EFEKTIVITAS PENGELOLAAN PAJAK PARKIR DAN RETRIBUSI PARKIR PADA FASILITAS PARK AND RIDE DI KOTA BEKASI

Al Fitri, Rafli (2026) EFEKTIVITAS PENGELOLAAN PAJAK PARKIR DAN RETRIBUSI PARKIR PADA FASILITAS PARK AND RIDE DI KOTA BEKASI. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The Bekasi City Government has enacted Regional Regulation No. 1 of 2024 concerning Regional Taxes and Levies, as the legal basis for optimizing regional revenue from the tax and levy sector, including parking taxes and levies, which are important instruments in managing transportation facilities such as Park and Ride facilities. The management of parking taxes and levies at Park and Ride facilities still faces several serious challenges. Park and Ride facilities not only function as supporting facilities for public transportation but also as a potential source of Regional Original Income (PAD) through the collection of parking taxes and levies. The objectives of this study are: 1) To analyze the management of parking taxes and levies at Park and Ride facilities in Bekasi City. 2) To analyze the effectiveness of parking taxes and levies at Park and Ride facilities in Bekasi City. The researcher used a constructivist paradigm and applied qualitative research methods. This study employed a case study design. Data collection techniques used observation, in-depth interviews, documentation, and triangulation. The researcher employed purposive sampling. The data analysis techniques used were data collection, data reduction, data presentation, and conclusions. Park and Ride facilities in Bekasi City play a strategic role in supporting efficient urban mobility while strengthening regional fiscal capacity through the management of parking taxes and levies. Therefore, park and ride facilities not only serve as a means of supporting public transportation but also have significant potential as a sustainable source of Regional Original Income (PAD), provided they are supported by more thorough planning, consistent supervision, and the widespread implementation of a comprehensive digital-based parking management system in Bekasi City. Keywords: Effectiveness, Management, Taxes, Levies, Park and Ride

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