Wirawan, KykyOctasari (2015) Analisis Potensi Subjek Pajak Dan Kontribusi Pajak Atas Pengambilan Dan Pemanfaatan Air Tanah Di Kota Batu ( Studi Tentang Kontribusi Pajak Atas Pengambilan Dan Pemanfaatan Air Tanah Terhadap Pad Pad. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini didasarkan pengenaan pajak terhadap penggunaan air tanah di Kota Batu. Implementasi kebijakan tentang pajak air tanah di Kota Batu harus berjalan secara efektif agar potensi subjek pajak air tanah semakin berkembang guna peningkatan kontribusinya terhadap Pendapatan Asli Daerah Kota Batu. Penelitian ini menggunakan penelitian deskriptif dengan pendekatan kualitatif. Fokus penelitian ini adalah menganalisis potensi pajak air tanah, kontribusi pajak air tanah terhadap Pendapatan Asli Daerah (PAD), dan analisis implementasi Peraturan Daerah No.7 Tahun 2010 tentang Pajak Air Tanah. Pengumpulan data pada penelitian ini menggunakan wawancara dan dokumentasi. Teknik analisis data yang digunakan meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini adalah pajak air tanah memiliki potensi subjek pajak yang cukup besar. Pajak air tanah memiliki realisasi penerimaan melebihi target selama tahun 2012-2014. Untuk kontribusi terhadap Pendapatan Asli Daerah (PAD) Kota Batu, pajak air tanah masuk dalam kategori “sangat kurang”. Pada implementasi kebijakan pajak air tanah, Dinas Pendapatan Kota Batu sesuai dengan model implementasi Edward yang meliputi variabel komunikasi, sumber daya, disposisi, dan stuktur birokrasi. Saran yang diajukan dalam penelitian ini adalah perlu adanya peningkatan kualitas pegawai Dinas Pendapatan Kota Batu, perlu tambahan jumlah pegawai, perlu adanya penajaman sosialisasi untuk setiap jenis pajak daerah khususnya pajak air tanah, dan perlu penyesuaian kebijakan untuk mengatur kenaikan harga dasar air di Kota Batu.
English Abstract
The study is based on the taxation of the use of groundwater in Batu. The policy implementation of groundwater tax in Batu should be effective so that potential subject of groundwater tax can grow rapidly in order to increase its contribution toward the regional income of Batu. This study uses descriptive research with a qualitative approach. The focus of this research is to analyze the tax potential of ground water, the contribution of ground water toward the regional income and the implementation of region regulation number 7 of the year 2010 about the ground water’s tax. The data collection in this study uses the interview and the documentation. The technique of data analysis applied is the data analysis includes the data reduction, data presentation, and conclusion. The result of this study shows that the tax of ground water has a big potential subject. The tax of ground water had the acceptance contribution which was higher than the target during 2012 until 2014. For the contribution to the regional income, the ground water tax is in the category of "very poor". In term of the policy implementation of the ground water’s tax, the Regional Income Department of Batu City is in accordance with the implementation model by Edward (1980) that includes variables of communication, resources, disposition, and a bureaucratic structure. The suggestions which is suggested in this research is that there is a need to improve the quality of the employees of Regional Income Department in Batu City, a need of additional number of employees, a need for sharpening socialization for every type of local tax especially tax of groundwater, and need a policy adjustment to regulate the increases of the basic ground water price in Batu City.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2015/450/ 051506717 |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Kustati |
| Date Deposited: | 09 Oct 2015 14:33 |
| Last Modified: | 09 Oct 2015 14:33 |
| URI: | http://repository.ub.ac.id/id/eprint/117505 |
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