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Sistem Pemungutan Pajak Air Permukaan pada UPT Pengelolaan Pendapatan Daerah Surabaya Utara

Pratama, Desi Wulandari (2020) Sistem Pemungutan Pajak Air Permukaan pada UPT Pengelolaan Pendapatan Daerah Surabaya Utara. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

Surface Water Tax (PAP) is a provincial tax that is levied based on the use and utilization of surface water by individuals and entities. The surface water tax is levied by the provincial government through the Regional Revenue Agency (BAPENDA) and implemented by the Regional Technical Management Implementation Unit (UPT PPD). PAP is collected based on the consumption of the volume of water by the Taxpayer (WP) with a tax rate of 10%. PAP is one of the components that contribute to Regional Original Revenue (PAD). Data obtained using interview and documentation methods. The data is then analyzed and the results obtained in the form of a decrease in the realization of PAP are due to one of the stages of the tax collection mechanism that is not in accordance with applicable regulations. The results of the analysis show that this situation makes PAP contribution to PAD not optimal. Keywords: Collection System, Surface Water Tax, Contribution

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: DESI WULANDARI PRATAMA
Date Deposited: 29 Jan 2021 22:12
Last Modified: 29 Jan 2021 22:12
URI: http://eprints.perbanas.ac.id/id/eprint/7428

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