{
      "keywords": "Kontribusi, Pajak Air Tanah, Pendapatan Asli Daerah\r\nGroundwater Tax, Contribution, Locally-generated revenue",
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      "date": 2026,
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            "honourific": null,
            "given": "Dwi Nugraha",
            "lineage": null
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      "thesis_type": "diploma",
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      "abstract": "Tujuan penulisan Tugas Akhir ini untuk mengetahui bagaimana kontribusi \r\npenerimaan pajak air tanah dan kendala penerimaan pajak air tanah pada Badan \r\nPendapatan Daerah Kabupaten Tangerang. Dalam penulisan Tugas Akhir ini \r\nmenggunakan metode kualitatif dan teknik pengumpulan data melalui observasi \r\ndan wawancara. Penerimaan Pajak Air Tanah di Kabupaten Tangerang \r\nmenggunakan sistem Official Assessment System, dimana fiskus atau pemerintah \r\nmenghitung dan memperhitungkan jumlah pajak yang terutang. Berdasarkan hasil \r\npengamatan Kontribusi Pajak Air Tanah tahun 2021-2024 di Kabupaten \r\nTangerang masih sangat kurang dengan mengalami penurunan persentase dari\r\n0,131% menjadi 0,099% Dengan demikian Penerimaan Pajak Air Tanah di \r\nKabupaten Tangerang terhitung dari Tahun 2021 sampai dengan 2024 belum \r\nmengoptimalkan Pendapatan Asli Daerah Kabupaten Tangerang.",
      "title": "KONTRIBUSI PENERIMAAN PAJAK AIR TANAH PADA \r\nPENERIMAAN PENDAPATAN ASLI DAERAH\r\nDI KABUPATEN TANGERANG",
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      "department": "Fakultas Ekonomi dan Bisnis",
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        "DIII Administrasi Pajak"
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      "note": "The purpose of this Final Project is to analyze the contribution of groundwater \r\ntax revenue, identify the constraints faced, and examine the collection \r\nmechanisms implemented by the Tangerang Regency Regional Revenue Agency. \r\nThis study employs a qualitative research approach, utilizing observation and \r\ninterview techniques as its primary data collection methods.Groundwater tax \r\nrevenue in Tangerang Regency is administered through the Official Assessment \r\nSystem, under which the tax authority is responsible for calculating and \r\ndetermining the amount of tax payable. The findings indicate that the contribution \r\nof groundwater tax revenue from 2021 to 2024 remains relatively low, with the \r\ncontribution percentage declining from 0.131 to 0.099 during this period.These \r\nresults suggest that groundwater tax revenue in Tangerang Regency has not yet \r\nsignificantly enhanced or optimized the region’s Local Own-Source Revenue \r\n(PAD) throughout the 2021–2024 period.",
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        "HC",
        "HF"
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