Evaluasi mekanisme penarikan pajak parkir di kabupaten Karanganyar

Oleh :
Murti Fajarini Sutarno - F3406043 - Fak. Ekonomi dan Bisnis

ABSTRAK Mechanism of parking tax levied is a system or procedure that applied by department of local income (DIPENDA) at Regency Karanganyar to levy parking tax. The aims of this research are to know by law (Peraturan Daerah No. 19 Tahun 2001) about Parking Tax, resistance or constrain that face in parking tax levied, and DIPENDA efforts to overcome that constrain. Result research show that application of parking tax levied at Regency Karanganyar not suitable with by law (Peraturan Daerah No. 19 Tahun 2001) about Parking Tax because any regulation not apply at this practice, any constrain when conduct parking tax like taxpayer not aware to pay parking tax so too many tax arrears. Beside that manner, DIPENDA official especially collecting department is not take tax collision explicitly. In hope, this result research will be useful input for related DIPENDA, be supporting manner to conduct parking tax levied and then reach maximal result.