DIGITAL LIBRARY
| JUDUL | : | EFEKTIVITAS PENDAPATAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN | |
| PENGARANG | : | MUHAMMAD RIFKI AULIA | |
| PENERBIT | : | UNIVERSITAS LAMBUNG MANGKURAT | |
| TANGGAL | : | 2026-08-27 |
This study analyzes the contribution and effectiveness of parking tax revenue in Banjarmasin City during 2024-2025, identifies the constraints affecting its collection, and describes the local government’s improvement efforts. A quantitative descriptive method was used with secondary data from the Banjarmasin City Financial, Revenue, and Asset Management Agency, supported by observation, interviews, and document review. Effectiveness was measured by comparing actual revenue with the target, while contribution was measured by comparing parking tax revenue with total Local Own-Source Revenue. The contribution decreased from 0.97% in 2024 to 0.67% in 2025. Effectiveness increased from 37.41%, categorized as ineffective, to 80.99%, categorized as fairly effective. The main constraints were low taxpayer compliance, limited supervision, potential revenue leakage, and targets that were not fully adjusted to actual conditions. Improvement efforts included stronger supervision, parking-system digitalization, tax-object data updates, taxpayer education, and periodic target evaluation.
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