Consider that the general form of a line can be written as follow:
y = mx + b
where m is the slope and b the y-intercept.
Take into account that if two lines are parallel, then, the slopes of the line are equal. Based on the given equations, you can notice that the slopes are different, m1 = 2 and m2= -3.
Two lines are perpendicular if:
m1 = -1/m2
you can notice, based on the given equations that m1 is not equal to -1/m2, that is, 2 ≠ -1/(-3).
Hence, the lines are neither perpendicular nor parallel