STRATEGI PENGENDALIAN PAJAK PARKIR DAERAH BERBASIS AKUNTANSI MANAJEMEN: TINJAUAN LITERATUR
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Published:
Nov 11, 2025
Keywords:
Management Accounting, Control Strategy, Revenue Effectiveness, Parking Tax
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Abstract
Local taxes are a primary source of Regional Original Revenue (PAD) and play a crucial role in supporting fiscal autonomy of local governments. Among these taxes, parking tax has significant potential due to increasing urban mobility and motor vehicle growth. Nevertheless, its contribution to PAD remains low due to weak supervision, low taxpayer compliance, and limitations in infrastructure and collection systems. This study employs a qualitative descriptive literature review to examine management accounting as a foundation for parking tax control strategies. Literature sources include scholarly journals, books, and regulations related to management accounting, local taxes, and fiscal control. The analysis indicates that implementing management accounting through planning, monitoring, information analysis, and evaluation enhances the effectiveness of parking tax collection. Management accounting-based control strategies integrating policy, monitoring, technology, and evaluation improve taxpayer compliance, optimize target realization, and strengthen parking tax contribution to PAD. Consequently, parking tax serves not only as a revenue source but also as a strategic instrument for more transparent, efficient, and accountable local fiscal management. This study provides a conceptual framework for developing parking tax control strategies and offers opportunities for future empirical research to assess their effectiveness in practice.
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How to Cite
Muhammad Raihan Mubaraq, Aisyah Zarkasi, & Nurul Rusdiansyah. (2025). STRATEGI PENGENDALIAN PAJAK PARKIR DAERAH BERBASIS AKUNTANSI MANAJEMEN: TINJAUAN LITERATUR. Jurnal Aplikasi Perpajakan, 6(2), 1-21. https://doi.org/10.29303/jap.v6i2.364
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References
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Booth, A., Sutton, A., & Papaioannou, D. (2016). Systematic Approaches to A Successful Literature Review (2nd ed.). SAGE Publications.
Farida, A., & Millenia, Z. (2022). Tata Kelola Pendapatan Parkir: Petugas Parkir Dishub dan Non Dishub. Jumpa: Jurnal Manajemen Publik dan Akuntansi, 15(2). https://doi.org/10.58431/jumpa.v15i2.202
Ferisiansyah, T., & Megawati, S. S. (2022). Implementasi Kebijakan Program Parkir Berlangganan dalam Menunjang Pendapatan Asli Daerah (PAD) Kabupaten Sampang. Publika, 9(5), 75–86. https://doi.org/10.26740/publika.v9n5.p75-86
Fink, A. (2019). Conducting Research Literature Reviews: From the Internet to Paper (5th ed.). SAGE Publications.
Firamita, G., & Ismail, T. (2022). Efektivitas Pengaturan Pajak Daerah Kendaraan Bermotor untuk Kendaraan Bermotor dari Luar Daerah pada Provinsi DKI Jakarta. Pakuan Law Review (PALAR), 8(1). https://doi.org/10.33751/palar.v8i1.4794
Gaol, D. P. L. (2023). Implementasi Kebijakan Pemutihan Pajak Kendaraan Bermotor dalam Peningkatan Penerimaan Pajak Daerah pada Unit Pelaksana Teknis Sistem Administrasi Manunggal Satu Atap Medan Selatan. Journal of Science and Social Research, 6(1). https://doi.org/10.54314/jssr.v6i1.1166
Hermawan, I. B., Myrna, R., Nurasa, H., & lainnya. (2022). Motor Vehicle Tax Contribution to Regional Original Income in Banten Province. KnE Social Sciences, 7(5). https://doi.org/10.18502/kss.v7i5.10559
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2019). Cost Accounting: A Managerial Emphasis (16th ed.). Pearson Education.
Kitchenham, B., Budgen, D., & Brereton, P. (2020). Evidence-Based Software Engineering and Systematic Reviews (2nd ed.). CRC Press.
Kurniawan, D. (2023). Efektivitas Peraturan Bupati Gresik Nomor 93 Tahun 2021 tentang Peraturan Pelaksanaan Peraturan Daerah Kabupaten Gresik Nomor 3 Tahun 2020 tentang Penyelenggaraan dan Retribusi Parkir. Jurisprudensi, 15(1). https://doi.org/10.32505/jurisprudensi.v15i1.5460
Lower, A., & Szumilas, A. (2021). Parking Policy as a Tool of Sustainable Mobility - Parking Standards in Poland vs. European Experiences. Sustainability, 13(20). https://doi.org/10.3390/su132011330
Mingardo, G., Vermeulen, S., & Bornioli, A. (2022). Parking Pricing Strategies and Behaviour: Evidence from the Netherlands. Transportation Research Part A: Policy and Practice, 159, 236–248. https://doi.org/10.1016/j.tra.2022.01.005
Mulyadi, B., & Iskandar, I. (2022). Realisasi Pelaksanaan Kebijakan Pemungutan Retribusi Tempat Khusus Parkir sebagai Sumber Pendapatan Asli Daerah pada Dinas Perhubungan Kabupaten Bulungan. Prediksi: Jurnal Administrasi dan Kebijakan, 21(2). https://doi.org/10.31293/pd.v21i2.6439
Ningsih, M. S., & Putranti, T. M. (2022). Kebijakan Earmarking Pajak Bahan Bakar Kendaraan Bermotor untuk Pengendalian Lingkungan di Daerah Istimewa Yogyakarta. Financial: Jurnal Akuntansi, 8(1). https://doi.org/10.37403/financial.v8i1.339
Panggabean, I. P. (2023). Parking Management in Kota Lama Area Medan Using Spatial Analysis. IOP Conference Series: Earth and Environmental Science, 1188(1), 012021. https://doi.org/10.1088/1755-1315/1188/1/012021
Sartono, S., Sahrun, S., & Fitrida, F. (2022). Pengelolaan Pajak Restoran dan Kontribusinya terhadap Pendapatan Asli Daerah pada Badan Pendapatan Daerah Kota Kendari. Journal Publicuho, 5(3). https://doi.org/10.35817/publicuho.v5i3.33
Sarumaha, S. I., & Pitoyo, M. M. T. Y. (2023). Mungkinkah untuk Menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka. E-Jurnal Akuntansi, 33(5), 1345-1359. https://doi.org/10.24843/eja.2023.v33.i05.p15
Sipahutar, E., & Syafina, L. (2022). Analisis Potensi Pajak Parkir dalam Meningkatkan Penerimaan Pajak Daerah di Labuhanbatu Selatan. Jurnal Akuntansi AKTIVA, 3(2). https://doi.org/10.24127/akuntansi.v3i2.3067
Siregar, A. A., & Kusmilawaty, K. (2022). Pengaruh Pajak Parkir dan Pajak Restoran terhadap Pendapatan Asli Daerah Kota Medan. JAS (Jurnal Akuntansi Syariah), 6(1). https://doi.org/10.46367/jas.v6i1.553
Snyder, H. (2019). Literature Review as a Research Methodology: An Overview and Guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Teturan, Y. E., & Oja, H. (2023). Pengelolaan Lahan Parkir Untuk Peningkatan Pendapatan Asli Daerah. Societas: Jurnal Ilmu Administrasi dan Sosial, 12(1), 82-98. https://doi.org/10.35724/sjias.v12i1.5074
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111/1467-8551.00375
Wakuła, M. (2022). The Use of Particular Tools of Management Accounting in Basic Units of Local Government. Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach, 58(4). https://doi.org/10.34739/zn.2022.58.04
Xing, J., Duan, M., & Wei, X. (2023). Equalized Utilization Model of Regional Shared Parking Space. Academic Journal of Science and Technology, 4(2). https://doi.org/10.54097/ajst.v4i2.4337
Xu, D., & Sun, H. (2022). Research on Parking Service Optimization Based on Permit Reservation and Allocation. Journal of Advanced Transportation, Wiley, 2022, 1-15. https://doi.org/10.1155/2022/8364988
Yusup, Y., Muttaqin, Z., & Singadimedja, H. N. (2023). Efektivitas Hukum Penerapan Retribusi Program Parkir Berlangganan Kabupaten Sumedang Didasarkan pada Peraturan yang Berlaku. Journal of Indonesian Comparative of Syari’ah Law, 6(1). https://doi.org/10.21111/jicl.v6i1.9710