AULIA, DANI (2025) MEKANISME PEMUNGUTAN PAJAK AIR PERMUKAAN DALAM PEMENUHAN PELAKSANAAN KEWAJIBAN PERPAJAKAN PADA SAMSAT KABUPATEN PANDEGLANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
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.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui mekanisme pelaksanaan pemungutan Pajak Air Permukaan serta kendala dan upaya yang dilakukan oleh Unit Pelaksana Teknis Daerah (UPTD) Samsat Kabupaten Pandeglang dalam pelaksanaannya. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa mekanisme pemungutan Pajak Air Permukaan di UPTD Samsat Kabupaten Pandeglang dilaksanakan melalui sistem official assessment, di mana petugas pajak menetapkan besarnya pajak yang terutang berdasarkan volume pemanfaatan air yang dilaporkan wajib pajak. Proses ini dimulai dari pendataan oleh dinas teknis, perhitungan pajak, penerbitan Surat Ketetapan Pajak Daerah (SKPD), hingga pembayaran melalui bank dan pelaporan kembali oleh wajib pajak. Namun demikian, terdapat beberapa kendala yang menghambat optimalisasi pemungutan, di antaranya sulitnya memperoleh Surat Izin Pengambilan dan Pemanfaatan Air Permukaan (SIPPA), kurangnya pemahaman wajib pajak, serta koordinasi antarinstansi yang belum optimal. Upaya yang dilakukan mencakup peningkatan sosialisasi, koordinasi lintas sektor, dan perbaikan sistem pelayanan. Penelitian ini menyimpulkan bahwa optimalisasi pemungutan Pajak Air Permukaan memerlukan sinergi antara pemerintah daerah, dinas teknis, dan wajib pajak, serta peningkatan kesadaran dan pemanfaatan teknologi informasi dalam pelaporan perpajakan. | |||||||||
| Uncontrolled Keywords: | Surface Water Tax, Tax Collection, Samsat, SIPPA. Pajak Air Permukaan, Pemungutan Pajak, Samsat, SIPPA. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Dani Aulia | |||||||||
| Date Deposited: | 10 Jul 2025 03:58 | |||||||||
| Last Modified: | 10 Jul 2025 03:58 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/50660 |
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