EVALUASI PENERAPAN PERATURAN DAERAH KABUPATEN BOJONEGORO NOMOR 13 TAHUN 2011 TENTANG PAJAK PARKIR DI RSUD KELAS B DR. R. SOSODORO DJATIKOESOEMO BOJONEGORO

ABSTRACT: Parking tax is a tax on the implementation of the road outside the park, either with the principal business and are provided as a daycare business, including the provision of a  motor  vehicle.  The  existence  of  a  parking  tax  in  Bojonegoro  set  in  Bojonegoro District Regulation No. 13 of 2011, which in this regulation are the rates charged to the  organizers  of  the  road  outside  the  park.  With  this  regulation  is  expected  actions related  fraud  parked  outside  the  body  can  be  minimized.  Parking  tax  is  a  local  tax levied  as  a  source  of  revenue.  This  study  used  a  descriptive-qualitative  method,  the data obtained are from interviews and secondary data obtained from previous studies, books  and  journals  online.  From  the  results  of  this  data  collection  is  then  processed and analyzed to determine whether the parking at hospitals Class B Dr. R. Sosodoro Djatikoesoemo Bojonegoro are in accordance with the legislation in force. So that the results of the discussion can be concluded in order to answer the research question.
Keywords: Bojonegoro District Regulation No. 13 of 2011, Parking tax
Penulis: Nur Vika Sari
Kode Jurnal: jpakuntansidd140531

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