Mekanisme self assesment system pajak parkir dan kontribusinya bagi pendapatan asli daerah kota Surakarta tahun anggaran 2004-2008

Oleh :
Syafaatin Rahmawati - F3406113 - Fak. Ekonomi dan Bisnis

ABSTRACT Parking tax is new one of regional tax and have potential to improve Surakarta’s income. With calculation, observation, and reportation by taxpayer, this research aimed to understand the effectiveness of self assessment system implementation to parking tax so that could be known this contribution to original earnings of area. The methodology of this research that used are by observation, literature, documentation, and interview with tax payer also fiscus. During the period studied, it was found that effectively parking tax among 2004-2008 cause of the revenue in every year exceed from target, this case can be to maximize if the implementation of regulation was done by tax payer and fiscus. Keyword : self assessment system, parking tax