Analisis Kontribusi dan Efektivitas Pajak Air Permukaan terhadap Pajak Daerah Provinsi Sumatera Utara Tahun 2020-2023

Abstract

Taxes determine how a country is mobilized, classified, and designed to receive revenue posture in the regional revenue and expenditure budget. Regional taxes consist of several types of taxes, one of which is the surface water tax. Surface water tax is a tax that contributes greatly to the improvement of regional finances, therefore, it is necessary to have a strategy to maximize the collection of surface water tax so that surface water tax revenue can be achieved. Departing from the background, the author then wants to research in the final project with the title "Analysis of the Contribution and Effectiveness of Surface Water Tax to Regional Taxes at the Regional Revenue Board of North Sumatra Province." This study aims to examine the effectiveness of surface water tax on regional taxes in the Regional Revenue Board of North Sumatra Province, to analyze the contribution of surface water tax revenues to regional taxes in North Sumatra Province, and to identify what strategies can be carried out in increasing Surface Water Tax revenue. This study uses a qualitative research method using secondary data and primary data, which is then analyzed by drawing conclusions, and reducing data. The results of this study show that the contribution of surface water tax to regional taxes in North Sumatra Province is in a state of "Very Lack". The effectiveness of Surface Water Tax Revenue in North Sumatra Province is "Effective". The strategies carried out by the North Sumatra Provincial Regional Revenue Baord to increase Surface Water Tax revenue against Regional Taxes are: Conducting field reviews to companies that take and/or utilize surface water, reconciling surface water tax utilization permits with data owned by the North Sumatra Provincial Investment and One-Stop Service Office.