Analisis Pengawasan Pemungutan Pajak Air Tanah Dalam Meningkatkan Penerimaan Pajak Air Tanah Pada Badan Pendapatan Daerah Provinsi Dki Jakarta Tahun Anggaran 2023

Dwikora Harjo, Maya Oviana, Dani Milleano

Abstract


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.

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DOI: https://doi.org/10.31334/jiap.v4i4.4056

DOI (PDF): https://doi.org/10.31334/jiap.v4i4.4056.g2048

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