Yuswar Effendy
Badan Diklat Provinsi Sumatera Utara

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Mencari Solusi Manajemen Dalam Pemenuhan Target Penerimaan Pajak Dan Retribusi Parkir Di Kota Medan Yuswar Effendy
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 14, No 01 (2014): General Management
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.593 KB) | DOI: 10.30596/jimb.v14i01.119

Abstract

The application of the concept of decentralization and regional autonomy in Indonesia especially in Medan City is still yet to show maximum results as expected, especially regarding for potential revenue.  One of these revenues to the local government that the potential is about parking.  Still found some flaws in the application of its management, including the fulfillment of tax revenue target and parking fees in the city of Medan. With the fulfillment of tax revenue target and parking fees, the city of Medan will be able to increase the independence of the region through increased income tax revenue region.  Tax effort is to increase the local tax measured by the ration between the acual source of revenue  to a source of potential revenue.  It takes qualified human resources and management oversight that maximum parking tax in Medan can contribute the maximum so as to meet the target of tax revenue and levies to support the budget.