Intensifikasi penerimaan pajak parkir untuk meningkatkan pendapatan asli daerah kota Surabaya melalui audit manajemen

Chairani, Eka Puspita (2016) Intensifikasi penerimaan pajak parkir untuk meningkatkan pendapatan asli daerah kota Surabaya melalui audit manajemen. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Otonomi daerah dapat menimbulkan dampak menguntungkan jika daerah tersebut mempunyai sumber daya yang berlimpah. Surabaya merupakan kota yang sedang berkembang sehingga memerlukan biaya yang banyak untuk pengembangan kota. Salah satu potensi yang dapat dikembangkan adalah pajak parkir. Kontribusi pajak parkir masih sangat kurang, bahkan ada kebocoran pajak parkir yang disebabkan oleh lemahnya pengawasan dan pengelolaan pemungutan pajak. Audit manajemen fungsi sumber daya manusia dan pemasaran dilakukan untuk membantu dalam proses intensifikasi penerimaan pajak parkir. Audit manajemen juga dapat membantu perusahaan untuk mengetahui penyebab utama permasalahan dan melakukan pengembangan pada area yang masih membutuhkan perbaikan. Berdasarkan pendekatannya penelitian ini tergolong dalam penelitian kualitatif studi kasus yang dilakukan di Dinas Pendapatan dan Pengelolaan Keuangan Kota Surabaya, sedangkan berdasarkan manfaatnya penelitian ini merupakan penelitian terapan. Dari hasil penelitian diketahui bahwa masih ada beberapa aktivitas yang memiliki dampak negatif untuk intensifikasi penerimaan pajak parkir. Aktivitas pengawasan dan pengelolaan pajak parkir masih belum terlalu ketat sehingga membuat wajib pajak masih belum melakukan kewajiban perpajakannya secara rutin. Hal ini disebabkan tingkat pemahamannya masih minim. Aktivitas lainnya yang masih memerlukan perbaikan adalah promosi dan publikasi karena Dinas Pendapatan dan Pengelolaan Keuangan Kota Surabaya belum mempunyai program kerja terkait promosi dan publikasi / The impacts of regional autonomy can be profitable if the area has abundant resources. Surabaya is a growing city that requires a lot of costs for the development of the city. One of the potential tax that can be developed is the parking tax. Parking tax contribution is still lacking, there are even parking tax leakage caused by the weakness of supervision and management of tax collection. Management audit of human resource and marketing function is made to assist in the process of intensification of parking tax revenue. Management audit can also help companies to find out the main causes of the problems and develop the areas that still need improvement. This research is classified as qualitative case study research which is done in the Department of Revenue and Financial Management Surabaya, meanwhile this research is an applied research according to its benefits. The research results showed that there are some activities that have an negative impact to parking tax revenue intensification. Monitoring and management activity of the parking tax is still not too tight to make the taxpayer pay the taxation regularly. This is due to the level of understanding of parking tax still measly. Other activities that still need an improvement is promotion and publicity. This company do not have a program related to the promotion and publicity

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Chairani, Eka PuspitaNIM01220130005UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorChrisdianto, ChrisdiantoUNSPECIFIEDUNSPECIFIED
Thesis advisorPatricia, LukyUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: pajak daerah; pajak parkir; audit manajemen; pemasaran; sumber daya manusia; local tax; parking tax; management audit; marketing; human resources
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 06 Jun 2022 03:25
Last Modified: 06 Jun 2022 03:25
URI: http://repository.uph.edu/id/eprint/47626

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