Umamah, Qarri Firdausyzal and Fitriana Rakhma Dhanias, SE., MSA., Ak (2024) Analisis Prosedur Pemungutan Pajak Parkir Terhadap Penerimaan Pajak Daerah Di Kabupaten Jombang. Diploma thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilaksanakan untuk mengetahui pelaksanaan prosedur pemungutan pajak parkir terhadap penerimaan pajak daerah pada Badan Penapatan Daerah Kabupaten Jombang yang berlokasi pada Jl. KH. Wahid Hasyim No. 137, Kepanjen, Kec. Jombang, Kabupaten Jombang, Jawa Timur 61419. Penelitian ini menggunakan metode kualitatif dengan pendekatan analisis deskriptif. Untuk membantu penelitian ini digunakan sumber data yang diperoleh melalui wawancara dan dokumentasi. Dasar penilaian yang menjadi tolak ukur dalam penelitian ini adalah prosedur pemungutan pajak parkir terhadap penerimaan pajak daerah. Pelaksanaan prosedur pemungutan pajak parkir terhadap penerimaan pajak daerah kabupaten jombang telah cukup memadai, tetapi hendaknya dioptimalkan pada tahap pendataan untuk menggali potensi pajak parkir dan pelaksanaan pemungutannya telah sesuai dengan peraturan yang berlaku. Kontribusi penerimaan pajak parkir terhadap pajak daerah Kabupaten Jombang sudah berjalan cukup baik terlihat dari hasil penelitian yang menunjukkan penerimaan pajak parkir tahun 2019-2023 selalu mencapai target, namun kontribusi pajak parkir termasuk dalam kategori sedikit karena masih dibawah 5% dari penerimaan pajak daerah.
English Abstract
This research was carried out to determine the implementation of parking tax collection procedures on regional tax revenues at the Jombang Regency Regional Revenue Agency which is located on Jl. KH. Wahid Hasyim No. 137, Kepanjen, kec. Jombang, Jombang Regency, East Java 61419. This Research uses a qualitative method with a descriptive analysis approach. To assist this research, data sources obtained through interviews and documentation were used. The basis for the assessment which is used as a benchmark in this research is the procedures for collecting parkir tax on regional tax revenues. The implementation of parking tax collection procedures for regional tax revenue in Jombang Regency is quite adequate, but it should be optimized at the data collection stage to explore the potential for parking tax and the implementation of the collection is in accordance with applicable regulations. The contribution of parking tax revenue to regional taxes in Jombang Regency has been going quite well, as can be seen from the research results which show that parking tax revenue in 2019-2023 always reaches the target, however the contribution of parking tax is in the small category because it iss still below 5% of regional tax revenue.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 052417 |
| Uncontrolled Keywords: | Analisis, Pajak Parkir, Prosedur Pemungutan, Penerimaan Pajak Parkir-Analysis, Parking Tax, Collection Procedure, Parking Tax Revenue |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng Moelyono |
| Date Deposited: | 09 Aug 2024 06:35 |
| Last Modified: | 09 Aug 2024 06:35 |
| URI: | http://repository.ub.ac.id/id/eprint/223670 |
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Text (DALAM MASA EMBARGO)
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