ABSTRACT. Keywords : Effectiveness, Contribution, Parking Tax, Local Taxes, and Local Revenue. viii

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1 ABSTRACT Bandung is an attractive city for tourists to visit. The number of tourists that make the need for a lot of parking space also high. The development of tourism sector has an indication to increasing of the local tax revenue especially from parking sector. The purpose of this research are to know contribution and effectiveness collection rate of Parking Tax in Bandung city. This research is an descriptive analysis research. Analysis tool used quantitative analysis, which is the presentation of data in a form of numbers to find out how to calculate the potential Parking Tax so can be known the effectiveness of Parking Tax collection in Bandung city during The result of this research prove that the average of contribution Parking Tax to Local Tax were 0.38%, the average of contribution Parking Tax to Local Revenue were 0.29%, and the average of effectiveness Parking Tax during were %. The conclusion of this research shows the contribution Parking Tax on Local Tax and Local Revenue is a small and the effectiveness of Parking Tax collection is effective. Keywords : Effectiveness, Contribution, Parking Tax, Local Taxes, and Local Revenue. viii

2 ABSTRAK Kota Bandung merupakan kota yang menarik bagi wisatawan untuk dikunjungi. Jumlah wisatawan yang banyak membuat kebutuhan akan lahan parkir yang tinggi pula. Perkembangan sektor parawisata memiliki indikasi meningkatkan pendapatan Pajak Daerah terutama dari sektor parkir. Tujuan dari penelitian ini adalah untuk mengetahui kontribusi dan tingkat efektivitas pemungutan Pajak Parkir di Kota Bandung. Penelitian ini merupakan penelitian analisis deskriptif. Alat analisis yang digunakan adalah analisis kuantitatif yaitu penyajian datanya dalam bentuk angkaangka untuk mengetahui potensi Pajak Parkir sehingga dapat diketahui efektivitas pemungutan Pajak Parkir di Kota Bandung. Hasil penelitian ini membuktikan bahwa rata-rata kontribusi Pajak Parkir terhadap Pajak Daerah sebesar 0,38%, rata-rata kontribusi Pajak Parkir terhadap Pendapatan Asli Daerah sebesar 0,29%, dan ratarata efektivitas Pajak Parkir selama tahun sebesar 137,55%. Kesimpulan dari penelitian ini menunjukkan kontribusi Pajak Parkir pada Pajak Daerah dan PAD cukup kecil dan tingkat pemungutan Pajak Parkir diartikan efektif. Kata-kata kunci: Efektivitas, Kontribusi, Pajak Parkir, Pajak Daerah, dan Pendapatan Asli Daerah. ix

3 DAFTAR ISI Halaman HALAMAN JUDUL... LEMBAR PENGESAHAN... SURAT PERNYATAAN KEASLIAN SKRIPSI... i ii iii LEMBAR PERNYATAAN PERSETUJUAN PUBLIKASI KARYA ILMIAH UNTUK KEPENTINGAN AKADEMIS... KATA PENGANTAR... ABSTRACT... ABSTRAK... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR GRAFIK... DAFTAR LAMPIRAN... iv v viii ix x xv xvi xvii xviii BAB I PENDAHULUAN 1.1 Latar Belakang Identifikasi Masalah Tujuan Penelitian Manfaat Penelitian Sistematika Penelitian... 4 x

4 BAB II KAJIAN PUSTAKA DAN RERANGKA PEMIKIRAN 2.1 Kajian Pustaka Pajak Pengertian Pajak Fungsi Pajak Syarat Pemungutan Pajak Teori yang Mendukung Pemungutan Pajak Kedudukan Hukum Pajak Pengelompokan Pajak Asas Pemungutan Pajak Sistem Pemungutan Pajak Timbulnya Utang Pajak Berakhirnya Utang Pajak Hambatan Pemungutan Pajak Pajak Daerah Pengertian Pajak Daerah Asas Pemungutan Pajak Daerah Objek, Subjek, dan Wajib Pajak Daerah Objek Pajak Daerah Subjek Pajak dan Wajib Pajak Daerah Jenis Pajak Daerah xi

5 Tarif Pajak Daerah Dasar Pengenaan Pajak Daerah Sistem Pemungutan Pajak Daerah Pajak Parkir Pengertian Pajak Parkir Dasar Hukum Pajak Parkir Objek Pajak Parkir Bukan Objek Pajak Parkir Subjek dan Wajib Pajak Parkir Dasar Pengenaan, Tarif, dan Tata Cara Perhitungan Pajak Parkir Tata Cara Pembayaran Instrumen Pajak Parkir Sanksi Pajak Parkir Efektivitas Indikator Efektivitas Pendapatan Asli Daerah Pengertian Pendapatan Asli Daerah Sumber Pendapatan Asli Daerah Kerangka Pemikiran xii

6 BAB III METODE PENELITIAN 3.1 Objek Penelitian Sejarah Singkat Dinas Pendapatan Daerah Kota Bandung Visi dan Misi Dinas Pendapatan Daerah Kota Bandung Tugas Pokok Dinas Pendapatan Daerah Kota Bandung Tujuan dan Sasaran Dinas Pendapatan Daerah Kota Bandung Susunan Organisasi Dinas Pendapatan Daerah Kota Bandung Sumber dan Data yang Digunakan Teknik Pengumpulan Data Alat Analisis Data BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Kontribusi Pajak Parkir terhadap Pajak Daerah dan Pendapatan Asli Daerah (PAD) di Kota Bandung Tahun Efektivitas Pajak Parkir di Kota Bandung Tahun BAB V SIMPULAN DAN SARAN 5.1 Simpulan xiii

7 5.2 Saran Keterbatasan Penelitian DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURICULUM VITAE) xiv

8 DAFTAR TABEL Halaman Tabel I Jumlah Kendaraan dan Lalu Lintas Kendaraan Masuk Tol di Kota Bandung selama tahun Tabel II Indikator Efektivitas Tabel III Indikator Efektivitas Tabel IV Kontribusi Pajak Parkir terhadap Pajak Daerah dan Pendapatan Asli Daerah (PAD) di Kota Bandung tahun Tabel V Efektivitas Pajak Parkir di Kota Bandung pada tahun xv

9 DAFTAR GAMBAR Halaman Gambar 1 Kerangka Berpikir Penelitian Gambar 2 Struktur Organisasi Dinas Pendapatan Daerah Kota Bandung xvi

10 DAFTAR GRAFIK Halaman Grafik 1 Pajak Parkir, Pajak Daerah, dan Pendapatan Asli Daerah (PAD) di Kota Bandung selama tahun Grafik 2 Kontribusi Pajak Parkir terhadap Pajak Daerah dan Pendapatan Asli Daerah di Kota Bandung selama tahun Grafik 3 Persentase efektivitas Pajak Parkir di Kota Bandung tahun xvii

11 DAFTAR LAMPIRAN Lampiran A FORMULIR NPWPD DAN SPTPD Lampiran B PERHITUNGAN KONTRIBUSI PAJAK PARKIR TERHADAP PAJAK DAERAH DAN PENDAPATAN ASLI DAERAH (PAD) KOTA BANDUNG Lampiran C SURAT IZIN PENELITIAN xviii

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