Prosedur Pemungutan Pajak Air Tanah Di kota Medan Dan Hambatan-Hambatannya

Abstract

Tax is one of the primary sources of regional income, playing an important role in development and the provision of public service. One type of tax imposed in Medan City is groundwater tax. Groundwater tax has high economic value, especially for industrial, commercial, and service activities. However, in its implementation, the collection of groundwater tax still faces various challenges, such a weak supervision, lack of valid data on water extraction volume, and suboptimal awareness and compliance among taxpayer. The aim of this research is to analyze the conformity of groundwater tax procedure in Medan City with applicable regional regulations, evaluate taxpayers’ perceptions of the ease of understanding the procedures, and identify the obstacles encountered during implementation. This study applies a qualitative method with a case study approach, utilizing interviews, observations, and documentation to analyze and identify the actual conditions of groundwater tax collection procedures in Medan City and the challenges they face. The results of the study indicate that the procedure for collecting groundwater tax in Medan City has been implemented in accordance with applicable regional regulations. However, there are gaps between regulation and practice in the field; administrative processes remain complex, and the lack of accurate measuring tools makes tax calculation less objective.