IMPLEMENTASI PERATURAN DAERAH NO. 2 TAHUN 2011 TENTANG PAJAK PARKIR DI KOTA PEKANBARU

Abstract

Pekanbaru City is one of regencies / cities in Riau Province. To improve its ability in the field of financing for development, the city of Pekanbaru trying to increase local revenue (PAD) through local taxes. Types of local taxes under Law No.. 34 of 2000 are: tax, restaurant tax, entertainment tax, advertisement tax, street lighting tax, Tax Minerals C, and parking tax. Parking tax in the city of Pekanbaru is set in the Regional Regulation No. 02 Pekanbaru 2011 on Parking Tax. Tunjuan tax to provide additional parking to local revenues. In an effort to improve the reception area, in this case the Pekanbaru City Revenue Office as the competent authority regarding income precinct, trying to increase local revenues, among others, through local tax revenue. One potential type of tax in the city of Pekanbaru is the parking tax. The purpose of this study is to investigate and analyze the management of the parking tax increase revenue in the city of Pekanbaru. To determine the constraints that arise in the management of the parking tax increase revenue in the city of Pekanbaru. The final conclusion is that the policy objectives of Regulation No. 2 of 2011 on the parking tax is to raise revenue. The purpose of this policy can be achieved even though there has not been effective because parking taxpayers who do not pay taxes on time. Objectives is to create a tax-abiding society. But in practice has not been successful because the taxpayer still parking lot that do not run this rule as to which provisions. In addition, there are parking taxpayers who are not honest in parking management. Policy outcome is to increase revenue, but it does not work because until now the policy of the law No. 2 In 2011, when implementation is not optimal implementation started in 2012. Success of the policy which has not been achieved as expected in Regulation No.. 2 of 2011