EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG

INAYAH, RIFQOH and Ubaidillah, Ubaidillah and Ermadiani, Ermadiani (2022) EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Pajak air tanah merupakan salah satu jenis pajak daerah kabupaten/kota. Pungutan pajak air tanah harus dilakukan dengan benar dan sesuai agar dapat meningkatkan pendapatan asli daerah (PAD) serta menunjang perkembangan dan pembangunan. Tujuan penelitian ini adalah untuk mengetahui keefektifan dan seberapa besar kontribusi penerimaan pajak air tanah terhadap pendapatan asli daerah kota Palembang dari tahun 2015-2020. Penelitian ini menggunakan metode analisis data deskriptif kualitatif. Lokasi penelitian ini pada Badan Pengelolaan Pajak Daerah (BPPD) kota Palembang. Dari hasil penelitian yang dilakukan efektivitas penerimaan pajak air tanah pada tahun 2015-2018 masuk kriteria sangat efektif namun pada tahun 2019 dan 2020 mengalami penurunan dan masuk kriteria tidak efektif karena masih dibawah 100%. Sedangkan konribusi pajak air tanah yang terbesar yaitu 7,67% pada tahun 2018 dan yang terendah yakni 2,15% pada tahun 2015. Groundwater tax is one type of district/city local tax. Groundwater tax levies must be carried out properly and appropriately to increase local revenue (PAD) and support growth and development. The purpose of this study was to determine the effectiveness and how big the contribution of groundwater tax revenue was to Palembang city's original revenue from 2015 to 2020. This research uses a descriptive qualitative data analysis method. The location of this research is the Regional Tax Management Agency (BPPD) of Palembang city. From the results of research conducted on the effectiveness of groundwater tax revenue in 2015-2018, it is categorized as very effective, but in 2019 and 2020 it has decreased and is included in the ineffective criteria because it is still below 100%. Meanwhile, the largest groundwater tax contribution was 7.67% in 2018 and the lowest was 2.15% in 2015.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	akuntansi, pajak air tanah
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rifqoh inayah
Date Deposited:	21 Jul 2022 02:41
Last Modified:	21 Jul 2022 02:41
URI:	http://repository.unsri.ac.id/id/eprint/74248

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