Tata Cara Penyusunan Target Penerimaan Pajak Air Permukaan di Provinsi Sumatera Utara pada Badan Pengelolaan Pajak dan Rertibusi Daerah Provinsi Sumatera Utara

Abstract

Faculty of Social and Political Sciences, Universitas Sumatera Utara The purpose of this study is to find out (1) how the composing of a target for receiving a surface water tax in north Sumatra (2) what is a problem in the formulating of a target for receiving a surface water tax in north Sumatra. The data-collection technique used was interviews and documenting. Research shows that (1) the average target figure of 2017- 2021 is Rp 168,257,590,070 and the average realizya is Rp 276,609,294,969.4. The highest admissions in 2018 and the lowest admissions in 2019. Target data and realization from 2017-2021 are fluctuating. (2) target average 2017-2021 is Rp 168,257,590,070 and the average realizya is Rp 276,609,294,969.4. The highest admissions in 2018 and the lowest admissions in 2019. The target data and the realization of 2017-2021 are fluctuating in terms of the year, with the same rate as 1) trend; 2) the water gauge failed to flash; 3) the effects of covid-19 are responsible for economic downturns; 4) the absence of strict penalties against stubborn taxpayers.