KONTRIBUSI PENDAPATAN PARKIR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA MAKASSAR

Abstract

This research aim sat finding out the contribution, the development and the effectiveness of parking tax on the local revenues of Makassar. This research used descriptive qualitative approach. The data used in this researchwas secondary data obtained from the Makassar Regional Revenue Agency Office. The results of this researchshowed that the contribution of parking revenue to the local revenue is classified as very low. This is caused by the collection of parking tax in Makassar is still minimal from the existing potential and the lack of awareness of the taxpayers who do not pay taxes on time.