Analisis Realisasi Penerimaan Pajak Parkir di Unit Pelayanan Pemungutan Pajak Daerah Kecamatan Makasar Kotamadya Jakarta Timur Provinsi DKI Jakarta Tahun 2020 - 2023

Maharani, Adelia Putri (2024) Analisis Realisasi Penerimaan Pajak Parkir di Unit Pelayanan Pemungutan Pajak Daerah Kecamatan Makasar Kotamadya Jakarta Timur Provinsi DKI Jakarta Tahun 2020 - 2023. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Pajak parkir ialah bagian dari jenis pajak daerah yang potensial. Realisasi penerimaan pajak parkir di Unit Pelayanan Pemungutan Pajak Daerah (UPPPD) Kecamatan Makasar, Jakarta Timur selama periode 2020-2023 perlu dilaksanakan analisis. Penelitian ini bertujuan dalam menentukan perkembangan jumlah wajib pajak parkir serta realisasi penerimaan pajak parkir di UPPPD Kecamatan Makasar pada periode tersebut. Hasil penelitian menyatakan bahwasanya jumlah wajib pajak parkir terdapat peningkatan dari tahun ke tahun. Realisasi penerimaan pajak parkir juga terdapat peningkatan, namun belum mencapai target yang diberlakukan. Untuk itu, diperlukan upaya peningkatan sosialisasi, intensifikasi serta ekstensifikasi, serta optimalisasi penggunaan sumber daya yang ada guna memaksimalkan penerimaan pajak parkir di masa mendatang. Hasil penelitian diharapkan mampu memberikan masukan untuk memaksimalkan kualitas pelayanan serta penerimaan pajak parkir serta manfaat bagi peningkatan pembangunan daerah. Penelitian ini diharapkan mampu memberikan kontribusi bagi pengembangan ilmu pengetahuan khususnya dalam bidang manajemen pemungutan pajak daerah di Indonesia. Kata Kunci: Pajak Daerah, Pajak Parkir, Realisasi. / Parking tax is one type of potential local tax. The realization of parking tax revenue in the Regional Tax Collection Service Unit (UPPPD) of Makasar District, East Jakarta during the 2020-2023 period needs to be analyzed. This study aims to determine the development of the number of parking taxpayers and the realization of parking tax revenue at the UPPPD of Makasar District during that period. The results showed that the number of parking taxpayers has increased from year to year. The realization of parking tax revenue has also increased, but has not yet reached the set target. Some of the factors affecting the realization of revenue include the lack of socialization, the lack of supervision of tax objects, and the low level of taxpayer compliance. The results of the study are expected to provide input to improve the quality of service and parking tax revenue as well as benefits for improving regional development. This research is expected to contribute to the development of science, especially in the field of local tax collection management in Indonesia. Key Words: Local Tax, Parking Tax , Realization

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