Analisis Efektivitas dan Kontribusi Pajak Parkir dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kota Medan (Studi pada Badan Pendapatan Daerah Kota Medan)

Abstract

This study aims to analyze the effectiveness and contribution of parking taxes in increasing the Regional Original Income (PAD) of Medan City. Parking tax is a potential source of PAD, but its realization often falls short of the target set by the Regional Income Board (Bapenda) of Medan City. This condition indicates the need for an evaluation of the implementation of parking tax collection in order to provide an optimal contribution to regional development. This study uses a qualitative descriptive method with a descriptive analysis approach. Data was obtained through interviews with Bapenda Medan City employees and documentation in the form of reports on targets and the realization of parking taxes for the 2021-2024 period. The analysis was conducted to assess the level of effectiveness and the amount of contribution of parking taxes to the PAD of Medan City. The results of the study show that the effectiveness of parking taxes in Medan City during the 2021–2024 period is ineffective and fluctuates, with an average achievement of less than 70%. Meanwhile, the contribution of parking taxes to local revenue is still very small, with an average of 1.03%. This shows that the parking tax sector has not played a significant role in increasing Medan City's Regional Original Income. The low effectiveness and contribution of parking taxes are due to rampant illegal parking, low taxpayer compliance, and the suboptimal implementation of digital systems in tax collection. Therefore, the Medan City Income Board needs to strengthen supervision, increase awareness among taxpayers, and expand the use of digital systems so that parking tax revenue can be more effective and contribute significantly to Regional Original Income