Raka, Dwi Nugraha (2026) KONTRIBUSI PENERIMAAN PAJAK AIR TANAH PADA PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN TANGERANG. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Tujuan penulisan Tugas Akhir ini untuk mengetahui bagaimana kontribusi penerimaan pajak air tanah dan kendala penerimaan pajak air tanah pada Badan Pendapatan Daerah Kabupaten Tangerang. Dalam penulisan Tugas Akhir ini menggunakan metode kualitatif dan teknik pengumpulan data melalui observasi dan wawancara. Penerimaan Pajak Air Tanah di Kabupaten Tangerang menggunakan sistem Official Assessment System, dimana fiskus atau pemerintah menghitung dan memperhitungkan jumlah pajak yang terutang. Berdasarkan hasil pengamatan Kontribusi Pajak Air Tanah tahun 2021-2024 di Kabupaten Tangerang masih sangat kurang dengan mengalami penurunan persentase dari 0,131% menjadi 0,099% Dengan demikian Penerimaan Pajak Air Tanah di Kabupaten Tangerang terhitung dari Tahun 2021 sampai dengan 2024 belum mengoptimalkan Pendapatan Asli Daerah Kabupaten Tangerang.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | The purpose of this Final Project is to analyze the contribution of groundwater tax revenue, identify the constraints faced, and examine the collection mechanisms implemented by the Tangerang Regency Regional Revenue Agency. This study employs a qualitative research approach, utilizing observation and interview techniques as its primary data collection methods.Groundwater tax revenue in Tangerang Regency is administered through the Official Assessment System, under which the tax authority is responsible for calculating and determining the amount of tax payable. The findings indicate that the contribution of groundwater tax revenue from 2021 to 2024 remains relatively low, with the contribution percentage declining from 0.131 to 0.099 during this period.These results suggest that groundwater tax revenue in Tangerang Regency has not yet significantly enhanced or optimized the region’s Local Own-Source Revenue (PAD) throughout the 2021–2024 period. | |||||||||
| Uncontrolled Keywords: | Kontribusi, Pajak Air Tanah, Pendapatan Asli Daerah Groundwater Tax, Contribution, Locally-generated revenue | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan | |||||||||
| Depositing User: | Raka Dwi Nugraha | |||||||||
| Date Deposited: | 08 Apr 2026 04:11 | |||||||||
| Last Modified: | 08 Apr 2026 04:11 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/57327 |
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