Analisis Penerimaan Pajak Parkir terhadap Pendapatan Asli Daerah pada Badan Pendapatan Daerah Kota Medan

Abstract

Parking tax is a tax imposed on the use of parking spaces on the side of public roads which are still government-owned facilities. This study was conducted to determine the factors that influence the failure to achieve the target of parking tax revenue in Medan City. This type of research is descriptive qualitative. This research was conducted in May 2025 at the Medan City Regional Revenue Agency, Jalan Jendral Besar A.H Nasution No.32, Pangkalan Masyhur, Kec. Medan Johor, Medan City, North Sumatra. This study uses documentation data and interviews with the relevant sources directly. Based on the results of the analysis and discussion, the author found that parking tax revenue at the Medan City Bapenda is still less than optimal in contributing to PAD due to the rampant illegal levies that must be followed up so that the targets that have been set can be realized properly. The Medan City Government should conduct regular re-registration and updating of taxpayer databases so that all tax potentials can be identified properly.