Groundwater Tax Research Articles

Efektivitas dan Kontribusi Pajak Hotel, Pajak Mineral Bukan Logam dan Batuan, dan Pajak Air Bawah Tanah Terhadap Pendapatan Asli Daerah Kabupaten Bojonegoro Tahun 2017-2019

This study aims to analyze the effectiveness and contribution of Hotel Tax, Non-Metal Minerals, Rock Tax, and Underground Water Tax on Local Revenue. The data used is time eries data for 2017-2019. This study uses a descriptive analysis methot using indicators of value classification of effectiveness and contribution criteria. The results of this study indicate the highest level of effectiveness, namely groundwater tax with very effective criteria. While the lowest level of effectiveness is the tax on non-metallic minerals and rocks with effective criteria. The biggest contribution level is hotel tax with very low criteria. While the smallest contribution level is groundwater tax with very low criteria

Analisis Penerimaan Pendapatan Pajak Daerah Di Kabupaten Siau Tagulandang Biaro (SITARO)

Regional taxes are an obligation that must be paid by the community as taxpayers to local governments, functioning to finance regional infrastructure development aimed at improving community welfare. This study aims to determine the tax revenue revenue from each type of regional tax in SITARO Regency by showing the achievement of the target and percentage of tax revenue realization in 2018–2022. The method used in this study is qualitative-descriptive with primary and secondary data sources. The data collection techniques are interviews and documentation. The results of the study show that SITARO Regency's regional tax revenue from 2018 to 2022 fluctuated with an achievement rate of 94%. Meanwhile, the percentage realization of each type of regional tax is: hotel tax of 76%; restaurant tax of 109%; entertainment tax revenue only existed in 2019 and 2020 by 100%; billboard tax of 99%; street lighting tax of 92%; groundwater tax of 30.82%; tax on non-metallic minerals and rocks at 96.94%; PBB P2 by 92.58%; and BPHTB by 115.49%. From the total, it can be concluded that the increase and decrease in tax revenue are due to a lack of public understanding and awareness of paying taxes. The Regional Revenue Division of SITARO Regency sets the tax target budget to not be too high so that the realization can be maximized.

Determinasi Potensi Penghasil Pajak Daerah dan Retribusi Daerah dengan Pendekatan Overlay (Studi Kasus Pada Pemerintah Kabupaten Balangan)

One of the regions in Indonesia that is facing the threat of a regional financial drought in the future is South Kalimantan Province. 50% of the region depends on income from coal mining which is estimated to only be available until 2030. The aim of this research is to determine the types of regional taxes and levies that have potential for regional original income. The data analysis method is overlay analysis through three stages, namely growth analysis, contribution analysis and classification analysis of types of regional taxes. The results of this research are (1) analysis of the growth of most types of regional taxes in Balangan Regency including unsuccessful criteria. (2) analysis of the contribution of most types of regional taxes in Balangan Regency to local revenue includes very poor criteria. (3) Overlay analysis of the classification of potential regional taxes for Balangan Regency for 2021-2022 shows that the type of tax included in the developing category is advertising. Conclusion There are no types of taxes included in the prime category, there are no potential taxes, only advertising tax is developing. Meanwhile, the types of taxes that fall into the underdeveloped category include hotel taxes, restaurant taxes, catering/catering services taxes and the like, taxes on massage parlors, reflexology, steam baths/spas, and fitness centers, street lighting taxes, parking taxes, taxes swallow's nest, ground water tax, tax on non-metallic minerals and other rocks, PBB P2 (Rural and Urban Land and Building Tax), and BPHTB-Transfer of Rights tax means that the ratio of growth and contribution to the average tax is small. The results of the overlay analysis calculation show that most types of regional taxes in Balangan Regency are identified as developing and underdeveloped

The Effect of Groundwater Tax and Advertising Tax on Regional Original Income (PAD) in Medan City

This study aims to determine the Effect of Groundwater Tax and Advertising Tax on Regional Original Income (PAD) in Medan City. The research methodology used is a quantitative descriptive method. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of secondary data. The population and sample in this study were Medan City's Regional Original Income every month for 5 (five) years from 2016 - 2020 which was obtained from the Medan City Regional Financial and Asset Management Agency for 60 months. The analytical method used is multiple linear regression. The results of the research analysis show that groundwater tax has a significant effect on Regional Original Income (PAD) in Medan City. The results of the research analysis show that Advertising Tax has a significant effect on Regional Original Income (PAD) in Medan City. The results of the research analysis show that Groundwater Tax and Advertisement Tax have a significant effect on Regional Original Income (PAD) in Medan City. the coefficient of determination (R Square) is 0.227 or 22.7%, which means that the Regional Original Income (PAD) variable can be explained by the Ground Water Tax and Advertising Tax variables of 22.7% and the remaining 77.8% is explained by other variables such as hotel taxes

THE LEGAL POLICY ROLE OF GROUNDWATER TAX ON WATER RESOURCES CONSERVATION IN INDONESIA

Purpose: This study discusses the role of legal politics in collecting groundwater taxes on water resource conservation and how earmarking taxes in groundwater taxes is an effort to conserve water resources. Theoretical Framework: The theoretical framework for this research is anchored in the intersection of legal and political dimensions within the context of groundwater taxation for water resource conservation in Indonesia. The study recognizes that taxation, as a regulatory instrument, currently falls short in effectively curbing excessive and uncontrolled extraction and utilization of groundwater, primarily due to the comparatively low tax rate in relation to the PDAM clean water tariff. Method: The study employed a normative juridical method with analytical descriptive specifications, utilizing library materials as primary data, categorized as readily available secondary data. Analytical descriptive research was employed to comprehensively analyze legal facts through a systematic examination of primary and secondary data. Result and Conclusion: Environmental conservation matters are the scope of local government, which must be regulated in local government taxation politics through regulations for collecting groundwater taxes on water resource conservation. In earmarking, there is a relationship between taxpayers and the benefits obtained from these taxpayers. Earmarking groundwater tax on water resource conservation can overcome environmental damage and benefit taxpayers. Originality/Value: This research investigates the legal dynamics of groundwater taxation in Indonesia, emphasizing the need for effective conservation measures. Utilizing a normative juridical approach, it explores the role of local government taxation policies and proposes earmarking groundwater taxes to bridge the gap between environmental preservation and taxpayer benefits, offering innovative solutions for sustainable water resource management.

Pemetaan Potensi Pajak Daerah di Kabupaten Sikka Tahun Anggaran 2020-2021

The formulation of the problem in this research is how does the mapping of local tax potential in Sikka Regency based on leading sources, potential sources, developing sources, and underdeveloped sources? This research aimed to determine the mapping of local tax potential in Sikka Regency based on leading, potential, developing, and underdeveloped sources. Research methods used in data collection were interviews and documentation. The data analysis technique was quantitative descriptive analysis using Klassen Typology analysis. The results of the research concluded that of the ten sources of local tax revenue in Sikka Regency included in quadrant I (leading sources) there were no sources of local tax revenue included in the leading sources because the ten sources of local tax revenue lack of potential revenue and the ability to manage high potential. Quadrant II (developing sources) were entertainment tax and billboard tax, where the government has high revenue potential but had the ability to manage low potential. Quadrant III ( potential sources) were road lighting tax, rual-urban land and building tax, and acquisition duty on land building where the government had low potential but had a high capacity to manage. Those included in quadrant IV (underdeveloped sources) were hotel tax, restaurant tax, parking tax, groundwater tax, and non-meltallic mineral and rock tax. That five sources were lack potential revenue and the ability to manage high potential.

Analisis Potensi Pajak Air Tanah dan Kontribusinya Terhadap Penerimaan Pajak Daerah

The implementation of the PDRD Law Number 28 of 2009 concerning the addition and delegation of types of regional taxes and fees has become an opportunity for local governments to maximize all the potential of their regions so that they can increase their regional income. Therefore, exploring the potential and information of groundwater tax in Banggai Regency is one of the important factors to increase local tax revenue. during the 2018-2020 period. This study applies a qualitative descriptive method with a research focus on the potential and contribution of groundwater tax to regional tax revenues in Banggai Regency. The research location is at the Regional Revenue Agency of Banggai Regency. Excavation of the potential for groundwater tax in Banggai Regency resulted in a good percentage in the 2018-2019 period because it had increased and in the 2019-2020 period it had decreased. The untapped potential is 2,641,856,175.4. The biggest groundwater tax contribution is 0.47%, namely in 2019 while in 2018 it was 0.11 and in 2020 it was 0.46. This requires the government's efforts to increase the potential and contribution of groundwater tax so that regional revenues for Banggai Regency also increase.

KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN DAERAH KABUPATEN BATU BARA TAHUN 2018-2021

This study aims to find out how big the contribution of local taxes is to the local revenue of Batu Bara Regency. The population of this study is the realization of local taxes and the realization of local revenue at the Regional Revenue Agency of the Batu Bara Regency. The sample for this research is Regional Tax data and Regional Original Revenue data for 2018-2021 at the Regional Revenue Agency of Batu Bara Regency. The analytical method used is descriptive analysis with the contribution rate formula. Based on the results of the research, it shows that the average contribution realization for 2018-2021 is Hotel Tax, Entertainment Tax, Street Lighting Tax, Parking Tax, Swallow's Nest Tax, Non-Metal Mineral Tax and Acquisition Tax is better than the average realized contribution in 2014-2017 while the Restaurant Tax, Advertising Tax, Land Water Tax and Land and Building Tax are not better. For the average budget and realized contributions for 2018-2021 Entertainment Tax, Advertising Tax, Street Lighting Tax, Parking Tax, Groundwater Tax and Non-Metal and Rock Mineral Tax and Acquisition Tax fulfill the budget while Hotel Tax, Restaurant Tax, Sarang Tax Swallow, Land and Building Tax do not meet the budget and of the eleven Regional Taxes that are classified as "good enough" is the Street Lighting Tax with an average realized contribution for 2018-2021 of 39.48%. Kata Kunci: Regional Tax, Regional Original Revenue, Contribution

Implementation of Groundwater Tax Collection Based on Regional Regulation Number 10 of 2010 concerning Regional Taxes in Tangerang Regency

This study focuses on the Implementation of Groundwater Tax Collection Based on Regional Regulation Number 10 of 2010 concerning Regional Taxes in Tangerang Regency which is motivated by the high activity of groundwater extraction in Tangerang Regency, but in reality, it is found that there is still low awareness of tax subjects to register as taxpayers and low compliance level of tax payable reporting. Therefore, this study aims to describe how the implementation of groundwater tax collection is based on regional regulation number 10 of 2010 concerning local taxes in Tangerang Regency. The research method used is a descriptive method with a qualitative approach. The results showed that the implementation of the collection was not optimal due to the lack of coordination between organizations, discretionary actions by lower-level bureaucrats that were not by regulations, and negative responses from groundwater taxpayers. This study concludes that the implementation of groundwater tax collection in Tangerang Regency is still not fully by tax regulations.

The role of the regulerend function of groundwater tax on the conservation of water resources

The use of water is highly needed for human primary needs and industry. Thus, the government issued a policy related to the function of regulating groundwater taxes to regulate the use of groundwater to make it in harmony with the sustainability of the preservation of water resources. The regulatory function of groundwater tax is not optimal and tax collection plays a greater role in local government revenue, so it does not support the conservation function of water sources. Thus, this research is important for researchers to formulate ‘what is the role of the regular function of the groundwater tax that applies in Indonesia?’ and ‘what is the regulatory model which can synergize groundwater taxes with water resource conservation?’
 This research uses several methods in data collection and compilation. The approach method used in this study is normative juridical under qualitative data analysis. The analytical descriptive method is employed to comprehensively describe and systematically examine primary and secondary data, which then analyzes the research object to provide a clear picture connected to relevant legal theories to find the government policy as the concept of thought.
 The research result showed that the function of the groundwater tax regulerend has not played a role in the conservation of water resources. The role of regular function of groundwater tax requires it to be used to control the sustainable use of groundwater for the greatest prosperity of the people, both now and in the future. Through "emarking or emarked tax," a groundwater management model that synergizes with soil conservation can be applied. This means that groundwater tax revenue is allocated for the conservation or restoration of water resources due to groundwater utilization.

Analysis of the Process of Recording Accounting and Reporting of Groundwater Tax Receipts

Groundwater Tax is a local tax imposed on the withdrawal and/or utilization of groundwater, excluded for the withdrawal and/or utilization of groundwater for basic household needs, irrigation of agriculture and smallholder fisheries, worship, and the withdrawal and/or utilization of groundwater regulated by regional regulations. This research was conducted at the Regional Revenue and Financial Management Agency of Tomohon City. The purpose of this research is to analyze the Accounting and Reporting Process of Groundwater Tax Revenue in Tomohon City based on Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The research method used is a qualitative descriptive method which aims to describe, record, analyze, and interpret the conditions that occur in the research object. The results showed that the Accounting and Reporting Process of Groundwater Tax Revenue at the Regional Revenue and Financial Management Agency of Tomohon City was in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.

Efforts to Increase Free Regional Original Income on the Ponorogo Regency Regional Tax Road-Map for 2022-2026

Local tax revenue is the largest source of local revenue. Conditions in Ponorogo Regency in the local tax revenue sector have decreased in 2020 due to the Covid-19 pandemic. The government must prepare a strategy and design to recover lost tax revenues in 2020. Projections are made to find out the amount of local tax revenue, especially in Ponorogo Regency in the coming 2022-2026. This study aims to calculate and project the value of regional tax revenue for Ponorogo Regency in 2022-2026 and design activities so that these projections can be fulfilled. Secondary data obtained from the Office of Revenue, Financial Management and Regional Assets of Ponorogo Regency. The largest revenue from the Regional Tax for Ponorogo Regency in 2013-2021 is land and building taxes with a total of 250,443,706,350 and the lowest is the groundwater tax post which only reaches 1,862,439,630. However, after making projections for 2022-2026 the largest tax post occurs in total hotels with a value of 6,072,824,558 and the lowest tax post occurs with a parking tax of 722,938,090. The value of the highest tax item has changed in the hotel tax post as well as the hidden tax item in the parking tax which has changed in its entirety from before the projection was carried out. So it is necessary to renew new activity programs in order to increase tax items that are still low and maintain tax items that are already large.

Analisis Efektivitas Penerimaan Pajak Air Tanah Dalam Upaya Meningkatkan Pendapatan Asli Daerah Kabupaten Sumba Timur

Groundwater Tax is a tax on the extraction and utilization of groundwater. The phenomenon in this study is the realization revenue of Groundwater Tax that did not reach the specified target. This lack of success on the Groundwater Tax revenue target is due to the lack of awareness of taxpayers in fulfilling their tax obligations. The purpose of this study was to analyze the effectiveness of groundwater tax revenue in an effort to increase local revenue along with the obstacles and efforts made by the Regional Revenue Agency in an effort to receive groundwater tax. This study used a descriptive qualitative research method. The location in this research was the Regional Revenue Agency of East Sumba Regency. In this study, the author used the theory of effectiveness according to Duncan that used three dimensions to measure effectiveness, i.e., goal achievement, integration, and adaptation. The results of this study showed that in 2018 and 2020 it was less effective because the effectiveness ratio was still below 80%, while in 2019 it was running very effectively as evidenced by the effectiveness ratio level being above 100%. This happens because of the lack of awareness of the taxpayer in paying the Groundwater Tax. The efforts made by the Regional Revenue Agency are to increase optimal supervision by monitoring and conducting socialization related to Groundwater Tax to
 Taxpayers.

Pengaruh Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Boyolali Tahun 2017-2020

The purpose of this study is to determine the effect of local tax revenues on local original income in the government in Boyolali Regency for the 2017-2020 period. This research is quantitative using secondary data, with the population and samples being the PAD Budget Realization Report and the regional tax revenue report for 2017-2020. Based on the results of the t test, it is known that the PBB-P2 and the Entertainment Tax have a significant effect on local original income, while groundwater tax has no effect on local original income. Based on Test F shows that jointly PBB-P2, Groundwater Tax, Entertainment Tax has a significant effect on Local Native Income.

FAKTOR-FAKTOR YANG MEMENGARUHI PENDAPATAN ASLI DAERAH KOTA JAKARTA UTARA

The purpose of the study was to obtain empirical evidence of the effect of hotel taxes, restaurant taxes, entertainment taxes, parking taxes, groundwater taxes, land and building rights acquisition fees on local revenue. The sample of this study was 96 samples, consisting of January to December the period from 2013 to 2020. The data analysis method used to test the hypothesis in this study was purposive sampling. The results of this research data were analyzed using multiple linear regression. The results of the research that have been carried out show that entertainment tax, parking taxes, land and building rights acquisition fees have an influence on local revenue. Meanwhile, hotel taxes, restaurant taxes, and groundwater tax have no effect local revenue.

THE EFFECT OF LAND AND BUILDING RIGHTS ACQUISITION DUTY (BPHTB) AND GROUNDWATER TAX ON REGIONAL INCOME OF BANDAR LAMPUNG CITY 2016-2020

The purpose of this study was to determine the effect of land and building rights acquisition fee and Groundwater Tax partially on Regional Original Revenues in 2016-2020 in Bandar Lampung, and also to determine the simultaneous effect of land and building rights acquisition, and Groundwater Taxes on Regional Original Revenues in 2016- 2020 in the city of Bandar Lampung. This research is a descriptive study using target report and tax realization data from BPPRDBandar Lampung in 2016-2020, and data analysis using multiple linear regression.Based on the results of this study it is known that the land and building rights acquistion fees has a significant effect on the PAD of Bandar Lampung in 2016-2020, where these resualt of the t test greater than t table (5,336>2,002). Groundwater tax has no significant effect on the PAD of Bandar Lampung. This can be shown by the significance value 2,821>2,002 and obtained from a significance value of 0,07>0,05. And the results of the f test show the results of the calculated f tes are greater than f table 31,218>3,15. Based on these results, it can be concluded that simultaneous the is a significant effect between BPHTB revenue and groudwater tax on PAD Bandar Lampung for the 2016-2020 period.

Analysis of Regional Tax Potential of Pamekasan Regency

Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded by other parties, secondary data are the realization of Pamekasan Regency's original revenue) was adopted in this study. Results showed several potential tax leakages have occurred in Pamekasan regency with tax gap of 43% was sourced from total hotel tax revenue realization, 60.4% of total restaurant tax realization, 86% of total entertainment tax realization, 81% of total parking tax realization, and 32% of the total in groundwater tax realization. This study provides several policy recommendations for local governments to increase the potential for local tax revenues in the future.

Evaluating Distributed Policies for Conjunctive Surface Water‐Groundwater Management in Large River Basins: Water Uses Versus Hydrological Impacts

AbstractIt is imperative to understand the interconnectedness of water use and hydrological impacts for water policy design underlying varying hydrological conditions across space and over time. However, such analysis remains difficult, constrained by the lack of appropriate modeling tools that fully integrate water policies, water use, and hydrological processes with high spatiotemporal resolutions. To address this challenge, this study proposes a distributed policy design scheme featuring spatially variable and temporally dynamic policies for conjunctive surface water‐groundwater management in large river basins. A fully integrated modeling framework is developed to tightly couple (a) an agent‐based model for farmers' water use under distributed water policies and (b) a physically based hydrological model for surface water‐groundwater processes. The modeling framework is applied to the Heihe River Basin to assess water use and hydrological impacts under distributed water policies. By using the distributed policy scheme to adjust a water policy (e.g., groundwater tax) across space and over time, we found that hydrological outcomes can be improved without adversely reducing agricultural water supply. For example, by shifting the implementation of a high groundwater tax from dry to wet years, a rise of the water table by 0.28 m (0.03–0.95 m across different irrigation districts) can be achieved while the total water supply is maintained at a similar level. Furthermore, hydrological externality effects among nearby districts can be explicitly identified and quantified based on assessments of spatially varying water policies. This study highlights the need for water policy design to consider spatiotemporal variations in the physical hydrological system.

ANALISIS EFEKTIVITAS POTENSI PENERIMAAN PAJAK HOTEL DAN RESTORAN, SERTA PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG DI DINAS PENGELOLAAN KEUANGAN DAERAH (DPKD) KOTA TANGERANG

REVI YUSTIANI. Effectiveness and Contribution of Hotel and Restaurant Taxes, as well as the Tangerang City Groundwater Tax in the Tangerang City DPKD for the 2015-2017 Period. Under the guidance of Mrs. Siti Maryama, S.E., M.M. Local Original Revenue becomes very important because as a source of funding for the Regional Government which can be used as a benchmark in the implementation of regional autonomy and is one component of regional revenue sources, for example local income is the Hotel and Restaurant Tax, and Groundwater Tax. The purpose of this study was to determine the level of effectiveness of hotel and restaurant tax collection and groundwater tax in the city of Tangerang during 2015-2017 and to determine the contribution made by the hotel and restaurant tax and groundwater tax on the Local Original Revenue of the City of Tangerang during 2015- 2017. The data used in this study are secondary data with qualitative methods that refer to information collected from existing sources. Data analysis method used is descriptive analysis. Based on the results of the analysis, the level of effectiveness of hotel and restaurant taxes, as well as the Tangerang City groundwater tax during 2015-2017 was very effective and the contribution of hotel and restaurant tax revenue and groundwater tax on the Tangerang City's Local Original Revenues during 2015-2017 was very less. Keywords : effectiveness, contributions, hotel tax, restaurant tax, groundwater tax, local original revenue.

Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Nganjuk Periode 2016-2019

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax, Original income