Increased supervision of taxpayers

Oct 13, 2025 by talynt.org 142 views

Analysis of Parking Tax Contributions to Increased Regional Original Revenue in Medan City in 2021 - 2023

Medan City, as one of the largest cities in Indonesia, continues to increase Regional Original Revenue (PAD) to support the development and welfare of the community. One potential source of PAD is parking tax. This study aims to analyze the contribution of parking taxes to the increase in PAD in the city of Medan in the period 2021-2023 as well as the strategies implemented by the Medan City Regional Revenue Agency (Bapenda) in increasing parking tax revenue.

Background

Medan City is a major economic hub in North Sumatra, Indonesia, with a population of over 2.5 million people. The city's economy is driven by various sectors, including trade, industry, and services. To support the development and welfare of the community, the city government has been increasing Regional Original Revenue (PAD) through various means, including parking tax. However, the contribution of parking tax to PAD in Medan City has been relatively small, and there is a need to analyze the factors contributing to this situation.

Research Methodology

The research method used in this study is qualitative with secondary and primary data collection. The data obtained are then analyzed using the data reduction method and drawing conclusions. The study used a combination of secondary data from the Medan City Regional Revenue Agency (Bapenda) and primary data collected through interviews with parking taxpayers and Bapenda officials.

Results

The results of this study showed that the contribution of parking taxes to the increase in PAD in Medan in the period 2021-2023 was still relatively small. Nevertheless, Medan City Bapenda has tried to increase parking tax revenue by implementing various strategies, including:

Increased supervision of taxpayers: Bapenda Medan City actively supervises parking taxpayers to ensure compliance in tax payments.
TAXATION SOCIALIZATION AND EDUCATION: Bapenda Medan City conducts tax socialization and education activities to parking taxpayers to increase understanding of tax regulations.
Utilization of Information Technology: Bapenda Medan City Utilizes Information Technology to facilitate the tax payment process and increase tax management transparency.

Despite the efforts made by Medan City Bapenda, the contribution of parking tax to PAD is still relatively low. This can be caused by several factors, such as:

The high number of informal taxpayers: Many parking managers are not registered as taxpayers, making it difficult to be taxed.
Lack of public awareness: Public awareness of the importance of paying taxes is still low, so there are still many who are reluctant to pay parking tax.
Parking Business Competition: Right competition in the parking business makes some parking managers do various ways to avoid tax obligations.

Discussion

The results of this study highlight the need for Bapenda Medan City to increase its efforts in increasing parking tax revenue. The study suggests that the high number of informal taxpayers, lack of public awareness, and parking business competition are major factors contributing to the low contribution of parking tax to PAD. To address these issues, Bapenda Medan City needs to implement more effective strategies, such as:

Increasing supervision and law enforcement: It is necessary to increase supervision of non-registered parking taxpayers and strict law enforcement of violators of tax regulations.
Increasing the socialization and education of taxation: Socialization and education about parking taxation needs to be done intensively and structured so that people increasingly understand the importance of paying taxes.
Increased transparency and accountability: Increased transparency and accountability in the management of parking taxes can build public trust and increase compliance in tax payments.

Conclusion

By implementing these recommendations, it is expected that the contribution of parking taxes to the increase in PAD in Medan can increase significantly and support the realization of community development and welfare. The study highlights the importance of effective taxation and revenue management in supporting the development and welfare of the community.

Recommendations

Based on the results of this study, there are several recommendations that can be applied to increase the contribution of parking tax to PAD in Medan City, namely:

Increasing supervision and law enforcement: It is necessary to increase supervision of non-registered parking taxpayers and strict law enforcement of violators of tax regulations.
Increasing the socialization and education of taxation: Socialization and education about parking taxation needs to be done intensively and structured so that people increasingly understand the importance of paying taxes.
Increased transparency and accountability: Increased transparency and accountability in the management of parking taxes can build public trust and increase compliance in tax payments.

Limitations

This study has several limitations, including:

Limited data availability: The study relied on secondary data from Bapenda Medan City, which may not be comprehensive or up-to-date.
Limited sample size: The study only collected data from a limited number of parking taxpayers and Bapenda officials.
Limited generalizability: The study's findings may not be generalizable to other cities or regions.

Future Research Directions

Future research should focus on:

Conducting a more comprehensive study: A more comprehensive study that includes a larger sample size and more diverse data sources is needed to confirm the findings of this study.
Analyzing the impact of taxation on economic growth: A study that analyzes the impact of taxation on economic growth in Medan City is needed to understand the relationship between taxation and economic development.
Developing effective taxation strategies: A study that develops effective taxation strategies for Medan City is needed to support the realization of community development and welfare.

References

[Medan City Regional Regulation Number 1 of 2020 concerning Regional Taxes] (https://jdih.medankota.go.id/Perurahan_darah/detail/40)
[Medan City Regional Revenue Agency Website] (https://bapenda.medankota.go.id/)
Q&A: Analysis of Parking Tax Contributions to Increased Regional Original Revenue in Medan City in 2021 - 2023

In our previous article, we analyzed the contribution of parking taxes to the increase in Regional Original Revenue (PAD) in Medan City in the period 2021-2023. We also discussed the strategies implemented by the Medan City Regional Revenue Agency (Bapenda) in increasing parking tax revenue. In this Q&A article, we will answer some of the most frequently asked questions related to the study.

Q: What is the main objective of the study?

A: The main objective of the study is to analyze the contribution of parking taxes to the increase in PAD in Medan City in the period 2021-2023 and to identify the strategies implemented by Bapenda in increasing parking tax revenue.

Q: What are the key findings of the study?

A: The key findings of the study are:

The contribution of parking taxes to the increase in PAD in Medan City in the period 2021-2023 is still relatively small.
Bapenda has tried to increase parking tax revenue by implementing various strategies, including increased supervision of taxpayers, taxation socialization and education, and utilization of information technology.
Despite the efforts made by Bapenda, the contribution of parking tax to PAD is still relatively low due to several factors, including the high number of informal taxpayers, lack of public awareness, and parking business competition.

Q: What are the recommendations of the study?

A: The recommendations of the study are:

Increasing supervision and law enforcement to ensure compliance in tax payments.
Increasing the socialization and education of taxation to increase understanding of tax regulations.
Increasing transparency and accountability in the management of parking taxes to build public trust and increase compliance in tax payments.

Q: What are the limitations of the study?

A: The limitations of the study are:

Limited data availability.
Limited sample size.
Limited generalizability.

Q: What are the future research directions?

A: The future research directions are:

Conducting a more comprehensive study that includes a larger sample size and more diverse data sources.
Analyzing the impact of taxation on economic growth in Medan City.
Developing effective taxation strategies for Medan City.

Q: What are the implications of the study for policymakers and practitioners?

A: The implications of the study for policymakers and practitioners are:

The need to increase supervision and law enforcement to ensure compliance in tax payments.
The need to increase the socialization and education of taxation to increase understanding of tax regulations.
The need to increase transparency and accountability in the management of parking taxes to build public trust and increase compliance in tax payments.

Q: What are the implications of the study for the community?

A: The implications of the study for the community are:

The need to increase awareness of the importance of paying taxes.
The need to increase understanding of tax regulations.
The need to increase trust in the government's ability to manage taxes effectively.

Q: What are the implications of the study for the economy?

A: The implications of the study for the economy are:

The need to increase revenue from parking taxes to support the development and welfare of the community.
The need to increase transparency and accountability in the management of parking taxes to build public trust and increase compliance in tax payments.
The need to develop effective taxation strategies to support economic growth in Medan City.

We hope that this Q&A article has provided a clear understanding of the study and its implications for policymakers, practitioners, and the community.