Analisis Pengawasan Retribusi Pelayanan Parkir Tepi Jalan Umum Dalam Rangka Meningkatkan Penerimaan Pajak Parkir Di Kelapa Gading
DOI:
https://doi.org/10.31334/jiap.v4i6.4411Abstract
The receipt of the parking levy in 2022-2023 cannot meet the target that has been set. The highest achievement is only 58.69%. Research this aims to determine the results of the analysis of the supervision of public roadside parking levy services in order to increase parking tax revenue in kelapa gading in 2022/2023. This study is a descriptive qualitative research. Data collection techniques are interviews, observation and documentation. Interviews were conducted with the head of billing Unit, Head of Service Unit UPPPD Kelapa Gading District, Academic lecturers and taxpayers. The results showed that there are barriers that occur is limited tax officials and taxpayers who still do not understand the use of technology and its efforts, namely conducting socialization activities and improving services, using other social media.References
BUKU
Creswell, J. W. (2009). Research Design : Qualitative, Quantitative, and Mixed Methods Approaches. 3rd Ed. California : Sage Publications.
Halim, A., & Dara, A. (2021). Perpajakan. Tangerang Selatan: Universitas Terbuka.
Malawat, S. H. (2022). Pengantar Administrasi Publik. Banjarmasin: Universitas Islam Kalimantan Muhammad Arsyad Al-Banjary Banjarmasin.
Mirnasari, T. (2023). Buku Ajar Perpajakan. Purbalingga: Eureka Media Aksara.
Panjaitan, D. T. M. R., & Pardede, P. D. K. (2021). Administrasi Publik. Purbalingga: Eureka Media Aksara.
Pasolong, H. (2014). Teori Administrasi Publik. Bandung: Alfabeta.
Pohan, C. A. (2017). Pembahasan Komperhensif Perpajakan Indonesia Teori dan Kasus. Jakarta: Mitra Wacana Media.
Resmi, S. (2017). Perpajakan : Teori dan Kasus. Jakarta: Salemba Empat. Siagian, S. P. (2016). Filsafat Administrasi. Ed. 9. Jakarta: Bumi Aksara.
ARTIKEL
Anggara, H. D., Kismartini, K., & Dwimawanti, I. H. (2022). Analisis kualitas pelayanan parkir tepi jalan umum di Kota Pekalongan. PERSPEKTIF, 11(2), 625-631.
Bafadal, N. K. (2015). Telaah Kritis Pemungutan Retribusi Parkir Umum di Kota Malang. Jurnal Ilmiah Mahasiswa FEB, 4(2).
Hawati, T. M., Oktaviani, R., & Falatehan, A. F. (2017). Strategi Optimalisasi Penerimaan Retribusi Pelayanan Parkir Tepi Jalan Umum Kota Tangerang Selatan. Jurnal Penelitian Transportasi Darat, 19(1), 49-70.
Herliana, A. (2014). Analisa dan Perancangan Sistem Informasi Administrasi Data Pribadi dan Nilai Mahasiswa di Perguruan Tinggi : Studi Kasus Universita Kebangsaan Bandung. Jurnal Informatika., 1(2), 82-92.
Kapioru, H. E. (2014). Implementasi Peraturan Daerah Kota Kupang Nomor 15 Tahun 2011 tentang Retribusi Pelayanan Parkir di Tepi Jalan Umum. Nominal Barometer Riset Akuntansi dan Manajemen, 3(1), 101-119.
Putra, I. R. (2018). Implementasi Kebijakan Retribusi Pelayanan Parkir Tepi Jalan Umum Di Bangkinang Kota. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik, 5(1), 1-13.
Rahmah, S., & Manar, D. G. (2016). Evaluasi Terhadap Pengelolaan Parkir Tepi Jalan Umum Di kawasan Simpang Lima Kota Semarang. Journal of Politic and Government Studies, 5(4), 231-240.
Rambe, I. F., Ginting, B., Nasution, M., & Sikumbang, J. (2018). Analisis Pelaksanaan Pemungutan Retribusi Tempat Khusus Parkir. USU Law Journal, 6(2), 44 - 57.
Saputra, P. P., & Safitri, R. (2020). Implementasi kebijakan retribusi parkir di tepi jalan umum kota pangkalpinang. JSHP: Jurnal Sosial Humaniora Dan Pendidikan, 4(2), 113-119.
Triratnawati, T., Sari, S. N., & Paramita, M. H. (2022). Tinjauan pemungutan retribusi parkir di tepi jalan umum kota Makassar. Income Journal., 1(2), 59-62.
Wulandari, S. (2015). Pengelolaan Parkir Tepi Jalan Oleh UPTD Pengelola Parkir. eJournal Administrasi Negara, 3(1), 35-46.
PENULISAN ILMIAH
Harahap, I. (2021). Impelemtasi Kebijkan Retribusi Parkir Tepi Jalan Umum Kota Pekanbaru.
Skripsi. Universitas Islam Negeri Sultan Syarif Kasim.
Nyampai, I. R. A. (2021). Optimalisasi Pemungutan Retribusi Pelayanan Parkir Di Tepi Jalan Umum Kota Palangka Raya, Provinsi Kalimantan Tengah. Disertasi. IPDN Jatinangor.
Prasetyo, P. H. (2008). Analisis Penerimaan Retribusi Parkir Terhadap Pendapatan Asli Daerah : Studi Kasus pada Pemerintah Kota Yogyakarta 2003 – 2006. Skripsi. Universitas Sanata Dharma.
Putra, D. M. (2021). Optimalisasi Sistem Pemungutan Retribusi Pelayanan Parkir Di Tepi Jalan Umum Di Kota Batam. Disertasi. IPDN Jatinangor.
Sihombing, O. E. C. (2018). Pengawasan Pemungutan Pajak Parkir untuk Meningkatkan Penerimaan Daerah di Kota Medan. Skripsi. Universitas Sumatera Utara.
Sulistiyaningsih, H. (2008). Analisis Retribusi Parkir di Tepi Jalan Umum Sebelum dan Sesudah Perda No. 19 Tahun 2002 Kota Daerah Istimewa Yogyakarta. Skripsi. Universitas Negri Islam Syarif Hidayatullah Jakarta.
Yuniza, E. (2016). Faktor-Faktor yang Mempengaruhi Penerimaan Retribusi Pelayanan Parkir Tepi Jalan Umum di Kota Bandar Lampung. Disertasi. Tesis. Universitas Lampung.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.