Analisis Pengawasan Pemungutan Pajak Air Tanah Dalam Meningkatkan Penerimaan Pajak Air Tanah Pada Badan Pendapatan Daerah Provinsi Dki Jakarta Tahun Anggaran 2023
DOI:
https://doi.org/10.31334/jiap.v4i4.4056Abstract
Local taxes are taxes levied and managed by local governments to finance all government functions and regional development. The Regional Revenue Agency is a regional device that functions to manage all types of regional revenue and income, one of which is groundwater tax (PAT). This research was conducted to find out the supervision of groundwater tax collection as well as obstacles and efforts in increasing groundwater tax revenue at the Regional Revenue Agency of DKI Jakarta Province. This research uses a descriptive qualitative method. Data collection from this research is by conducting interview, observation, and documentation. The theory used in this research is supervision according to Handoko. The results showed that groundwater tax supervision did not reach the revenue target in 2023 with a percentage of 93.07% even though the number of taxpayers increased in 2023 by 6.294 taxpayers. This is due to several obstacles taxpayers only use groundwater as a reserve and are severely restricted, the poor quality of groundwater, as well as low awareness and non- compliance taxpayers with their tax obligations. Efforts made by the Regional Revenue Agency of DKI Jakarta Province are to integrate the groundwater tax system with the development of the groundwater utilisation system and conduct socialisation for data collection and confirmation of groundwater use for taxpayers.References
Buku :
Anggoro, D. D. (2017). Pajak daerah dan retribusi daerah. Universitas Brawijaya Press.
Anggito. Albi dan Johan Setiawan, 2018 Metodologi penelitian kualitatif, Sukabumi : CV Jejak
Harjo, D., & Rulandari, N. (2022). Bijak Menerapkan Manajemen Perpajakan. Jogyakarta: CV Budi Utama.
Harjo, Dwikora. 2019. Perpajakan Indonesia Sebagai Materi Perkuliahan di Perguruan Tinggi Edisi 2. Jakarta: Mitra Wacana Media.
Harjo, Dwikora dan Dani Milleano. 2024. Perpajakan Atas Industri dan Transaksi Tertentu. Bandung : Widina
Nurmantu, Safri. 2019. Pedoman Penulisan Skripsi. (Diktat). Jakarta : Erlangga
Makarom, Zaenal dan Muhibudin Wijaya Laksana. 2018. Manejemen Pelayanan Publik. Bandung: CV Pustaka Setia.
Mardiasmo. 2018. Perpajakan. Terbaru 2018. Yogyakarta: Andi Publisher.
Rahayu, Siti Kurnia. 2013, Perpajakan Indonesia : konsep dan aspek formal. Yogyakarta : Graha Ilmu
Setyawan, Dody. 2017. Pengantar Kebijakan Publik. Malang: Intelegensia 122 Media
Suandy, 2017. Perencanaan Paja. Jakarta : Salemba Empat
Sugiono. 2015. Metode Penelitian Kuantitatif. Kualitatif Dan R&D. Bandung: Alfabeta. Waluyo. 2014. Perpajakan Indonesia. Jakarta : Salemba Empat
Yuridianto, 2023. Pengantar Manajemen Teori dan Aplikasi : CV Azka Pustaka
Jurnal :
Agustina, A., & Inayati, I. (2020). Analysis of the Implementation of Groundwater Tax on Dewatering
in Jakarta. Jurnal Administrasi Publik (Public Administration Journal), 10(1), 83-91. https://ojs.uma.ac.id/index.php/adminpublik/article/view/3390
Cahyaningtyas, F., & Koraag, E. T. R. (2022). Analysis of Potential and Effectiveness of Groundwater
Tax as a Contribution to Locally-Generated Revenue of Malang City in Pandemic Era. International Journal of Educational Research and Social Sciences (IJERSC), 3(2), 581-589. https://www.ijersc.org/index.php/go/article/view/308
Dwikora Harjo (2021). Penggalian Potensi Perluasan Basis Pajak Daerah Provinsi Jawa Barat Dalam Menghadapi Pandemi Covid-19. Jurnal Reformasi Administrasi Vol. 8 No. 1
Inayati, I. (2022). Analisis Implementasi Kebijakan Pajak Air Tanah di Kota Bekasi. Syntax Literate;
Jurnal Ilmiah Indonesia, 7(10), 16297- 16315. https://jurnal.syntaxliterate.co.id/index.php/syntax-literate/article/view/12788
Julaiha, S., & Sudraiat, A. (2023). Analisis Pengawasan Pajak Air Tanah Untuk Meningkatkan
Pendapatan Asli Daerah Di Badan Pendapatan Daerah Provinsi DKI Jakarta Tahun 2018–2020. Jurnal Ilmu Administrasi Publik, 3(3), 266-276. https://ojs.stiami.ac.id/index.php/JUMAIP/article/view/3159
MONGDONG, J. J. J., KALANGI, L., & KINDANGEN, W. (2023). Analysis of the Process of
Recording Accounting and Reporting of Groundwater Tax Receipts. Journal of Governance, Taxation and Auditing, 1(3), 341- 351. https://www.journalkeberlanjutan.com/index.php/JoGTA/article/view/57 0
Mulyanti, D., Perwira, I., Muttaqin, Z., & Sugiharti, D. K. (2022). The Legal Policy Role Of
Groundwater Tax On Water Resources Conservation In Indonesia. Journal of Positive School Psychology, 6(8), 2654-2661. http://mail.journalppw.com/index.php/jpsp/article/view/10270
Johannes, S. M., Karamoy, H., & Kalalo, M. Y. (2021). Analisis Perhitungan, Penyetoran Pajak Air
Tanah Pada Kantor Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Minahasa. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(1). https://ejournal.unsrat.ac.id /index.php/emba/article/view/32655
Khairina, D. M., Muaddam, A., Maharani, S., & Rahmania, H. (2019). Forecasting of groundwater tax
revenue using single exponential smoothing method. In E3S Web of Conferences (Vol. 125, p. 23006). EDP Sciences. https://www.e3s-conferences.org/articles/e3sconf/abs/2019/ 51/e3sconficenis201923006/e3sconficenis201923006.html
Nesare, V. C., Tinangon, J. J., & Warongan, J. D. (2017). Analisis Potensi dan Efektivitas Pungutan
Pajak Air Tanah di Kabupaten Minahasa Utara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(4). https://ejournal.unsrat.ac.id/index.php /emba/article/view/15293
Mulyanti, D., Perwira, I., Muttaqin, Z., & Sugiharti, D. K. (2022). The Legal Policy Role Of
Groundwater Tax On Water Resources Conservation In Indonesia. Journal of Positive School Psychology, 6(8), 2654-2661. http://mail.journalppw.com/index.php/jpsp/article/view/10270
Perwira, F. M., & Kumala, R. (2021). Analisis Pelaksanaan Strategi Peningkatan Penerimaan Pajak Air
Tanah Pada Unit Pelayanan Pemungutan Pajak Daerah Cempaka Putih Tahun 2017–2020. Jurnal Ilmu Administrasi Publik, 1(6), 578-587. https://ojs.stiami.ac.id/index.php/JUMAIP/article/view/2872
Situmorang, D., Anwar, A., & Isabella, A. A. (2022). The Effect Of Land And Building Rights
Acquisition Duty (Bphtb) And Groundwater Tax On Regional Income Of Bandar Lampung City 2016-2020. Peradaban journal of economic and business, 1(1), 1-8. https://jurnal.peradabanpublishing.com/index.php/PJEB/article/view/3
Taufik, M. F., Ilat, V., & Wangkar, A. (2020). Analisis Efektivitas Pemungutan Pajak Air Tanah
Sebagai Upaya Meningkatkan Penerimaan Pajak Daerah di Kota Ternate. GOING CONCERN: JURNAL RISET AKUNTANSI, 15(2), 251-259. https://ejournal.unsrat.ac.id/index.php/gc/article/view/28218/0
Undaresta, A. D., & Cadith, J. (2023). Implementation of Groundwater Tax Collection Based on
Regional Regulation Number 10 of 2010 concerning Regional Taxes in Tangerang Regency. International Journal of Social Sciences Review, 4(1), 37-44. https://www.journal.epistemikpress.id/index.php/IJSSR/article/view/101
Widyasari, S. S., Manukorung, M., & Harjo, D. (2022). Analisis Efektivitas Penerimaan Pajak Air
Tanah dalam Upaya Meningkatkan Pendapatan Asli Daerah Kabupaten Sumba Timur. Transparansi: Jurnal Ilmiah Ilmu Administrasi, 5(2), 48-55. https://ojs.stiami.ac. id/index.php/transparansi/article/view/2754/1250 Yustiani, R. (2021).
Analisis Efektivitas Potensi Penerimaan Pajak Hotel Dan Restoran, Serta Pajak Air Tanah Terhadap
Pendapatan Asli Daerah Kota Tangerang Di Dinas Pengelolaan Keuangan Daerah (Dpkd) Kota Tangerang. COMPETITIVE Jurnal Akuntansi dan Keuangan, 5(1), 94- 104. https://jurnal.umt.ac.id/ index.php/competitive/article/view/2386/2288
Undang-Undang :
Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah
Undang –Undang Nomor 1 Tahun 2022 tentang hubungan keuangan Pemerintahan Pusat dan Pemerintahan Daerah dan berbagai jenis pajak serta pembagian pajak.
Undang-Undang Nomor 17 Tahun 2010 tentang Pajak Air Tanah
Ketentuan Umum Pajak Daerah Nomor 6 Tahun 2010 tentang keterlambatan dan kelalaian pemunguta atau pembayaran pajak Air Tanah
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
