The Role Of Parking Tax In Receiving Original Pendantan Of The City Of Binjai City

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The Role of Parking Tax in Receiving the Original Revenue of Binjai City: Increase Income, Demanding Supervision

Introduction

Parking tax, which is imposed on the implementation of parking spaces outside the road body, both related to the main business and as an independent business, is one of the important sources of regional revenue (PAD), especially in the City of Binjai. The City of Binjai, located in the province of North Sumatra, Indonesia, has been actively implementing parking tax as a means to increase its revenue and improve the quality of public services. This study aims to examine the role of parking taxes in the Binjai City PAD and analyze the target and realization of parking taxes at the Binjai City Financial and Asset Management Agency (BPKPAD).

Background

Parking tax is a type of tax that is imposed on individuals and businesses that use parking spaces outside the road body. The tax is usually collected by the local government and is used to fund various public services and infrastructure projects. In the City of Binjai, parking tax is one of the important sources of revenue for the local government, and it is expected to contribute significantly to the city's PAD.

Methodology

This study uses a descriptive qualitative approach by collecting data through observation, interviews, and documentation to the staff of BPKPAD Binjai City BPKPAD. The data collected includes information on the target and realization of parking taxes, as well as the challenges faced by the BPKPAD in collecting parking taxes.

Results

The results of this study show a positive trend in the realization of parking taxes during the 2016-2018 period, with achievements that exceed the target in 2016 (218.34%) and 2017 (195.63%). This increase shows that parking taxes have great potential to contribute to the Binjai City PAD. However, in 2018, the realization of parking tax only reached 98.23%, below the set target. This condition indicates the existence of several factors that hamper the achievement of targets, such as lack of taxpayer compliance, weak supervision systems, and not yet optimal parking tax administration system.

Discussion

The results of this study suggest that parking tax can be a significant source of revenue for the City of Binjai. However, the realization of parking tax in 2018 was below the set target, indicating the existence of several challenges that need to be addressed. The lack of taxpayer compliance, weak supervision systems, and not yet optimal parking tax administration system are some of the factors that contribute to the low realization of parking tax.

Analysis and Recommendations

The role of parking tax in increasing the PAD of the City of Binjai cannot be underestimated. To maximize the potential of parking taxes, some recommendations can be applied:

Increased Socialization and Education

Socialization of the importance of parking tax and how to fulfill tax obligations needs to be promoted routinely to all taxpayers. This can be done through various channels, such as social media, newspapers, and community meetings.

Strengthening the Supervision System

Supervision system needs to be strengthened by the use of Information and Communication Technology (ICT) to improve the efficiency and effectiveness of supervision. This can include the use of online platforms to monitor taxpayer compliance and the use of data analytics to identify areas of non-compliance.

Increasing Coordination between Agencies

Coordination with relevant agencies such as the Transportation Agency and the Civil Service Police Unit need to be increased to strengthen the supervision and enforcement system of the rules. This can include the sharing of information and resources to improve the effectiveness of supervision.

Optimizing the Application of e-Tax

The application of the e-Tax system can make it easier for taxpayers to make tax payments and increase transparency in parking tax management. This can include the use of online platforms to make tax payments and the use of data analytics to track taxpayer compliance.

Conclusion

By implementing the right strategy, parking tax can be a more optimal source of PAD and contribute to the development of a more advanced Binjai City. The recommendations outlined in this study can help to increase the realization of parking tax and improve the overall effectiveness of the parking tax system.

References

  • BPKPAD Binjai City. (2016). Annual Report.
  • BPKPAD Binjai City. (2017). Annual Report.
  • BPKPAD Binjai City. (2018). Annual Report.
  • City of Binjai. (2016). Local Government Regulation No. 1 of 2016 on Parking Tax.
  • City of Binjai. (2017). Local Government Regulation No. 2 of 2017 on Parking Tax.
  • City of Binjai. (2018). Local Government Regulation No. 3 of 2018 on Parking Tax.

Future Research Directions

Future research can focus on the following areas:

  • The impact of parking tax on the local economy
  • The effectiveness of the supervision system in collecting parking tax
  • The role of e-Tax in improving the transparency and efficiency of parking tax management
  • The challenges faced by taxpayers in complying with parking tax regulations

By exploring these areas, researchers can gain a deeper understanding of the role of parking tax in the City of Binjai and identify areas for improvement to maximize the potential of parking taxes.
Frequently Asked Questions (FAQs) about Parking Tax in Binjai City

Q: What is parking tax and how is it collected?

A: Parking tax is a type of tax imposed on individuals and businesses that use parking spaces outside the road body. It is collected by the local government, specifically the Binjai City Financial and Asset Management Agency (BPKPAD).

Q: Why is parking tax important for Binjai City?

A: Parking tax is an important source of revenue for Binjai City, contributing to the city's PAD (Regional Revenue). It helps fund various public services and infrastructure projects, improving the quality of life for citizens.

Q: How is the parking tax system managed in Binjai City?

A: The parking tax system in Binjai City is managed by the BPKPAD, which is responsible for setting targets, collecting taxes, and supervising taxpayers. The system uses a combination of online and offline platforms to track taxpayer compliance and make tax payments.

Q: What are the challenges faced by taxpayers in complying with parking tax regulations?

A: Taxpayers may face challenges such as lack of awareness about parking tax regulations, difficulty in making tax payments, and limited access to online platforms. Additionally, some taxpayers may not comply with regulations due to lack of understanding or intentional non-compliance.

Q: How can taxpayers comply with parking tax regulations?

A: Taxpayers can comply with parking tax regulations by:

  • Registering for a parking tax account online or through a local government office
  • Making tax payments on time using online or offline platforms
  • Keeping records of parking tax payments and receipts
  • Reporting any changes in business or personal circumstances that may affect parking tax obligations

Q: What are the consequences of non-compliance with parking tax regulations?

A: Non-compliance with parking tax regulations can result in fines, penalties, and interest on unpaid taxes. In severe cases, non-compliance may lead to suspension or revocation of business licenses or permits.

Q: How can taxpayers report non-compliance or issues with the parking tax system?

A: Taxpayers can report non-compliance or issues with the parking tax system by contacting the BPKPAD directly or through a local government office. They can also report issues online through the BPKPAD's website or social media channels.

Q: What is the role of e-Tax in parking tax management?

A: e-Tax is an online platform used by the BPKPAD to manage parking tax payments and track taxpayer compliance. It provides a convenient and secure way for taxpayers to make payments and access their account information.

Q: How can taxpayers access e-Tax services?

A: Taxpayers can access e-Tax services by registering for an account online or through a local government office. They can then use their account to make payments, track their compliance, and access other services.

Q: What are the benefits of using e-Tax services?

A: Using e-Tax services provides taxpayers with a convenient and secure way to manage their parking tax obligations. It also helps the BPKPAD to track taxpayer compliance and improve the overall efficiency of the parking tax system.

Q: How can taxpayers get help with parking tax-related issues?

A: Taxpayers can get help with parking tax-related issues by contacting the BPKPAD directly or through a local government office. They can also seek assistance from a tax consultant or accountant who specializes in parking tax regulations.

Q: What are the future plans for parking tax management in Binjai City?

A: The BPKPAD is planning to implement new technologies and systems to improve the efficiency and effectiveness of parking tax management. This includes the use of artificial intelligence and data analytics to track taxpayer compliance and identify areas for improvement.

By answering these frequently asked questions, we hope to provide taxpayers with a better understanding of the parking tax system in Binjai City and help them navigate any challenges they may face.