MEKANISME SISTEM PERHITUNGAN, PENYETORAN, DAN PELAPORAN PAJAK PARKIR PADA PT KLY

Abstract

This research is entitled “Mechanism of Calcution Deposit and Reporting of Parking  Tax at PT KLY Madiun City”.The Purpose of this research is  to determine whether the mechanism for calculating, reporting and playing parking taxes for PT KLY Madiun City complies with applicable regional regulation pr not. This research was conducted using primary and secondary data PT KLY Madiun City. This Research is a qualitative with a case studt approach with primary data obtained from interviews and secondary data obtained from parking tax calcution reports and Regional Tax Payment Slips. The results of this study indicate that the parking tax calculation is not in accordance with the Regional Government Agency and in payment it is underpaind and will be subject to administrative in the from of interest or fines.

Keywords: Local Tax, Parking Tax, Local Regulation