• Hendi Subandi
  • Ayu Fury Puspita



This study aims to determine the problems that occur in the practice of parking tax withholding and create a system in the form of SOP to reduce the number of local tax payers and tax officers that commit tax evasion in Malang, Indonesia. The object of this research is taxpayers in Malang. This study used qualitative descriptive method with data collection technique by interview, observation, and documentation.The results of this study indicate that the practice of parking tax withholding is still not in accordance with the SOP and tax regulations in Malang, Indonesia. Parking Tax Withholding in Malang, Indonesia also has problems causing leakage and loss of potential in Parking Tax such as lack of awareness of Parking Tax Payers, Self Assessment System implementation, unperforated ticket, lack of field supervision and free parking policy. This study also proposed improvements to SOP. SOP improvement proposal is expected to reduce taxpayers to commit tax evasion in Malang Town.


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How to Cite

Subandi, H., & Puspita, A. F. (2019). THE PROTOTYPE OF FINANCIAL SYSTEM ON LOCAL TAX PAYERS AND TAX OFFICERS. The International Journal of Accounting and Business Society, 27(1), 55–76.