ARTÍCULO
TITULO

The Strenghtening Strategy of Tax Parking in Semarang Regency

Rizki Novela Hanydar    
Yozi Aulia Rahman    

Resumen

The purpose of this research is to know and analyze the acceptance of parking tax, obstacles faced, and exact strategy which is used to strengthening of parking tax revenue of Semarang Regency. Parking tax revenue in Semarang Regency has enormous potential. Increase in every year does not necessarily make the parking tax revenue to contribute greatly to the tax revenue area of Semarang regency. Parking tax revenues even in 2013 are only 7% of local taxes. The effectiveness also has a trend that tends to decline every year.The method used in this research is quantitative research method using four analysis that is growth analysis, contribution analysis, effectiveness analysis, and analysis of AHP (Analytic Hierarchy Process). Informants from this research consists of 8 keypersons consisting of elements of government service and taxpayer parking. AHP is used to process the data and select the most important and appropriate aspects and alternatives to which not to strengthen the parking tax revenue of Semarang Regency. The result of research by using Analitycal Hierarchy Process (AHP) can be seen that the strategy of strengthening of parking tax revenue of Semarang Regency 2010-2016 consists of several criteria of program prioritized in the process of strengthening the first criteria of taxpayer participation (weight value 0.425), the two regulatory criteria Weighted value 0.242), third, socialization criteria and excellent tax service (weight value 0.198), and four criteria of implementation of the regulation (weight value 0.135). Alternative priority program is to increase the participation of taxpayers (weight value 0.288). Furthermore, the policy of setting the target of parking tax (weight value 0.164) and increase taxpayer compliance (weighted value 0.144).

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