Main Article Content

Abstract

This study aims to analyze the implementation of the Bantul District Regulation No. 19 of 2015 on Road Traffic and Transportation Network (Bantul District Regulation) in regard to parking on the public roadside in Bantul. This research is motivated by the large number of public roadside used as vehicle parking lots by most people in Bantul District. The formulation of the problems is: how is the implementation of the Bantul District Regulation in providing parking on public roadside? what is the process for applying for a roadside parking permit?; what is the surveillance system for collecting roadside parking fees?; and what is the legal step of the Bantul Regency Government if the application of public roadside parking violates the provisions in the licensing?. This research uses a juridical-empirical method by collecting data through literature and field studies with qualitative-descriptive analysis. The results showed that Regional Regulation No. 09 of 2011 on Public Service Levies cannot be used as a basis for parking service providers. The Bantul District Government then issued a Bantul District Regulation that gave authority to the Department of Transportation. But in reality, many parking providers have postponed parking fee payments to the Department of Transportation.

Keywords

Bantul district government bantul district regulation parking service providers levies

Article Details

Author Biography

Muhammad Ishomudin, Universitas Islam Indonesia

Pascasarjana Hukum
How to Cite
Ishomudin, M. (2020). Tinjauan Yuridis Penyelenggaraan Pemungutan Retribusi Pelayanan Parkir Di Tepi Jalan Umum. Lex Renaissance, 4(1), 204–225. https://doi.org/10.20885/JLR.vol4.iss1.art11

References

  1. Buku
  2. Bastian, Indra, Manual Akuntansi Keuangan Pemerintah Daerah, BPFE, Yogyakarta, 2001.
  3. Bohari, Pengantar Hukum Pajak, PT Raja Grafindo Persada, Jakarta, 2002.
  4. Hendratno, Edie Toet, Negara Kesatuan, Desentralisasi, dan Federalisme, Graha Ilmu, Yogyakarta, 2009.
  5. Marbun, S.F, Hukum Administrasi Negara I, Ctk. Pertama, FH UII Press, Yogyakarta, 2012.
  6. Mustaqiem, Pajak Daerah dalam Transisi Otonomi Daerah, Ctk. Pertama, FH UII Press, Yogyakarta, 2008.
  7. Muyassarotussolichah, Hukum Pajak, Cetakan Pertama, Penerbit Teras, Yogyakarta, 2008.
  8. Pandiangan, Liberty, Undang-Undang Perpajakan Indonesia, Gramedia, Jakarta, 2002.
  9. Siahaan, Marihot P., Pajak Daerah dan Retribusi Daerah, PT Raja Grafindo Persada, Jakarta, 2006.
  10. Tjandra, Riawan, Hukum Administrasi Negara, Sinar Grafika, Jakarta, 2018.
  11. Peraturan Perundang-Undangan
  12. Undang-Undang Dasar Negara Republik Indonesia tahun 1945
  13. Undang-Undang Nomor 23 tahun 2014 tentang Pemerintahan Daerah
  14. Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah
  15. Peraturan Daerah Nomor 19 Tahun 2015 tentang Jaringan Lalu Lintas dan Angkutan Jalan
  16. Peraturan Daerah Nomor 09 Tahun 2011 tentang Retribusi Jasa Umum