Analisis Penerimaan Pajak Air Permukaan Di Provinsi Nusa Tenggara Timur

MAUWENI, Margaritha H. (2019) Analisis Penerimaan Pajak Air Permukaan Di Provinsi Nusa Tenggara Timur. Masters thesis, Universitas Katolik Widya Mandira.

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Abstract

Tax is a mandatory contribution to the state owed by individuals or entities that are coercive based on the law, with no direct compensation used for the country's needs for the greatest prosperity of the people (Law No.28 of2007 concerning the Law Taxation). Problems in this study are regarding Surface Water Tax, Amount of Surface Water Tax Payable, factors cause arrears in surface water tax payments, and Effectiveness and contribution of surface water tax to NTT's Original Revenue.The aims of this study are to analyze magnitude of potential Surface Water Tax revenues, outstanding Surface Water Tax revenues, factors that cause arrears in surface water tax payments,and to determine the effectiveness and contribution of surface water taxes to NTT's Original Revenue. This study employs secondary data from 2014 to 2018, the dataisanalyzedusing descriptive statistical analysis.Based on the analysis, it is known that the total revenue of surface water revenues in 22 regencies / city in East Nusa Tenggara Province always fluctuates and tends to decrease. The total surface water tax owed during 2011 -2018 was up to Rp 725,845,299. Of which had been repaid was Rp 489,621,419. The remaining arrears on surface water tax until 2018 was Rp 236,223,880. Factors that caused the arrears on surface water tax arrears are: taxpayers who are undisciplined in paying taxes, poor performance of tax collectors, poor tax collection systems, Realization of surface water tax revenue is very effective,the contribution of surface water tax to Local Revenue is very low, which is at 0.074.The advice given in this study is that the government in this case the Department of Energy and Mineral Resources of East Nusa Tenggara Province, should optimize andinnovate new springs that are spread throughout the Regencies / City, so that the water debit is greater so that the revenue from surface water tax will be greater. Thus the contribution of surface water tax to local revenue can be increased. There is needed for high awareness of taxpayers in tax payments.

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