Analisis Kontribusi dan Efektivitas Pajak Parkir dan Retribusi Parkir pada Pendapatan Asli Daerah Kota Surabaya

Penelitian ini bertujuan untuk menganalisis kontribusi dan efektivitas pajak parkir serta retribusi parkir terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya periode 2020– 2024. Penelitian menggunakan metode deskriptif kualitatif melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa kontribusi pajak parkir dan retribusi parkir terhadap PAD Kota Surabaya masih berada pada kategori sangat kurang karena penerimaan sektor parkir relatif kecil dibandingkan sumber PAD lainnya. Efektivitas pajak parkir berada pada kategori efektif hingga sangat efektif karena realisasi mampu mencapai target yang ditetapkan. Sementara itu, efektivitas retribusi parkir tergolong kurang efektif karena realisasi belum mencapai target secara optimal. Rendahnya kontribusi dan efektivitas dipengaruhi oleh sistem self-assessment, parkir liar, potensi kebocoran penerimaan, dominasi pembayaran tunai, rendahnya kesadaran masyarakat dalam meminta karcis parkir, serta keterbatasan pengawasan. Upaya peningkatan dilakukan melalui digitalisasi e-parking dan perluasan pembayaran non-tunai.

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This study aims to analyze the contribution and effectiveness of parking tax and parking retribution toward the Local Own-Source Revenue (PAD) of Surabaya City during 2020–2024. The study employed a descriptive qualitative method through interviews and documentation. The results show that the contribution of parking tax and parking retribution to Surabaya City's PAD remains in the very low category because revenue from the parking sector is relatively small compared to other PAD sources. The effectiveness of parking tax is categorized as effective to highly effective because realized revenue was able to achieve the established targets. Meanwhile, parking retribution effectiveness remains less effective because its realized revenue has not optimally met the predetermined targets. The low contribution and effectiveness are influenced by the self-assessment system, illegal parking, potential revenue leakage, cash-dominated payment systems, low public awareness in requesting parking tickets, and limited supervision. Improvement efforts are being implemented through e-parking digitalization and expansion of non-cash payment methods.