Jurnal Akuntansi, Manajemen dan Bisnis Digital
Vol 5 No 2 (2026): April

Analysis of Parking Tax and Parking Levy Revenue in Medan City

Nasution, Elsa (Unknown)
Rioni, Yunita Sari (Unknown)
Sari, Ayu Kurnia (Unknown)

Article Info

Publish Date
30 Apr 2026

Abstract

This study analyzes parking tax revenue and its contribution to increasing Local Own-Source Revenue (PAD) of Medan City during the 2014–2018 period. The research employs a descriptive quantitative and qualitative approach to identify the tax collection system, effectiveness, constraints, and optimization efforts. Data were obtained from documentation of the Regional Tax and Retribution Management Agency (BPPRD) and in-depth interviews with officials. The findings show that parking tax revenue achievement fluctuated. Major obstacles include low taxpayer awareness, limited human resources, and weak supervision systems.

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Journal Info
Jurnal Akuntansi, Manajemen dan Bisnis Digital
Website

Abbrev

jambd

Publisher

Universitas Dehasen Bengkulu

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences ...