Implementasi Kebijakan Pemerintah terhadap Pembebasan Pajak Pertambahan Nilai Atas Penyerahan Air Bersih (Studi Kasus pada PDAM Tirtanadi Cabang Deli Serdang)

Abstract

Delivery of clean water is a basic service that is very important for community welfare. In an effort to improve the accessibility and quality of clean water, the government has implemented a Value Added Tax (VAT) exemption policy for the delivery of clean water. It is hoped that the cost of producing clean water can be reduced and ultimately reduce the burden on the cost of living for the community, as well as improve the health and welfare of the community as a whole. This research aims to determine the implementation of government policy regarding value added tax exemption for the delivery of clean water to the consumer community of PDAM Tirtanadi Deli Serdang Branch. This research uses a qualitative, descriptive approach to analyze data by describing or describing the data that has been collected as it is and carried out through observation, interviews and documentation. The results of this research can show that the implementation of government policy regarding exemption from value added tax for the delivery of clean water is in accordance with government regulation no. 58 of 2021 concerning the delivery of clean water that is exempt from the imposition of value added tax. This research, which is guided by the public policy implementation factor model according to George Edward III, shows that the implementation of the value added tax exemption policy on clean water refers to communication factors, resources, attitudes of implementers. or disposition, and the bureaucratic structure as a whole is in good and ideal accordance. The obstacles found are a lack of education and outreach to the public about this policy and its objectives. It is hoped that every policy implementer will continue to improve services to the public to make government policies a success.