OPTIMALISASI PENGELOLAAN PAJAK DAN RETRIBUSI PARKIR DI KABUPATEN SAMBAS

Abstract

This study aims to examine how regional management sourced from taxes and fees on parking sevices in conducted, as well as efforts to optimize the Regional Original Revenue (PAD) in the parking sector in Sambas Regency. The method use in this researche is a qualitative descriptive approach with a case study design, carried out through observations, interviews, and documentation at the Transportation Agency and the Regional Finance Agency of Sambas Regency. The study show that the of the parking sector in increasing PAD in Sambas Regency is quite significant, but it has not been managed optimally. The management of parking fees still faces challenges such as low public awareness of regulations, weak regional government supervision, and potential revenue leakages in the field. In response, the Transportation Agency has formed a sampling Team to enhance supervision and validation of potential regional revenues. Although parking taxes showed high effectiveness above 100% during 2020-2024, this does not yet reflect optimization because the target set remain conservative. Conversely, parking fees are considered ineffective as achievement is still below 50%. This study recommends that the regional government strengthen the supervision system, digitize parking management and review the determination of revenue targets to better align with actual potential.