UNSPECIFIED (2021) MEKANISME PEMUNGUTAN DAN PENETAPAN PAJAK AIR TANAH PADA BADAN PENDAPATAN DAERAH KABUPATEN SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tujuan dari tugas akhir ini didasarkan pada magang di Badan Pendapatan Daerah Kabupaten Serang ,dimana penulis memperoleh judul “ Mekanisme Pemungutan Dan Penetapan Pajak Air Tanah Kabupaten Serang” . sehingga dapat mengidetifikasi kendala yang mungkin dihadapi dalam pemungutan dan penetapan pajak air tanah. Tujuan tugas akhir ini adalah untuk : (1) sistem mekanisme pemungutan pajak air tanah (2) sistem penetapan pajak air tanah dan tata cara perhitungan pajak air tanah (3) menetukan hambatan pemungutan dan penetapan pajak air tanah Kabupaten Serang. metode yang digunakan adalah metode deskriptif kualitatif yaitu peraturan Bupati nomor 25 tahun 2020 dan peraturan Bupati nomor 7 tahun 2011 tentang sistem pemungutan dan penetapan pajak air tanah. Teknologi data yang digunakan berupa wawacara, observasi, studi pustaka dan dokumen. Hasil dari pembahasan ini dapat diketahui bahwa mekanisme pemungutan pajak air tanah di Kabupaten Serang memiliki 2 tahapan yaitu pendaftran dan pendataan, dalam pemungutan pajak air tanah di Kabupaten Serang memiliki 2 tahapan yaitu penetapan dan penyeteron. Hambatan dalam pemungutan pajak air tanah adalah masih banyak wajib pajak yang sudah memenuhi persyartan untuk mendaftrkan diri sebagai wajib pajak tetapi tidak pendaftran diri dan hambatan dalam penetapan pajak air tanah adalah masih banyak yang mengunakan flet maksimal berdasarkan debit air yang di izinkan sehingga perhitungan penggunaan air tanahnya dilakukan dengan cara flat berdasarkan debit air yang diijinkan maka perhitungannya untuk penetapan kurang maksimal.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | The purpose of this final project is based on an internship at the Regional Revenue Agency of Serang Regency, where the author received the nickname "The Mechanism of Collection and Determination of Groundwater Tax in Serang Regency". so as to identify the obstacles that may be encountered in the collection and determination of groundwater taxes. The objectives of this final project are: (1) the groundwater tax collection mechanism system (2) the groundwater tax determination system and the procedure for calculating groundwater tax (3) determine the barriers to collection and determination of groundwater tax in Serang Regency. the method used is a qualitative descriptive method, namely the Regent's regulation number 25 of 2020 and the Regent's regulation number 7 of 2011 regarding the system for collecting and determining groundwater taxes. The data technology used is in the form of interviews, observations, literature studies and documents. The results of this discussion can be seen that the groundwater tax collection mechanism in Serang Regency has 2 stages, namely registration and data collection, in collecting groundwater tax in Serang Regency there are 2 stages, namely determination and administration. The obstacle in collecting groundwater tax is that there are still many taxpayers who have met the requirements for registering themselves as taxpayers but not self-registration and the obstacle in determining the groundwater tax is that many still use the maximum flet based on the permitted water debit so that the calculation of groundwater use carried out in a flat manner based on the allowable water discharge, the calculation for the determination is less than the maximum. | |||||||||
| Uncontrolled Keywords: | Groundwater tax, Mechanism, Collection, Determination : Pajak air tanah, Mekanisme, Pemungutan, Penetapan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 22 Dec 2022 08:50 | |||||||||
| Last Modified: | 22 Dec 2022 08:50 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18838 |
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