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ANALISIS EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PAJAK PARKIR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN BANDUNG BARAT

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Origrnal regional Incorne was revenue from local taxes, a demarcated area of the management of rvealth and miscellaneous income. Local tax was a tax levied by manaqement and implemenled by local goveinments based on Laws of Republic of Indonesra and used lor purposes of the regions and for the prosperrties of the rcgion itsell. Onc of local taxcs was parking tax rvhich vvas a levy of the parking lot and as the potential for the eflectrvcness of parking tax and the contribution that mav increase the development of facilities and infrastructure of West Bandung This studl'rvas conducted at the Regional Revenue Office of West Bandung. Data analvsis methods used in this study' *'as a descriptive method and all datas are obtained through interv'iew and also by analy-zing the target data, revenue realization ri,ith the ratio of effectiveness and ratio of contribution and by using Pearson Product Moment analysis in the coefllcient conelation and coefficient of determination. The result showed that the effectrveness of parking tax in 2009 2013 very efl'ective rvhere the highest level of etlectiveness of the parking tax occured in 2013 was 153,96% and the lowest level occured in 2009 was 107,22oA. Whereas the contribution of prking tax to the regronal t ncorne wa-s very less within 2009 - 2013. Where the hrghest level of contribution occured in 2010 was 0,05% and the lowest level occured in 201 3 rvas 0,03%. By using Pearson Product Moment analysis it was knorvn that coefficient of determination (rr) :0,414 which means th tlie relation bet 'i':en the Y vzriatrle (pailiing tax) and the Y vanable (regiorral income) was at the medium level. From the h!'pothesis analysis was known that the value of 1,..,1, > t our. (3,460 > 1,672) means that Ho was declined and showed that there was a significant and positive relation between the X variable and Y variable. Based on the coeflicient of determinatron analysis was known that KD: 0,17 rvhich means the contribution of parking tax to the regional income was 77o/