Skripsi

MEKANISME PERHITUNGAN PAJAK AIR PERMUKAAN PADA BADAN PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN

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Surface Water Tax is one of the taxes collected by the regional government to finance development and provision of public services. Surface Water Tax is also a form of contribution from the natural resources sector to regional income. Surface water tax is a tax imposed on the use of surface water, either for domestic, industrial, or commercial purposes. The purpose of this report is to describe the mechanism for calculating surface water tax, starting from the legal basis that regulates it, factors that influence the amount of tax, to administrative procedures carried out by the Regional Revenue Agency of South Sumatra Province. The process of calculating surface water tax, there are a number of components that are taken into account, including the volume of water used, the category of utilization, and the applicable rates. The method used is to collect some available data and through direct interviews with the employees involved. The author will also explain the challenges faced by the Regional Revenue Agency of South Sumatra Province in managing and optimizing surface water tax revenues, as well as provide recommendations for improving the tax calculation and collection system. Although the current mechanism is running quite well, there are still challenges and problems that are prone to occur that taxpayers do to avoid surface water tax and the lack of taxpayer understanding in calculating the applicable surface water tax. The author also hopes that this report can provide insight and solutions for regional tax managers in improving the efficiency and accuracy of surface water tax calculations. Keywords: Mechanism, Calculation, Surface Water Tax

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Availability

Detail Information

Series Title

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Call Number

T1812202025

Publisher

Indralaya : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvii, 46 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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