Strategi Pemungutan Pajak Air Permukaan dan Sanksi Atas Keterlambatan Pembayaran Oleh Wajib Pajak di Provinsi Sumatera Utara

Abstract

The research was motivated by the decrease in targets and realization of Surface Water Tax Revenue at the Regional Taxes and Retribution Management Boad in 2019-2021. The decrease in Surfance Water Tax revenue is duea to obstacles in the tax collection process, so it can be formulated in this study that what is the strategy used by the regional Taxes and Retribution Management Boad in collecting Surface Water Tax in North Sumatra Province, what are the sanctions given to taxpayers, who mak delays in payment, as well as what obstacles are often faced when making collections. The purpose of this study is to find out how the strategy is carried out by the Regional Taxes and Retribution Management Boad in collecting Surface Water Tax, to find out what sanctions are given to Taxpayers if there is a delay in the payment of Surface Water Tax, and to find out what obstacles are faced. when collecting Surface Water Tax. This study uses a qualitative method with a descriptive approach. Data were collected by interview and observation techniques. Based on the results of the research conducted by the author, it shows that the surface water tax collection strategy implemented by the Regional Taxes and Retribution Management Boad is by controlling the use of the Surface Water Tax, encouraging the use of a meter, conducting socialization with taxpayers. The sanction given if late in paying the Surface Water Tax is in the form of an administrative sanction of 2%/month. The Provincial Government of North Sumatra, especially the Regional Taxes and Retribution Management Boad, has experienced problems in collecting Surface Water Tax, including the lack of understanding of Taxpayers on the system and procedures for depositing in payments.