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Nur Nadya Agusti
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Analisis Efektivitas Pajak Parkir dan Retribusi Parkir Terhadap Pendapatan Asli Daerah di Kabupaten Tanjung Jabung Barat Nur Nadya Agusti; Tiswiyanti, Wiwik; Ningsih, Sri
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.50025

Abstract

This study aims to analyze the effectiveness of parking tax and parking retribution on Local Own-Source Revenue (PAD) in Tanjung Jabung Barat Regency. The research uses a quantitative descriptive method with an effectiveness ratio approach, comparing realized revenue and targeted revenue during the 2020–2024 period. The data used are secondary data obtained from relevant local government agencies. The results show that parking tax is generally classified as highly effective, although it fluctuates over the years. Meanwhile, parking retribution shows more volatile performance, ranging from ineffective to highly effective. This indicates that parking tax management is more stable than parking retribution in contributing to PAD.
Co-Authors Sri Ningsih Wiwik Tiswiyanti