Mekanisme Pemungutan Pajak atas Pengambilan dan Pemanfaatan Air Tanah di Badan Pendapatan Daerah Kabupaten Karo

Abstract

Groundwater Tax (PAT) is one of the sources of Regional Original Income (PAD) that plays a crucial role in supporting regional development, including in Karo Regency. This tax not only functions as a fiscal instrument to increase regional income but also serves as a regulatory tool to ensure that groundwater resources are not excessively exploited and remain sustainable. The realization of groundwater tax revenue has not been optimal in the past three years, necessitating a more in-depth study of the collection mechanism and the obstacles hindering revenue target achievement. The purpose of this study is to examine the targets and realization of groundwater tax revenue, to describe the mechanism of tax collection on groundwater extraction and utilization, and to identify the obstacles faced in the collection process at the Regional Income Bored (BAPENDA) of Karo Regency. The data analysis method employed in this research is descriptive qualitative. Data collection techniques include observation, interviews, and documentation. The results indicate that groundwater tax revenue realization from 2022 to 2024 experienced a decline. In 2022, revenue realization nearly reached the target; however, in 2023 and 2024, it fell short of the set targets. The collection mechanism is implemented in accordance with regional regulations through several stages: taxpayer registration, tariff determination, installation of meters, issuance of NPWPD and SKPD/STPD, and payment through partner banks. The obstacles encountered in the collection of groundwater tax at BAPENDA Karo Regency include budget constraints, compliance reporting strategies, and meter installation issues.