INTENSIFIKASI PENERIMAAN PAJAK PARKIR UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA SURABAYA MELALUI AUDIT MANAJEMEN

Abstract

The impacts of regional autonomy can be profitable if the area has abundant resources. Surabaya is a growing city that requires a lot of costs for the development of the city. One of the potential tax that can be developed is the parking tax. Parking tax contribution is still lacking, there are even parking tax leakage caused by the weakness of supervision and management of tax collection. Management audit of human resource and marketing function is made to assist in the process of intensification of parking tax revenue. Management audit can also help companies to find out the main causes of the problems and develop the areas that still need improvement. This research is classified as qualitative case study research which is done in the Department of Revenue and Financial Management Surabaya, meanwhile this research is an applied research according to its benefits. The research results showed that there are some activities that have an negative impact to parking tax revenue intensification. Monitoring and management activity of the parking tax is still not too tight to make the taxpayer pay the taxation regularly. This is due to the level of understanding of parking tax still measly. Other activities that still need an improvement is promotion and publicity. This company do not have a program related to the promotion and publicity