DAMPAK PENGALIHAN PENANGANAN PAJAK AIR TANAH DARI PEMERINTAH PROVINSI KE PEMERINTAH KOTA/ KABUPATEN (STUDI KASUS PADA DPPKA SURAKARTA)

NUGRAHAINY, ICHTIAR (2013) DAMPAK PENGALIHAN PENANGANAN PAJAK AIR TANAH DARI PEMERINTAH PROVINSI KE PEMERINTAH KOTA/ KABUPATEN (STUDI KASUS PADA DPPKA SURAKARTA). Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT THE EFFECT OF AUTHORITY TRANSFER OF GROUNDWATER TAX FROM PROVINCIAL TO THE CITY/ DISTRICT GOVERNMENT (Case study of DPPKA Surakarta) Ichtiar Nugrahainy F3410048 The purpose of this research is to find out how the implementation of groundwater tax collection by DPPKA Surakarta after the authority transfer of groundwater tax collection from provincial government to the city/ county government and find out the contribution of groundwater tax toward the region original income during the fiscal year 2010 – 2012. The step of this research is done by comparing between theory and the actual situation of groundwater tax collection in Surakarta. Researcher use the literature method and direct research method, such as observation method, interview method, and processing data. The result of this research is the collection of groundwater tax in surakarta is managed by DPPKA Surakarta after the authority transfer. Based on the authority transfer, DPPKA Surakarta determine some policy about groundwater tax, such as : (1) deleting policies 70% subsidies; (2) increase of HDA which is the basis of calculating groundwater tax; and (3) the policy regarding the minimum volume of groundwater usage for taxpayers who is not use the water meter or water mater damaged. So far, the implementation of groundwater tax collection is not maximized. Groundwater tax revenue did not meet the target for the year 2010 – 2012 and many taxpayers who objected to the new policy. Based on the result of research, researcher give some suggestion, for example are improve the quality of tax collectors, implement the installation of water meter, and increase the socialization of new policy of groundwater tax. Keyword: groundwater tax, transfer authority of groundwater tax, groundwater tax collection.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Noviana Daruwati Kusuma Adi
    Date Deposited: 15 Apr 2014 20:26
    Last Modified: 15 Apr 2014 20:26
    URI: https://eprints.uns.ac.id/id/eprint/11221

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