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Economics Development Analysis Journal 6 (4) (2017)
Economics Development Analysis Journal
http://journal.unnes.ac.id/sju/index.php/edaj
The Strenghtening Strategy of Tax Parking in Semarang Regency
Rizki Novela Hanydar
1
, Yozi Aulia Rahman
2
Economics Development Department, Economics Faculty, Universitas Negeri Semarang
Article Info
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Article History:
Received July 2017
Accepted September 2017
Published November
2017
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Keywords:
Strategy, Reinforcement,
Parking Tax Revenue,
Analytic Hierarchy
Process, Semarang
Regency
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Abstract
________________________________________________________________
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).
© 2017 Universitas Negeri Semarang
Corresponding Author:
Building L2, 2
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Floor, Sekaran Campus,
Gunungpati, Semarang
E-mail: edaj@mail.unnes.ac.id