Evaluasi Pemungutan Pajak Air Tanah Kabupaten Wonogiri

Oleh :
Andrian Deddy Setiawan - F3410010 - Fak. Ekonomi dan Bisnis

This research aimed to find out the effectiveness of pajak air tanah revenue in Kabupaten Wonogiri, the constraints the DPPKAD Kabupaten Wonogiri encountered in collecting pajak air tanah, the attempts taken to deal with the constraints and to find out the taxpayers’ opinion on pajak air tanah collection that the DPPKAD Kabupaten Wonogiri had taken. The analysis instrument used in this research was descriptive analysis. The data was obtained using interview method with the chairperson of pajak air tanah and pajak air tanah-payer as well as the one obtained from DPPKAD. The result of research showed that the effectiveness of the comparison between the target and the realization of pajak air tanah revenue in Kabupaten Wonogiri indicated a very high effectiveness level. Viewed from the taxpayer’s participation level, however, pajak air tanah revenue had not run maximally. In collecting pajak air tanah collection in DPPKAD Kabupaten Wonogiri encountered some constraints, but they could be overcome by various attempts taken. Based on the interview with the taxpayer, the socialization conducted by the DPPKAD Kabupaten Wonogiri was still inadequate. Considering the result of research, the writer recommended the DPPKAD Kabupaten Wonogiri to improve the socialization about pajak air tanah and to give firm sanction to the taxpayers. It was also recommended to cooperate with the related institution for determining the new taxpayers. It was recommended to renew taxpayer data and to adjust the basis of tax imposition in order to determine the receivable tax amount.