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ANALISIS POTENSI DAN EFEKTIVITAS PEMUNGUTAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH DI BADAN PENGELOLAAN KEUANGAN DAERAH (BPKD) KABUPATEN BANDUNG BARAT

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ABSTRACT POTENTIAL ANALYSIS AND VOLTAGE EFFECTIVENESS PARKING TAX ON ORIGINAL INCOME REGIONSI MANAGEMENT AGENCY REGIONAL FINANCE (BPKD) WEST BANDUNG DISTRICT by: Roni Pebrianto Nim: 1532086 Parking tax as a potential revenue source and if the collection were done effectively then its full potential can be earned as a whole and giving contribution for regional revenue.This study has a purpose to examine the potential volume and effectiveness of parking tax on the original revenue of Kabupaten Bandung Barat The analysis method used in this study was carried out by using descriptive method and utilizing secondary data, namely the target and realization of parking tax revenue data in year 2015 – 2018. The results of this study indicate that the potency of parking tax revenue in Kabupaten Bandung Barat in year 2015 is effective, valued at 134,77%; year 2016 yields very effective on 137,54%; year 2017 yields very effective on 107,36%; and lastly year 2018 yields effective on 106,21%; but looking at the monthly realization, there are still those which is not effective. Therefore, the effectiveness level of parking revenue in Kabupaten Bandung Barat from year 2015 – 2018 can be concluded as effective. On the contrary, if viewed from the monthly realization, there are still those which not yet effective. Keywords: Potency and effectivity, parking tax, original regional revenue.