<![CDATA[Local taxes are a primary source of Regional Original Revenue (PAD) and play a crucial role in supporting fiscal autonomy of local governments. Among these taxes, parking tax has significant potential due to increasing urban mobility and motor vehicle growth. Nevertheless, its contribution to PAD remains low due to weak supervision, low taxpayer compliance, and limitations in infrastructure and collection systems. This study employs a qualitative descriptive literature review to examine management accounting as a foundation for parking tax control strategies. Literature sources include scholarly journals, books, and regulations related to management accounting, local taxes, and fiscal control. The analysis indicates that implementing management accounting through planning, monitoring, information analysis, and evaluation enhances the effectiveness of parking tax collection. Management accounting-based control strategies integrating policy, monitoring, technology, and evaluation improve taxpayer compliance, optimize target realization, and strengthen parking tax contribution to PAD. Consequently, parking tax serves not only as a revenue source but also as a strategic instrument for more transparent, efficient, and accountable local fiscal management. This study provides a conceptual framework for developing parking tax control strategies and offers opportunities for future empirical research to assess their effectiveness in practice.]]>
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