| dc.description.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. | en_US |
