Analisis Efektifitas Dan Kontribusi Penerimaan Pajak Parkir Terhadap Pendapatan Asli Daerah Di Kota Batam

Abstract

The aim of this research is to find answers to determine the effectiveness of parking taxes and their contribution to regional revenue. In the era of regional autonomy, local governments are required to continuously increase their regional income, such as by boosting local tax revenue through parking taxes. Revenue generated from parking taxes in the city of Batam makes a substantial contribution to regional income. However, in practice, it has not fully reached its true potential. Additionally, the formulation of tax targets is based solely on past years' experiences. This research was conducted from April to July 2018 and focused on the Tax and Revenue Office of Batam City. The sampling technique used was non-probability sampling, specifically purposive sampling, using financial reports from 2018 to 2022. The results of the hypothesis testing using multiple regression analysis indicate that, simultaneously, the effectiveness of parking taxes and the contribution of parking taxes significantly affect regional revenue. However, individually, the effectiveness of parking taxes has a significant relationship with regional revenue, while the contribution of parking taxes also has a significant impact on regional revenue in the Tax and Revenue Office of Batam City.