Penerapan Tapping-Box pada Pajak Parkir untuk Meningkatkan Pendapatan Asli Daerah Kota Medan

Abstract

Parking Tax is one source of Medan City’s Regional Original Income (PAD) in Medan City which has quite large potential for awareness of parking tax payers to increase Medan City’s Regional Original Income. This research aims to analyze the impact of implementing tapping-boxea on parking taxes on and providing a very significant positive impact on increasing. as well as identifying obstacles and efforts that influence the level of compliance of parking tax payers. The research method used is qualitative approach. Data collection techniques were carried out using documentation and interviews obtained from the Medan City Regional Revenue Agency in the field of parking tax. Based on the research results,it shows that the realization of parking tax revenue before and after using the tapping-box was very lacking in increasing the Regional Original Income (PAD) of Medan City within a period of 5 years which always experienced a decline. This is caused by several factors such as acts of fraud, lack of socialization and supervision carried out by the Medan City Government, resulting in taxpayers not obeying the rules when it comes to paying taxes. Thus , efforts are needed to increase parking taxes by carrying out strict supervision of taxpayers, and carrying out examinations of taxpayers who commit acts fraud and providing strict sanctions. So with these efforts, it is hoped that the realization of parking tax revenue before and after using the tapping-box will subsequently increase the Regional Original Income (PAD) significantly and can be a supporting factor for regional development.