Analisis Perhitungan Pemungutan dan Pelaporan Pajak Air Tanah Kota Pematangsiantar (Studi pada Badan Pengelola Keuangan Daerah)

Abstract

The decentralization policy requires local governments to explore potential sources of local revenue that could be managed to be used as a source of funding for regional development, one of which is by collecting local taxes. One of the local sub-taxes collected by Pematangsiantar city government is groundwater tax, but the collection is still not optimal because there are many parties who take and utilise groundwater do not report their use permits. The aim of this study is to determine how the implementation of the calculation, collection, and reporting revenues of groundwater tax, as well as the obtacles that occured and the efforts to overcome it, also to find out how much the contribution of groundwater tax to local taxes in Pematangsiantar city. The research method used is qualitative descriptive, the results of this study are the implementations of the calculation and collection of groundwater tax carried out by the Regional Financial Management Board of Pematangsiantar city in accordance with as stipulated in Pematangsiantar city Regional Regulation No. 6 of 2011 and Pematangsiantar Mayor Regulation No. 21 of 2011. Reporting of groundwater tax revenue is carried out after the taxpayer makes a payment and receives a Regional Tax Payment Slip, carried out in coordination with the revenue exchequer, by making daily and monthly reconciliation reports to be adjusted to the Regional General Cash Account. The average percentage contribution of groundwater tax to local taxes in Pematangsiantar city during 2018-2022 is 0,84%, which is the smallest contribution mong the nine local taxes levied by the Regional Financial Management Board of Pematangsiantar city.