IMPLEMENTATION OF SELF ASSESSMENT SYSTEM ON PARKING TAXPAYER COMPLIANCE IN BANJARMASIN CITY, INDONESIA GOVERNMENT – CASE STUDY: DUTA MALL PARKING TAX

The parking tax contribution received by the city government of Banjarmasin is very small, with only 2.09% of the total regional tax that can be collected. This small value is thought to be due to the taxpayer not being obedient in carrying out tax revenue reporting because the collection system uses self-assessment. The purpose of this study was to determine the effect of using a self-assessment system on taxpayer compliance in reporting taxable income correctly. The study was conducted to find out why the parking tax compulsory by using the self-assessment system is not compliant in reporting its taxable income and whatever the efforts of the Banjarmasin City Government in increasing the income of their Parking Tax. This study uses descriptive empirical methods. The unit of analysis in this study is the UPT of the Department of Transportation of the City of Banjarmasin and the Duta Mall Parking Manager. The primary data source of the study came from interviews with the Banjarmasin City Department of Transportation Parking UPT and secondary data from reports on the realization of Parking Tax receipts in the last 5 years as well as the Supervisory Reports conducted by UPT Parking. Data analysis using Failure Mode and Effect Analysis (FMEA). The results showed that the parking taxpayer was not compliant in carrying out his tax obligations. This is due to the lack of supervision and inspection by Fiscus, the lack of fiscal personnel and taxpayers does not provide sufficient access to the Fiscal Authority to carry out tax oversight and inspection under its management.