Analisis perbandingan dan prospek pajak parkir dan retribusi parkir terhadap pendapatan asli daerah kota Surakarta

Every area in Indonesia was given right to maintain district autonomy,           by giving an authority toward Local Government to manage their own household transparently and responsive with the purpose in monetary expenditure and development of district. o ne of the most important Local Original Income includes District Tax and District Retribution. It is caused by in every year District Tax and District Retribution enable to give big enough contribution for district government, especially from Parking Tax sector and Parking Retribution. 

The purpose of this research is to know how is the realization of receiving Parking Tax and Tax Retribution against determined target, and how much the percentage of receiving Parking Tax and Tax Retribution against Local Original Income of Surakarta, as well as prospect of receiving Parking Tax and Tax Retribution next years. Besides that, this research has been done in order to be consideration and as input to Dipenda Surakarta to increase income of Parking Tax and Tax Retribution against Local Original Income of Surakarta.

Based o n result of this research, it can be described that percentage of receiving Parking Tax in 2004 to 2006 was effective enough, which reached at average 101,69%. Percentage of receiving Tax Retribution in 2004 to 2006 reached at average 96,85%. It shows that taking Parking Retribution in Surakarta is not effective yet because still less than 100%. Percentage ratio comparison of receiving Parking Tax and Tax Retribution against Local Original Income has increased every year about 2,14% in 2004, 2,39% in 2005, 2,75% in 2006. And also prospect of the growth Parking Tax and Tax Retribution in next every five years shows increasing tendency.

To increase the receiving of Parking Tax and Tax Retribution for next years, Dipenda of Surakarta should more active its performance officer parking team whose not have license, giving administrative punishment against deviation of Parking Taxpayer and Retribution Taxpayer, as well as giving appreciation for achieved officer.

Keyword:  Parking tax, Parking Retribution, realization, prospect