| dc.description.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. | en_US |
