Analisis Efektivitas dan Kontribusi Pajak Parkir terhadap Pendapatan Asli Daerah di Kota Binjai Tahun 2019-2022 (Studi pada Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah Kota Binjai)

Abstract

Taxes are one of the largest revenues for the State. Local tax is one of the Regional Original Income that is very influential in improving the development of a region. Local taxes consist of several kinds of taxes, one of which is parking tax. Parking tax is a tax that has a good contribution to increasing regional financial capacity, therefore it is necessary to make efforts to maximize parking tax collection so that parking tax revenue can be achieved. From this background, the author then wants to discuss it in the final project with the title “Analysis of the Effectiveness and Contribution of Parking Tax to Regional Original Income of Binjai City in 2019-2022”. This study aims to analyze the level of effectiveness of parking tax collection in increasing Regional Original Income in Binjai City in 2019-2022, to find out how much the contribution of parking tax revenue to Regional Original Income in Binjai City in 2019-2022, to find out the obstacles faced in collecting parking tax in Binjai City in 2019-2022, to find out the efforts made by the regional financial and asset management office in increasing parking tax revenue in Binjai City in 2019-2022. This research uses a statistical qualitative descriptive method used to analyze data by describing or describing the data that has been collected as it is. The results showed that the growth of parking tax revenue in the Binjai city area in 2019-2022 tended to fluctuate, the effectiveness of parking tax revenue in Binjai city was above 100% so that parking tax revenue in Binjai city could be said to be very effectiveand for the contribution of parking tax revenue to Regional Original Income in Binjai city from 2019-2022 tended to increase. However, when viewed from the percentage, the contribution rate of parking tax revenue in Binjai city is below 10% so that parking tax revenue contributes very little to Regional Original Income.