Detail Karya Ilmiah

  • PROBLEMATIKA DAN STRATEGI OPTIMALISASI PENGELOLAAN PAJAK DAN RETRIBUSI PARKIR PADA KABUPATEN X
    Penulis : RAHMAD, SE
    Dosen Pembimbing I : Dr. Bambang Haryadi, S.E., M.Si., Ak., CA
    Dosen Pembimbing II :Dr. Prasetyono, SE., M.Si. Ak
    Abstraksi

    Tujuan penelitian ini adalah Mengungkap dan menganalisis problematika dan strategi pengelolaan pajak dan retribusi parkir pada Kabupaten X. Penelitian ini menggunakan metode Studi Pustaka Metode pengumpulan data primer dan sekunder, dan dianalisa dengan analisa SWOT serta membuat simpulan dan saran. Hasil penelitian ini menunjukkan bahwa problematika pajak dan retribusi parkir disebabkan karena Perijinan Parkir belum optimal, Survey Lokasi dan Potensi belum maksimal, Pemungutan Setoran masih Konvensional, Setoran Pajak dan retribusi parkir Kecil, Banyaknya Pungutan pajak dan retribusi parkir liar, Pembinaan pada pemilik parkir belum maksimal, Pembinaan pada juru parkir tidak Kontinu sedangkan Strategi optimalisasi pengelolaan pajak dan retribusi parkir yaitu: Sosialisasi, Penghargaan dan Sanksi (Reward and Punishment), Peningkatan sumber daya manusia, Religuitas melalui spiritualitas di tempat kerja, Integritas dan komitmen diri dalam bekerja, Komitmen tidak melakukan kecurangan (Fraud), Pengawasan dan pengendalian internal secara berkesinambungan.

    Abstraction

    The aim of this research is to uncover and analyze the problems and strategies of tax management and parking retribution in X Regency Government. This study used literature review. The data collection methods used in this research primary and secondary data collection, all of which were analyzed by SWOT analysis. Then, making conclusions and suggestions was also conducted. The results of this study indicate that parking tax and retribution problems are caused by the facts that, parking permits are inadequate, location and potential surveys are not maximal, the fact that deposit collection is still conventional, tax payments and parking retribution are small, many tax levies and parking retribution are illegal, guidance to parking owners is not maximal, and guidance on parking attendants is sustainable. The strategy for optimizing parking tax and retribution management are: Socialization, Reward and Punishment, Improvement of human resources, Religuity through spirituality in the workplace, Integrity and self commitment in work, Commitment not to commit Fraud, and Sustainable Supervision and internal control.

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