ANALISISIS EFEKTIFITAS DAN POTENSI PEMUNGUTAN PAJAK PARKIR DI KOTA PADANG

The development of the automotive industry in Indonesia is progressing very rapidly and result in the increase of sales in the automotive industry, especially Padang West Sumatra. On the other side of the parking space available into the potential and opportunities for landowners to collect fees for parking and the government becomes the potential to increase revenues. Still new parking tax management is in Padang, it is likely there are gaps or weaknesses, such as the imbalance between the actual potential realization parking tax collection is done. In this paper the author uses primary data sources were performed in the Department of Finance and Asset Management (DPKA) Padang and four objects that Basko Grand Mall, Plaza Andalas (Rama Parking), Dr M. Djamil and Pos Indonesia Padang. While secondary data used include feedback report local tax years 2009-2013, local regulations Padang No. 8 of 2011 on the parking tax, regulatory Mayor of Padang No. 63 of 2012 concerning translation Main Duties and Functions of the Department of Finance and Asset Management. Results of research and analysis conducted, it can be concluded parking tax collection effectiveness rate has fluctuated from year to year, but is still in a very effective level (except 2009). While the results for the effectiveness research parking tax collection has fluctuated from year to year, but is still in a very effective level (except 2009) and Potential Padang city parking tax that can be collected in 2013 is Rp.1.025.856.200,whereas the parking tax realized in 2013 was Rp.266.722.600,-. Keywords : Effectiveness parking tax and potential parking ta