EFEKTIVITAS RETRIBUSI PARKIR BERDASARKAN PERATURAN DAERAH NOMOR 1 TAHUN 2024 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP KINERJA PENDAPATAN ASLI DAERAH KOTA TASIKMALAYA

Abstract

ABSTRACT

This Thesis is entitled Analysis of The Effectiveness of Parking Service Tax Based on Regional Regulation Number 1 of 2024 Concerning Regional Taxes And Regional Levies on Increasing Regional Original Revenue in The City Of Tasikmalaya, Aa Syaepul Milah, NIM. 82339230001. The aim of this research is To determine the effectiveness of collecting the Parking Levy as stipulated in Tasikmalaya City Regional Regulation Number 1 of 2024 on Regional Taxes and Regional Levies, and its implications for increasing Local Own-Source Revenue (PAD). Levies are one of the sources of local revenue, and their collection must comply with prevailing laws and regulations. However, in practice the targets and objectives have not been achieved because the regulation and its implementation have not yet been effective, and there are conflicts between the regulatory framework and on-the-ground realities. This research employs a juridical-empirical method, namely legal research that relies on primary data obtained directly through library research and field studies. It examines the application or implementation of normative legal provisions in concrete legal events occurring within society. The study is descriptive-analytical, grounded in the quality of the data that have been presented and systematically analyzed, with the aim of describing and analyzing the phenomena or events that occur. The findings include, among other things, that the regulation of parking-levy collection is not solely intended to increase Local Own-Source Revenue, but also to improve the quality of an ideal and representative parking environment as a supporting factor for the activities of Tasikmalaya residents. Nevertheless, in its implementation there is a gap between actual practice and the applicable regulations, as many aspects of implementation are not aligned with the established provisions. The proliferation of illegal parking attendants has led to many areas being used as parking locations without being recorded as regional levies. One reason for unmet targets is the arrears of parking attendants who fail to pay as agreed. Limitations in collection facilities, coupled with a low level of awareness among levy administrators, make it difficult to increase levy revenues. Keywords: Effectiveness, Regional Regulations, Local Original Income