La Ode Mustafa, La Ode Muhammad Elwan


The purpose of this study was to determine the management of parking levy taxes and efforts made by Kendari City government in optimizing the receipt of parking tax/retribution in Kendari City.

The research method used is a qualitative research method with a descriptive analysis approach, data collection using interview, observation and documentation techniques. The data analysis technique used by the author is a qualitative data analysis technique that is by searching and compiling systematically from the results of interviews, observation and documentation then selecting the data needed and making conclusions that are easy to understand.

Based on the results of the study, the management of parking fees that have been carried out so far has been quite good, can be seen from the percentage between the target and the realization of parking retribution from 2016-2018 experiencing fluctuations and in 2017 did not reach the target set, and the last 3 (three) years this contribution of parking fees to local original income is very small. This is because there are still many obstacles experienced by the Regional Tax and Retribution Management Agency in Kendari in managing parking fees. In the planning process has been going well can be seen in determining the target parking retribution per year which always refers to the results of the evaluation of the achievement of targets in the previous year and see the potential in the field. Organizing is still not effective, it can be seen from the standard of work of the parking fees officers still experiencing obstacles in the number of personnel. From the implementation efforts, it is still not effective in collecting parking taxes, such as the provision of parking permits, there are still some who do the installation without making prior permission and lack of awareness of the taxpayer about the importance of paying taxes which is the foundation for Kendari City Development. Only the supervision indicators carried out by superiors to subordinates are effective, such as monitoring carried out to evaluate the work is maximized, so as not to provide opportunities for individuals in the field to commit fraud. But supervision of the community is still not effective because there are still many illegal parking lots without having installation permits.


Keywords: Tax management, Parking Fees 


Tax management, Parking Fees

Full Text:



Amirullah. 2015. Pengantar Manajemen. Jakarta: Mitra Wacana Media

Arikunto, Suharsimi. 1988. Pengelolaan kelas dan siswa, Jakarta : CV. Rajawali

Bratakusumah, Deddy Supriyadi& Solihin, Dadang. 2001. Otonomi Penyelenggaraan Pemerintah Daerah, Jakarta: Gramedia Pustaka Utama

Darise, Nurlan. 2009. Pengelolaan Keuangan Daerah, Edisi 2. Jakarta, Indeks

Departemen Pendidikan dan Kebudayaan, 1999. Kamus besar Indonesia, Edisi II Jakarta : Balai Pustaka, 1999

Direktorat Jendral Pajak, Undang-Undang Nomor 28 Tahun 2007 Tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan.

Direktorat Perpajakan. Undang-Undang Nomor 34 Tahun 2000 Tentang Pajak Daerah dan Retribusi Daerah

Follet, Marry Parker. 2005. Manajemen. Jakarta: Indeks

Kartasasmita, Ginandjar. 1996. Pembangunan Untuk Rakyat Memadukan Pertumbuhan dan Pemerataan, Jakarta: PT. Pusaka Cidesindo

KBBI, Kamus Besar Bahasa Indonesia (KBBI) Online: diakses 25 Februari 2019

Kurniawan, Panca. 2006, Pajak Daerah dan Retribusi Daerah di Indonesia, Malang, Bayumedia Publishing.

Manulang, M. 1990. Dasar‐Dasar Manajemen, (Jakarta : Ghalia Indonesi

Martoyo, Susilo 1998. Pengetahuan Dasar Manajemen Dan Kepemimpinan, Yogyakarta : BPFE

Miles & Huberman. 2000. Analisis Data Kualitatif. Jakarta: UI Press.

Peraturan Menteri Dalam Negeri Nomor 21 Tahun 2011. Tentang Perubahan Kedua Atas Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006. Tentang Pedoman Pengelolaan Keuangan Daerah.

Peraturan Pemerintah Nomor 97 Tahun 2012, Tentang Retribusi Pengendalian Lalu Lintas dan Retribusi Perpanjangan Izin Tenaga Kerja Asing

Peraturan Pemerintah Republik Indonesia. Nomor 66 tahun 2001. Tentang. Retribusi daerah

Siahaan, Marihot. 2010, Pajak Daerah dan Retribusi Daerah, Jakarta, Raja Grafindo Persada.

Soemitro, Rochmat. 2011. Asaz dan Dasar Perpajakan. Bandung, Rafika Aditama

Sugiyono. 2013. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Syafri, Sofyan. Manajemen kontemporer, Jakarta : PT. Raja Grafindo Persada, 1996

Undang Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah

UU No.33 tahun 2004 tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah

Yani, Ahmad. 2008. Hubungan Keuangan Daerah antara Pemerintah Pusat dan Daerah di Indonesia, Jakarta: Rajawali Pers.



  • There are currently no refbacks.

Copyright (c) 2019 La Ode Mustafa

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.


JOURNAL PUBLICUHO  ISSN 2621-1351 (online) ISSN 2685-0729 (print)
                                     has been covered by the following indexes:

 Google Scholar PKP Index


Office: Laboratory Department of Public Administration Faculty of Social Science and Political Science Kampus Hijau Bumi Tridharma Andonouhu Telp: 0401-3190105 | Fax: 0401-3194108 Universitas Halu Oleo, Kendari, Southeast Sulawesi, Indonesia

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License

 ISSN 2621-1351 (online) ISSN 2685-0729 (print)