TATA CARA PELAKSANAAN PAJAK PARKIR DI BADAN PENDAPATAN DAERAH KOTA BOGOR PROCEDURES FOR IMPLEMENTING PARKING TAX IN BOGOR REGIONAL REVENUE AGENCY - Damayanti, Fitri; Taurusyanti, Dewi; Herlisnawati, Dessy (Universitas Pakuan, 2023)
ABSTRAK Penelitian menunjukkan bahwa Pemungutan Pajak Parkir berjalan dengan baik di Kota Bogor dan pemungutan pajak parkir dilakukan dengan mendatangi langsung Wajib Pajak (WP) yang memiliki objek pajak parkir di Kota Bogor kemudian Wajib Pajak akan mengisi Surat Ringkasan Data Produk Pajak Parkir (SPTPD) secara jelas, akurat dan lengkap. SPTPD selanjutnya akan ditandatangani oleh Wajib Pajak atau Kuasa. Proses pemungutannya dilakukan dengan sistem self assesment karena masih kurangnya kesadaran Wajib Pajak dalam mendaftarkan usahanya untuk membayar pajak parkir. Oleh karena itu, perlu adanya peningkatan kesadaran dan pemahaman di kalangan Wajib Pajak mengenai Peraturan dan Perundang-undangan, khususnya peraturan yang mengatur tentang pajak parkir, guna menjamin berfungsinya pemungutan pajak parkir oleh Badan Pendapatan Daerah Kota Bogor sesuai peraturan perundang-undangan. dan peraturan. Kata kunci : Pajak Parkir, Self Assessment, Pelaksanaan. ABSTRACT Research shows that Parking Tax Collection is running well in the City of Bogor and parking tax collection is carried out by directly visiting the Taxpayer who has a parking tax object in the City of Bogor then the Taxpayer will fill in the Parking Tax Product Data Summary Letter (SPTPD) in a clear, accurate and complete. The SPTPD will then be signed by the Taxpayer or Proxy. The collection process is carried out using a self-assessment system because there is still a lack of taxpayer awareness in registering their business to pay parking tax. Therefore, there is a need to increase awareness and understanding among Taxpayers regarding Regulations and Legislation, especially regulations governing parking tax, in order to ensure the functioning of parking tax collection by the Bogor City Regional Revenue Agency in accordance with statutory regulations. and regulations. Keywords: Parking Tax, Self Assessment, Implementation