MEKANISME PERHITUNGAN PAJAK AIR PERMUKAAN PADA BADAN PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN

HUTAGALUNG, ADJIE AUDITYA ABABIL and Meita, Rahmawati (2025) MEKANISME PERHITUNGAN PAJAK AIR PERMUKAAN PADA BADAN PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN. Diploma thesis, Sriwijaya University.

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Abstract

Surface Water Tax is one of the taxes collected by the regional government to finance development and provision of public services. Surface Water Tax is also a form of contribution from the natural resources sector to regional income. Surface water tax is a tax imposed on the use of surface water, either for domestic, industrial, or commercial purposes. The purpose of this report is to describe the mechanism for calculating surface water tax, starting from the legal basis that regulates it, factors that influence the amount of tax, to administrative procedures carried out by the Regional Revenue Agency of South Sumatra Province. The process of calculating surface water tax, there are a number of components that are taken into account, including the volume of water used, the category of utilization, and the applicable rates. The method used is to collect some available data and through direct interviews with the employees involved. The author will also explain the challenges faced by the Regional Revenue Agency of South Sumatra Province in managing and optimizing surface water tax revenues, as well as provide recommendations for improving the tax calculation and collection system. Although the current mechanism is running quite well, there are still challenges and problems that are prone to occur that taxpayers do to avoid surface water tax and the lack of taxpayer understanding in calculating the applicable surface water tax. The author also hopes that this report can provide insight and solutions for regional tax managers in improving the efficiency and accuracy of surface water tax calculations. Keywords: Mechanism, Calculation, Surface Water Tax

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Mekanisme, Perhitungan, Pajak Air Permukaan
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Adjie Auditya Ababil Hutagalung
Date Deposited:	28 Jul 2025 08:02
Last Modified:	28 Jul 2025 08:02
URI:	http://repository.unsri.ac.id/id/eprint/181220

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