Evaluasi Pelaksanaan Pemungutan Pajak Air Tanah di Kabupaten Sukoharjo

Oleh :
Maria Ika Yesita Natalia - F3408055 - Fak. Ekonomi dan Bisnis

The study, titled " EVALUASI PELAKSANAAN PEMUNGUTAN PAJAK AIR TANAH DI KABUPATEN SUKOHARJO " has the purpose to find out how the implementation of ground water tax collection by DPPKAD Sukoharjo after the transfer of authority to the implementation of ground water tax collection from the provincial tax to local tax districts and whether implementation is in conformity with the legislation in force. This study used the method of observation, which is, direct observation in DPPKAD Sukoharjo, interview methods, which is methods in which the authors do question and answer directly to the employee or officer of groundwater tax collector in the revenue department in DPPKAD Sukoharjo. This study also uses the method of documentation by collecting the necessary data in the study. From the results of research conducted, the implementation of ground water tax collection by DPPKAD Sukoharjo is in conformity with laws and regulations. However, there are still many obstacles to the implementation of ground water tax collection, due to implementation of this ground water is new to DPPKAD Sukoharjo. But the DPPKAD is able to overcome these barriers well. Based on the results of the study also found several weaknesses in the implementation of tax collection of ground water, to the authors provide recommendations such as data collection and re-examination of the use of groundwater meter used by the taxpayer. Keywords: tax, ground water tax, local revenues, DPPKAD Sukoharjo