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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Manajemen Dan Bisnis Ekonomi
Rizky Nurul Huda
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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Analisis Peran Badan Pengelola Pajak dan Retribusi Daerah pada Penerimaan Pajak Parkir di Kota Medan Rizky Nurul Huda; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Regional Original Income (PAD) is one of the rights of local governments which is recognized as an addition to the value of net assets obtained from Regional Taxes. One part of the Regional Tax is the Parking Tax. Parking tax is a tax imposed on the provision of off-street parking services by individuals or entities, both those provided to complement the main business facilities or those used as a core business such as a motorized vehicle garage that collects fees. The purpose of this study was to find out how the role of BPPRD in managing parking tax revenues, and to find out the obstacles and efforts in collecting parking taxes in Medan City. The research method used in this research is descriptive qualitative, this method is used to describe, describe, and interpret, the circumstances or situations related to the application of parking tax receipts at the Regional Tax and Retribution Management Agency (BPPRD) office of Medan City. The results showed that the Medan City BPPRD was quite good in carrying out its role in managing parking tax revenues. This can be seen from the realization and revenue targets in 2016-2018 which experienced a good increase if calculated.
Analisis Kinerja Keuangan Pajak Daerah Berdasarkan Metode Value For Money Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan Tahun 2016-2020 Rizky Nurul Huda; Muhammad Arif; Kusmilawaty Kusmilawaty
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.710

Abstract

The background of this research is that tax collection is less than optimal by government agencies and the low revenue from parking fees is still low, even though parking fees are a potential tax sector if the government continues to maximize its collection. This is what causes a decrease in revenue because revenue targets are not realized properly. The aim of this research is to find out the condition of local tax financial performance as measured using the value for money method through economic ratios, efficiency ratios, and effectiveness ratios. The research was conducted at the Medan City Regional Tax and Retribution Management Agency. And using a qualitative descriptive approach, with data collection techniques, namely interviews and documentation, and the data analysis technique used is descriptive analysis. The results in this study indicate that the measurement of the Economic Ratio is in the Less Economical criteria by obtaining an average value of 72.62%, this shows that the Medan City BPPRD cannot carry out cost management in an economical way. The measurement of the Efficiency Ratio is in the Very Efficient criteria with an average of 9.16% obtained, these results show that the financial performance of the Medan City BPPRD is very efficient. The measurement of the Effectiveness Ratio is in the Very Effective criteria by obtaining an average value of 110.33%. This shows that the Medan City BPPRD has succeeded in managing its performance.
Co-Authors Kusmilawaty Kusmilawaty Muhammad Arif Nurlaila Nurlaila