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: | Creators NIM Email ORCID Chairani, Eka Puspita NIM01220130005 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Chrisdianto, Chrisdianto UNSPECIFIED UNSPECIFIED Thesis advisor Patricia, Luky UNSPECIFIED UNSPECIFIED |
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 |