ANALYSIS OF THE POTENTIAL AND EFFECTIVENESS OF PARKING TAX REVENUE IN INCREASING REGIONAL ORIGINAL INCOME (PAD) IN MANADO CITY

ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK PARKIR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA MANADO

Authors

  • Syalomitha Sefira Lotulung
  • Harijanto Sabijono
  • Wulan D. Kindangen

DOI:

https://doi.org/10.35794/ja.v14i02.63749

Abstract

This study aims to determine the potential and effectiveness of parking tax revenue in increasing local revenue (PAD) in the city of Manado. The method used in this study is descriptive qualitative. Methods of collection through observation, interviews and documentation. The results showed that the city of Manado has great potential in increasing PAD through parking tax, but the effectiveness of the reception is still not optimal. Factors such as taxpayer awareness and supervision from related parties are the main obstacles in the realization of parking tax revenue. Therefore, stricter policies and more effective collection systems are needed to maximize parking tax revenue and increase its contribution to PAD.

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Published

2025-09-14

Issue

Vol. 14 No. 02 (2025): Accountability

Section

Articles

License

Copyright (c) 2025 Syalomitha Sefira Lotulung, Harijanto Sabijono, Wulan D. Kindangen

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