Analisis Potensi Pajak Air Tanah sebagai Pendapatan Asli Daerah Karanganyar Tahun 2011-2012 (Pasca Peralihan dari Provinsi)

Oleh :
Yanuar Nor Cahyanto - F3410104 - Fak. Ekonomi dan Bisnis

The objectives of research were to analyze the potential Ground Water Tax from the target and the realization in 2011 and 2012 by comparing and inferring the increased income, then to discuss the constraints occurring in optimizing the income from Ground Water Tax, and to discuss the procedure of collecting Ground Water Tax taken by DPPKAD of Karanganyar Regency. This research was conducted using interview method with the DPPKAD officers, library study to collect information from book, and direct observation on the officers of DPPKAD handling the Ground Water Tax to observe directly the procedure of collecting ground water tax. Considering the result of research, it could be concluded that in 2012the income from Ground Water Tax was substantial because of the increased of Taxpayers number. The constraintsoccurring in optimizing the income came from the taxpayers and from the tax collecting officers. The procedure of collecting the ground water tax taken by DPPKAD of Karanganyar Regency had run sufficiently well. The recommendations of research were that the DPPKAD of Karanganyar Regency should improve the performance of tax collecting officers despite inadequate number and the tax collecting officers were recommended to hold socialization, building and education about the awareness of paying the tax corresponding to the regulation enacted, to increase the society’s awareness of the Ground Water Tax payment obligation. Keywords: Ground Water Tax, PAD, DPPKAD