dc.description.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. | en_US |