Mekanisme Pemungutan Pajak Barang dan Jasa Tertentu atas Jasa Parkir di Kabupaten Kediri

Abstract

Local tax is a primary source of Locally-Generated Revenue (PAD) and plays a crucial role in financing regional development. One type of local tax collected based on the self-assessment principle is the Tax on Certain Goods and Services (PBJT) for parking services; under this system, taxpayers calculate, report, and pay the tax themselves without waiting for an assessment by tax officials. This field work report aims to examine the collection mechanism for the Tax on Certain Goods and Services regarding parking services in Kediri Regency. Data collection was conducted using both qualitative and quantitative methods including direct observation, interviews with relevant parties, literature review, and document analysis at the Kediri Regency Regional Revenue Agency (Bapenda). The study results indicate that the collection of PBJT on parking services involves six stages: registration, data recording, reporting, calculation, payment, and collection of arrears. The applicable rate is 10% of the total monthly gross parking revenue. All these stages are carried out online via the e-SPTPD platform, eliminating the need for taxpayers to visit the Bapenda office in person. This system is expected to enhance taxpayer compliance, thereby increasing local tax revenue for the regency.