ANALISIS PENGATURAN PAJAK PARKIR PADA BADAN PENGELOLA PAJAK RETRIBUSI DAERAH KABUPATEN LAMPUNG UTARA
Abstract
Parking tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charge. The purpose of this study is to analyze the adequacy of the Parking Tax Reception System At the Office of Lampung Utara Regional Tax and Retribution Agency. The method used is descriptive analysis. Data were obtained through field studies. The results of this research is that the System of Parking Tax Admission in Lampung Utara City has been adequate and in accordance with the applicable regulations, namely the Minister of Home Affairs Regulation number 59 at 2007 includes the related functions and documents used as well as the division of tasks and responsibilities. In accordance with the concept of internal control where the collector is divided into several parties that are related and the quality of employees have competence in the field. Therefore, there should be socialization and technical guidance for employees, especially in the field of accounting for better implementation.
Keywords: Parking Tax Reception, retribution, North Lampung
Bahasa Abstract
Pajak parkir merupakan pajak daerah yang diberlakukan berdasarkan undang-undang nomor 28 tahun 2009 tentang pajak daerah dan retribusi. Tujuan dari penelitian ini adalah menganalisis kecukupan Sistem Penerimaan Pajak Parkir Pada Dinas Pajak dan Retribusi Daerah Lampung Utara. Metode yang digunakan adalah analisis deskriptif. Data diperoleh melalui studi lapangan. Hasil dari penelitian ini adalah Sistem Penerimaan Pajak Parkir di Kota Lampung Utara sudah memadai dan sesuai dengan ketentuan yang berlaku yaitu Peraturan Menteri Dalam Negeri nomor 59 tahun 2007 meliputi terkait fungsi dan dokumen yang digunakan serta pembagiannya. tugas dan tanggung jawab. Sesuai dengan konsep pengendalian internal dimana pengumpul dibagi menjadi beberapa pihak yang terkait dan kualitas pegawai memiliki kompetensi di bidangnya. Oleh karena itu, perlu adanya sosialisasi dan bimbingan teknis bagi karyawan khususnya di bidang akuntansi agar pelaksanaannya lebih baik.
Kata Kunci: Penerimaan Pajak Parkir, retribusi, Lampung Utara
References
Buku
Devas, Nick. Fiscal Autonomy and Efficiency, Local Government and Public Service Reform Initiative, Budapest: 2002.
Artikel
Sulastyawati, Dwi. “Hukum Pajak dan Implementasinya Bagi Kesejahteraan Rakyat. Salam: Jurnal Sosial dan Budaya Syar’i. Vol. 1 No. 1 (2014). Hlm. 119-128.
Peraturan perundang-undangan
Peraturan Daerah Tentang Retribusi Daerah Bab 1 Ketentuan Umum Pasal 1 Tahun 2010 Kabupaten Batu Bara.
Internet
http://www.djpk.kemenkeu.go.id/wp-content/uploads/2018/08/pajak_daerah-1.pdf
Recommended Citation
Viqria, Adinda Akhsanal
(2023)
"ANALISIS PENGATURAN PAJAK PARKIR PADA BADAN PENGELOLA PAJAK RETRIBUSI DAERAH KABUPATEN LAMPUNG UTARA,"
"Dharmasisya” Jurnal Program Magister Hukum FHUI: Vol. 2, Article 1.
Available at:
https://scholarhub.ui.ac.id/dharmasisya/vol2/iss3/1
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