ANALISIS EFEKTIFITAS PEMUNGUTAN PAJAK PARKIR PEMANFAATAN LAHAN MILIK PEMERINTAH KOTA TANGERANG SELATAN TAHUN 2020 SAMPAI DENGAN JUNI 2023

Authors

  • Irwan Ode Program Studi Magister Ilmu Administrasi Fakultas Ilmu Sosial dan Politik Universitas Muhammadiyah Jakarta

DOI:

https://doi.org/10.24853/swatantra.21.2.149-160

Keywords:

Efektifitas, pajak parkir

Abstract

Pemerintah Kota Tangerang Selatan dalam bidang perpajakan khususnya pajak parkir sebagai salah satu sumber penerimaan daerah untuk mendukung pelaksanaan otonomi daerah dan membiayai penyelenggaraan pemerintah. Pajak parkir melalui pemanfaatan lahan milik pemerintah Kota Tangerang Selatan merupakan jenis pajak yang dipungut sebagai sumber penerimaan daerah. Tujuan penelitian untuk mengetahui bagaimana tingkat efektivitas pajak parkir pemanfaatan milik pemerintah di Kota Tangerang Selatan. Penelitian dilakukan di Dinas Perhubungan dan Badan Pendapatan Kota Tangerang Selatan. Metode penelitian deskriptif kuantitatif, yaitu menganalisis data dan menghitung besarnya perolehan pajak disandingkan dengan nilai kontrak penyewa dari tahun 2020 sampai dengan Juni 2023. Hasil penelitian menunjukkan setiap tahun nilai sewa dan jumlah penerimaan pajak tidak terpenuhi secara keseluruhan. Pihak penyewa berjumlah 12 lahan yang menyewa lahan milik pemerintah Kota Tangerang Selatan. Dari hasil pajak yang diperoleh satupun tidak ada yang memenuhi target pendapatan sesuai nilai sewa yang dibayarkan. Sehingga perlu ada kajian dan pembahasan kembali antara Dinas Perhubungan dengan pihak penyewa untuk melakukan perhitungan ulang terhadap penetapan target pemungutan Pajak Parkir agar sesuai denga potensi rill yang dimiliki.

References

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Published

2023-09-05

Issue

Vol. 21 No. 2 (2023)

Section

Articles

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