Evaluasi sistem pelaksanaan pemungutan pajak parkir di kabupaten Sukoharjo

Oleh :
Havidz Mabruri - F3404090 - Fak. Ekonomi dan Bisnis

ABSTRAK Problem would be answered in this research is about the parking tax collection in Sukoharjo. The problem is the weakness of the parking tax collection system in Sukoharjo. Objective of this research is to know the parking tax collection implementation in Sukoharjo, and also to know the constraint and the solution done by BPKD as fiscus to overcome it. The method that used in this research was done by comparing between the implementation of the tax collection that actually happened whit the regional law. Result of this research showed that there is a difference between parking tax collection system agreement by the regional law with the implementation of the tax collection that happened. The system agreement by the regional law is self assessment system, while the implementation system is official assessment system. Conclusion drawn from the evidences that the parking tax collection system in Sukoharjo hasn’t agreement with the regional law Sukoharjo Number 7 Year 2003 about Parking Tax. The weakness of the parking tax collection system is because restriction in parking tax collection. The restriction is no awareness from obligatory to pay the tax and the infirmed fiscus in tax collecting. The parking tax revenue in Sukoharjo is not according with the potential that they have. The calculation from the sample of tax obligatory, they are: Nirmala Suri Hospital, Dr. Oen Hospital, and RSIS. There tax potential is about Rp 1.590.000, Rp 3.960.000, and Rp 3.600.000 each. While the tax they pay to the fiscus is about Rp 39.000, Rp 110.000, and Rp 150.000. This because parking tax that they paid is based only from negotiation with the fiscus. The parking tax collection in Sukoharjo could be more effective with the effort by fiscus. There need a socialization about parking tax and the fiscus’s firmness in collecting the parking tax in Sukoharjo to increase revenue from parking tax.