Analisis Pemungutan Pajak Parkir dalam Peningkatan Pendapatan Asli Daerah Kota Medan

Abstract

This study examines parking tax collection in supporting local own-source revenue in Medan City. A qualitative approach was applied using interviews, observation, documentation, and thematic coding assisted by NVivo. Informants included representatives of the regional revenue agency and parking operators. Secondary data on parking tax targets and realization for 2021–2025 were used to contextualize the findings. The realization-to-target ratios were 48.41%, 69.41%, 69.72%, 37.23%, and 63.37%, respectively. The findings identify three interconnected themes: the role of parking tax in local revenue, barriers to collection, and government efforts to improve collection. Key obstacles include limited taxpayer compliance, discrepancies in turnover reporting, unregistered parking activities, and constrained supervision. Socialization, administrative improvement, monitoring, and digital recording are relevant measures, but their implementation remains uneven. Stronger coordination and verifiable transaction reporting are needed to improve collection performance.