Article Open Access

Parking Tax Management Evaluation in DKI Jakarta Province during 2022–2024

(1) * Erniati Rizki Islamiyah Mail (Universitas Indonesia, Depok, 16424, Indonesia)
(2) Milla Sepliana Setyowati Mail (Universitas Indonesia, Depok, 16424, Indonesia)
*Corresponding author

Abstract


DKI Jakarta, as a national economic center, has potential off-street parking markings. Still, in managing parking taxes with an online system, the output is less than optimal in achieving the objectives of implementing parking tax policies. This study aims to evaluate the implementation of parking tax management in DKI Jakarta in 2022-2024. The method used is descriptive analysis with a post-positivist paradigm based on secondary data. The results of the study show that the realization of parking tax revenues against the set target has a very effective ratio, but the role of parking taxes is very poor in contributing to regional taxes, which indicates that the implementation of parking tax collection with an online system is less efficient. The output achieved has an increasing potential loss seen in 2024 higher than in 2023. The implementation of the parking tax policy applied through an online system is recommended to be evaluated by the DKI Jakarta Provincial Revenue Agency regarding the examination of parking tax objects and tax collection from tax payers that are less than optimal.


Keywords


Policy Evaluation; Implementation; Parking Tax

   

DOI

https://doi.org/10.33122/ejeset.v6i1.649
      

Article metrics

Abstract views : 231 | PDF views : 120

   

Cite

   

Full Text

Download

References


Abuyamin, Oyok. (2018). Perpajakan: Dasar-Dasar Perpajakan: KUP, PPh, PPN & PPnBM, PBB, BM, Pajak Daerah dan Retribusi Daerah, PPSP, Pengadilan Pajak, Pengantar Perpajakan Internasional. Bandung: Mega Rancage Press.

Asmara, Satya Pranata. (2020). Analisis Kebijakan Peraturan Daerah Tentang Kenaikan Tarif Pajak Parkir di DKI Jakarta. PUBLIKA: Jurnal Ilmu Administrasi Publik, Vol. 6, No. 2, pp.245-255. DOI: 10.25299/jiap.2020.vol6(2).5999

Aziz, Azhari. 2015. Perpajakan di Indonesia. Rajawali Pers, Jakarta.

Creswell, John W. (2018). Research Design: Pendekatan Metode Kualitatif, Kuantitatif dan Campuran. Yogyakarta: Pustaka Pelajar.

Estiningsih, Wening & Nurranto, Heri. (2020). Analisis Efektivitas Pajak Parkir Dalam Meningkatkan Pendapatan Asli Daerah di Wilayah Jakarta Selatan. Soio e-kons, Vol. 12, No. 2, Agustus 2020, pp. 172-183, https://www.doi.org/10.30998/sosioekons.v12i02.6490

Havi, A. P., Gurendrawati, E., & Prihatni, R. (2023). Analisis efektivitas dan kontribusi pajak daerah sebagai sumber pendapatan asli daerah Provinsi DKI Jakarta. Jurnal Akuntansi, Perpajakan dan Auditing (JAPA), 5(2), 157–172. https://doi.org/10.21009/japa.0502.12

Laila, Lisapna., Irawan, A & Sagitarus, Elda. (2024). Pengaruh Penerimaan Pajak Kendaraan Bermotor dan Pajak Parkir Terhadap Pendapatan Asli Daerah (PAD) di DKI Jakarta Tahun 2018-2022. Edunomika, Vol. 08, No. 1, pp. 1-9. DOI: 10.29040/jie.v8i1.11689

Mahmudi. (2019). Manajemen Keuangan Daerah. Jakarta: Erlangga.

Mardiasmo. (2016). Perpajakan. Yogyakarta: Penerbit Andi.

Monika, E., & Meilani, N. L. (2023). Evaluasi implementasi Peraturan Daerah Nomor 03 Tahun 2018 tentang pajak parkir di Kota Pekanbaru. Jurnal Hukum, Politik dan Ilmu Sosial, 2(4), 245–256. https://doi.org/10.55606/jhpis.v2i4.2723

Ode, Irwan. (2023). Analisis Efektivitas Pemungutan Pajak Parkir Pemanfaatan Lahan Milik Pemerintah Kota Tangerang Selatan Tahun 2020 Sampai Dengan Juni 2023. Swantantra, Vol. XXII, No. 2, Juli 2023, pp. 149-160. https://jurnal.umj.ac.id/index.php/SWATANTRA/article/view/18561

Pangerapan, Herly & Wokas, Heince R. N. (2016). Analisa Potensi dan Efektivitas Sistem Pemungutan Pajak Parkir dan Pajak Air Tanah Sebagai Sumber Pendapatan Asli Daerah Kota Manado. Jurnal Emba, Vol. 4, No. 1, Maret 2016, pp. 737-741. DOI: 10.35794/emba.4.1.2016.11776

Puspitasari, R.A., Wilopo dan Prasetya, A. (2016). Peran Pemungutan Pajak Parkir Dalam Peningkatan Pendapatan Asli Daerah di Kota Malang (Studi Kasus Pada Dinas Pendapatan Daerah Kota Malang). Jurnal Perpajakan (JEJAK) Vol.8, No.1. https://media.neliti.com/media/publications/193733-ID-peran-pemungutan-pajak-parkir-dalam-peni.pdf

Putri, Irma N & Wahyudin, D. (2024). Evaluasi Pemungutan Pajak Parkir Dalam Meningkatkan Penerimaan Pajak Daerah Di Kota Bekasi (Studi Pada Badan Pendapatan Daerah Kota Bekasi Tahun Anggaran 2019-2023). Jurnal Reformasi Administrasi: Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani, Vol. 11, No. 2, September 2024, pp. 148-158. https://ojs.stiami.ac.id/index.php/reformasi/article/view/4183

Viqria, Adinda A. (2023). Analisis Pengaturan Pajak Parkir Pada Badan Pengelola Pajak Retribusi Daerah Kabupaten Lampung Utara. Dharmasisya: Jurnal Program Magister Hukum Fakultas Hukum Universitas Indonesia, Vol. 2, No. 3, September 2023, pp. 1069-1074. https://scholarhub.ui.ac.id/dharmasisya/vol2/iss3/1/

Wijaya, Suparna & Fatimah, Zahrona. (2020). Pajak Atas Parkir Berbayar Badan Layanan Umum. Bina Ekonomi, Vol. 24, No. 2, pp. 64-82. DOI: 10.26593/be.v24i2.5102.64-82

Wijaya, Irene O & Ngadiman. (2019). Analisis Kontribusi Pajak Daerah Jakarta Utara terhadap Penerimaan Pajak Daerah DKI Jakarta. Jurnal Multiparadigma Akuntansi, Volume I No. 2, pp. 300-307. https://journal.untar.ac.id/index.php/jpa/article/view/4703

Winarno, Budi. (2016). Kebijakan Publik: Teori dan Proses. Yogyakarta: Media Pressindo.

Wulandari, Evi Ratna & Salomo, Roy Valiant. (2021). The Evaluation of Policies and Success Factors of E-Government Parking Tax Implementation in Capital Region of Jakarta. Jurnal Manajemen Pelayanan Publik, Vol. IV No. 2, February 2021, pp. 155-176. DOI: 10.24198/jmpp.v4i2.30701

Zakia, S., Marundha, A., & Khasanah, U. (2024). Pengaruh penerimaan pajak hotel, pajak restoran, dan pajak parkir terhadap pendapatan asli daerah (PAD) DKI Jakarta periode 2020–2022: Studi empiris pada Bapenda Provinsi DKI Jakarta. Jurnal Economina, 3(2), 264–273. https://doi.org/10.55681/economina.v3i2.1198


Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Erniati Rizki Islamiyah, Milla Sepliana Setyowati

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0