ANALISIS PAJAK PARKIR RUMAH SAKIT SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PADANG”

ILFAJRI, JAMRUL (2014) ANALISIS PAJAK PARKIR RUMAH SAKIT SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PADANG”. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine how the potential of the actual tax payable from the hospital parking tax in the city of Padang and know how big contribution to the parking tax revenue (PAD) in the city of Padang. This research was conducted with a quantitative approach, namely by conducting direct observation and calculation of the potential revenues in each object parking parking tax, collect data and documents relating to the acceptance of parking tax in the city of Padang. This research was conducted with quantitative methods to analyze the data and documents that have been collected as well as a discussion of the problems found in research with employees who become sources in the interview to see how the parking tax collection performance in Padang, as well as to see how the field conditions which is actually. The results conclude that: 1. Based on field observations and a survey conducted by researchers at three (3) the object of study, it can be seen that the estimate of the actual parking tax potential of three (3) research object is greater than the taxes owed are paid by each object of research. Level of compliance of each object of research is still very low at under 50%. 2. From the data obtained from DPKA and processed by researchers from the years 2009 to 2013, the level of effectiveness of tax collection parking in the city of Padang is fairly effective from year to year, except in 2009. 3. The level of parking tax revenue contribution to revenue (PAD) Padang is still very small at less than 1% for each year. 4. Based on the level of tax compliance in order to pay lower taxes owed and the effectiveness of tax collection is very effective, the government alleged Padang has not made a re-examination or a recount of the parking tax due from each taxpayer

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