ANALISIS MANAJEMEN PELAYANAN PAJAK PARKIR DI KOTA PALU PROVINSI SULAWESI TENGAH

Abstract

The objectives of this study are: (1) To identify and analyze parking tax service management in Palu City, Central Sulawesi Province. (2) To identify and analyze factors hindering parking tax service management in Palu City, Central Sulawesi Province. (3) To identify and analyze factors supporting parking tax service management in Palu City, Central Sulawesi Province. This study is a qualitative study with five informants. Data collection consisted of observation, interviews, and documentation. The results of the study conclude: (1) Parking tax service management in Palu, Central Sulawesi, has been implemented through planning, implementation, and supervision functions by the local government as part of an effort to increase Regional Original Revenue (PAD). In general, the management system is implemented based on applicable regulations and is supported by tax management officials. (3) Supporting factors for parking tax service management in Palu, Central Sulawesi, include clear regulations, commitment and professionalism of officials, utilization of information technology, growing regional economic potential, and taxpayer participation and awareness. Overall, these factors strengthen the parking tax management system, thereby increasing service effectiveness and contributing to Regional Original Revenue (PAD).

Keywords; Management, Services, Parking Tax.