ANALYSIS OF THE CONTRIBUTION OF SPECIFIC GOODS AND SERVING TAX (PBJT) ON PARKING SERVICES TO LOCAL REVENUE IN MADIUN CITY

Adinda Dwi Meiliasari

Abstract


This study examines the contribution of the Certain Goods and Services Tax (PBJT) on parking services to the Local Own-Source Revenue (PAD) of Madiun City from 2021 to 2024, as well as the factors influencing the optimization of its revenue. This study employs a descriptive qualitative approach using data obtained from the Regional Revenue Agency (BAPENDA) of Madiun City through documentation and structured interviews. The results show that the contribution of PBJT on parking services to PAD ranged from only 0.25% to 0.66%, which is categorized as "Very Low." Nevertheless, in nominal terms, its realization continued to increase and consistently exceeded the target from 2022 onward. The decline in contribution in 2024 was not caused by a decrease in collection activities, but rather by the policy reducing the maximum tax rate from 20% to 10% in accordance with Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD). Revenue optimization is also influenced by regulatory factors, macroeconomic conditions, the actual potential of the region, and efforts undertaken by BAPENDA through extensification, digitalization (SIMPADAMA), supervision of turnover reporting accuracy, and fiscal incentives.

Keywords: PBJT on parking services, Local Own-Source Revenue (PAD), tax contribution, revenue optimization, BAPENDA of Madiun City


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References


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