Persepsi Fiskus terhadap Potensi Pajak Parkir di Kabupaten Pamekasan: Studi Kualitatif pada BPKPD Kabupaten Pamekasan

Abstract

This study examines the perceptions of tax authorities regarding the potential of parking taxes in Pamekasan Regency. As key actors in regional tax management, tax authorities are responsible not only for collection and supervision but also for outreach, education, and policy formulation. Using a descriptive qualitative approach, data were obtained through observation, in-depth interviews with officials at the Regional Financial and Revenue Management Agency (BPKPD), and documentation of regional financial reports (LKPD). The findings reveal that tax authorities have a positive perception of parking tax potential, supported by consistent revenue realization exceeding targets (120.02% in 2021; 124.12% in 2022; 125.44% in 2023), clear regulations, a self-assessment system, and active supervision. However, perceptions of implementation and taxpayer education remain less favorable due to low tax literacy and limited outreach methods. The study recommends enhancing multi-channel socialization, digitalizing reporting systems, and strengthening risk-based supervision to optimize regional tax revenue.