relation: https://eprints.untirta.ac.id/50660/
title: MEKANISME PEMUNGUTAN PAJAK AIR PERMUKAAN DALAM PEMENUHAN PELAKSANAAN KEWAJIBAN PERPAJAKAN PADA SAMSAT KABUPATEN PANDEGLANG
creator: AULIA, DANI
subject: H Social Sciences (General)
description: This writing aims to determine the mechanism for the implementation of  Surface Water Tax collection as well as the obstacles and efforts made by the  Regional Technical Implementation Unit (UPTD) Samsat Pandeglang Regency in  its implementation. The research method used is a descriptive method with a  qualitative approach through observation, interviews, and documentation studies.  The results of the study indicate that the Surface Water Tax collection mechanism  at UPTD Samsat Pandeglang Regency is implemented through an official  assessment system, where tax officers determine the amount of tax owed based on  the volume of water utilization reported by taxpayers. This process starts from data  collection by the technical office, tax calculation, issuance of Regional Tax  Determination Letters (SKPD), to payment through banks and re-reporting by  taxpayers. However, there are several obstacles that hinder the optimization of  collection, including the difficulty of obtaining a Surface Water Extraction and  Utilization Permit (SIPPA), lack of taxpayer understanding, and less than optimal  coordination between agencies. Efforts made include increasing socialization,  cross-sector coordination, and improving the service system. This study concludes  that optimizing Surface Water Tax collection requires synergy between local  governments, technical agencies, and taxpayers, as well as increasing awareness  and utilization of information technology in tax reporting.
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/50660/3/DANI%20AULIA_5503220011_02.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/50660/4/DANI%20AULIA_5503220011_03.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/50660/5/DANI%20AULIA_5503220011_04.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/50660/6/DANI%20AULIA_5503220011_05.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/50660/7/DANI%20AULIA-5503220011_REF.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/50660/17/DANI%20AULIA_5503220011_FULLTEXT.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/50660/22/DANI%20AULIA_5503220011_01.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/50660/25/DANI%20AULIA_5503220011_Lamp.pdf
identifier:   AULIA, DANI  (2025) MEKANISME PEMUNGUTAN PAJAK AIR PERMUKAAN DALAM PEMENUHAN PELAKSANAAN KEWAJIBAN PERPAJAKAN PADA SAMSAT KABUPATEN PANDEGLANG.  D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.