| Summary: | Double taxation does not only occur between two different taxation systems, but it may also occur within a taxation system between national taxes and regional taxes. In Indonesia, regional autonomy regulations have given provincial and residential government the authority to obtain its own regional income, one of which is the enforcement of regional taxes.
However, the incompliance of regional taxes regulations with national taxes regulations has resulted double taxation on the implementation, as it is between parking service tax and value-added tax on parking service. The large potential of tax income from parking service had not been well-managed by the government until 2003.
Kata kunci : pajak berganda, pajak parkir pajak pertambahan nilai atas penyerahan jasa penyediaan tempat parkir
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