapatan Asli Daerah (Studi Kasus pada Badan Pendapatan Kab. Karo)

Abstract

Taxes are one of the most important state revenues. Local tax is one of the Regional Original Income that is very influential in improving the development of a region. One of the local tax revenues is from parking tax. Parking tax is a tax that has a good contribution to local revenue. It is known that parking tax collection in Karo Regency is still not optimal so that it affects regional revenue. It is from this background that the author wants to discuss it in the final project with the title "The Role of Parking Tax Collection and Management in Increasing Regional Original Revenue (Case Study at At Regional Revenue Board Of Karo Regency)". This study aims to determine how the role of parking tax collection and management in increasing Regional Original Income (PAD) in Karo Regency, to determine the level of realization of parking tax collection and management of Regional Original Income (PAD) in Karo Regency, to find out what are the obstacles in the implementation of parking tax collection and management in increasing Regional Original Income (PAD) in Karo Regency. This research uses descriptive research methods used to describe or reveal the actual situation about tax collection and the amount of contribution made by parking tax in helping to increase Regional Original Revenue in Karo Regency. The results of the study found that the implementation of the Parking Tax collection process in Karo Regency has been carried out properly in accordance with Karo Regency Regulation No. 29 of 2012. The realization of parking tax revenue in Karo Regency from 2020 to 2022 has increased followed by the growth of the percentage of revenue realization which fluctuates. There are several obstacles, namely low human resources, limited personnel owned by Regional Revenue Board Of Karo Regency and ineffective local tax collection systems.