Dwi Undaresta, Afrilya (2023) IMPLEMENTASI PEMUNGUTAN PAJAK AIR TANAH BERDASARKAN PERATURAN DAERAH NOMOR 10 TAHUN 2010 TENTANG PAJAK DAERAH DI KABUPATEN TANGERANG TAHUN 2020-2021. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research focuses on the Implementation of Groundwater Tax Collection Based on Regional Regulation Number 10 of 2010 concerning Regional Taxes in Tangerang Regency which is motivated by the high activity of groundwater extraction in Tangerang Regency, but in fact, the awareness of tax subjects to register as a taxpayer and the level of tax reporting compliance debt is still low. So this study aims to describe how the implementation of groundwater tax collection is based on regional regulation number 10 of 2010 concerning local taxes in Tangerang Regency. In this study, the researcher uses the theory of implementation model proposed by Soren C Winter which consists of three dimensions, namely (1) Organizational and Inter-Organizational Behavior, (2) Lower-level Bureaucratic Behavior, and (3) Target Group Behavior. The research method used is a descriptive method with a qualitative approach. The results show that the implementation of groundwater tax collection is not optimal due to a lack of coordination between organizations, discretionary actions by lower-level bureaucrats that are not following regulations, and negative responses from groundwater taxpayers. This study concludes that the implementation of groundwater tax collection in Tangerang Regency is still not fully following tax regulations. Keywords: Groundwater, Implementation, Tax Regulation
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini berfokus pada Pelaksanaan Pemungutan Pajak Air Tanah Berdasarkan Peraturan Daerah Nomor 10 Tahun 2010 Tentang Pajak Daerah di Kabupaten Tangerang yang dilatarbelakangi oleh tingginya aktivitas pengambilan air tanah di Kabupaten Tangerang, namun pada kenyataannya kesadaran subjek pajak untuk mendaftar sebagai wajib pajak dan tingkat kepatuhan pelaporan pajak terutang masih rendah. Maka penelitian ini bertujuan untuk mendeskripsikan bagaimana pelaksanaan pemungutan pajak air tanah berdasarkan peraturan daerah nomor 10 tahun 2010 tentang pajak daerah di Kabupaten Tangerang. Pada penelitian ini, peneliti menggunakan teori model implementasi yang dikemukakan oleh Soren C Winter yang terdiri dari tiga dimensi yaitu (1) Perilaku Organisasi dan Antar Organisasi, (2) Perilaku Birokrat Level Bawah, (3) Perilaku Kelompok Sasaran. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa implementasi pemungutan pajak air tanah belum optimal karena kurangnya koordinasi antar organisasi, tindakan diskresi oleh birokrat tingkat bawah yang tidak sesuai dengan peraturan, dan respon negatif dari wajib pajak air tanah. Penelitian ini menyimpulkan bahwa pelaksanaan pemungutan pajak air tanah di Kabupaten Tangerang masih belum sepenuhnya berjalan sesuai dengan peraturan perpajakan. Kata Kunci: Air Tanah, Implementasi, Peraturan Perpajakan | |||||||||
| Uncontrolled Keywords: | Keywords: Groundwater, Implementation, Tax Regulation Kata Kunci: Air Tanah, Implementasi, Peraturan Perpajakan | |||||||||
| Subjects: | H Social Sciences > Public Administration | |||||||||
| Divisions: | 06-Fakultas Ilmu Sosial dan Ilmu Politik 06-Fakultas Ilmu Sosial dan Ilmu Politik > 63201-Program Studi Administrasi Publik |
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| Depositing User: | Afrilya Dwi Undaresta | |||||||||
| Date Deposited: | 11 Apr 2023 10:43 | |||||||||
| Last Modified: | 11 Apr 2023 10:43 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/23236 |
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