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Abstrak :
The collection of Underground Water Tax in Pekanbaru city is involving few institutions, they are Riau Local Income Department (Dipenda), environment controlling impact commitee which managed by Dipenda Pekanbaru City and the Mining Department. Each of these institutions has its own interest which related to the rule System of Legislation which became the guardian of law in executing institutions activity. Based on the above, researcher wants to know how the implementation on coordination in collecting Underground Water Tax executed by Dipenda Pekanbaru City Riau Province and how to optimalize the alternative policy in coordination and organization underground water tax by Dipenda. This research used quantitative approach with qualitative data. From the background issue above, we can conclude that there is unoptimal coordination between Dipenda in collection, Mining Department in supervision, and environment controlling impact commitee in permission underground water. Afterwards, in collecting Underground Water Tax which manage by Dipenda there are company or industry which have not reported and paid the used of underground water. Mutual coordination is the effective way in collecting underground water tax because it needs to be applied to those related institutions. Income Department should do its, function properly so the institutions can fulfill their own duty, authority and responsibility in order to fulfill the coordination among those institutions, Dipenda should make coordination policy in the mutual coordination from.

Abstrak :
ABSTRAK
Skripsi ini bertujuan untuk menganalisis pemungutan pajak parkir yang dilakukan oleh UPTD Perparkiran Dishubkominfo Kota Bogor selama periode 2005-2009. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dan teknik pengumpulan data berupa studi kepustakaan dan studi lapangan melalui wawancara mendalam. Hasil penelitian memberikan rekomendasi bahwa Pemerintah Kota Bogor sebaiknya melakukan penambahan petugas lapangan pajak parkir seiring dengan bertambahnya jumlah Wajib Pajak Parkir, menggunakan teknologi komputerisasi yang modern dan online dalam administrasi pajak parkir, menyediakan fasilitas automatic machine bagi kendaraan yang parkir, segera mengatur tentang batasan maksimal dan minimal tarif parkir swasta dalam sebuah peraturan daerah.

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ABSTRACT
The purpose of this research is to analyze the collection of parking taxes that had been done by UPTD Perparkiran Dishubkominfo Kota Bogor during period of 2005-2009. This research used a qualitative approach with descriptive method, and data collection of techniques was study research and field research through in depth interview. The result of this research gives recomendation that Bogor Government should do the increasing of parking taxes field official as competition increase the amount of parking taxes payer, use modern computerized technologies and online system in parking taxes administration, provide automatic machine facility for parking vehicles, arrange soonly maximum and minimum constraint for private parking rate in a regional rules.