Evaluasi Tingkat Kepatuhan Wajib Pajak Parkir dalam Melaporkan Pajak Parkir pada Badan Pendapatan Daerah Kota Medan

Abstract

The Medan City Regional Income Board always tries to increase regional tax revenues every year and reach the target. One type of local tax that is managed is the Parking Tax. In the City of Medan, the intensity of parking activity is very high, both as a business support and as a business principal, and income from parking is an object of regional tax. Parking tax revenue will increase and reach the target if parking organizers comply in reporting parking taxes This study aims to determine the compliance level of parking tax payers in Medan City for 2019 – 2022 and find out what efforts have been made by Income Board Of Medan City to increase parking taxpayer compliance in reporting parking taxes This research uses qualitative research, which then the data obtained is analyzed using a compliance level scale called the absolute norm scale of five Based on the compliance level scale, for 2019 – 2022, the average compliance level for parking tax payers is low. In this case the Income Board Of Medan City always strives to increase the level of parking taxpayer compliance by conducting tax counseling, tax socialization, and supervision of taxpayers.