ANALISIS KONTRIBUSI PENERIMAAN PAJAK AIR PERMUKAAN KOTA PALEMBANG PADA BADAN PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN
Daftar Isi:
- This study aims to describe and uncover the reasons for not achieving the contribution of the surface water tax of palembang city in 2017. The concept used is the concept proposed by mardiasmo and then measuring the interval ratio contribution category and measuring the growth rate of surface water tax based on the tax growth rate criteria by halim in 2007. This study used a qualitative method with a descriptive approach. Data collection techniques used were interviews, documentation, and library studies. The results of this study found that the contribution of the surface water tax of the city of palembang to the regional revenue agency of south sumatra province in 2017 was classified as a very low contribution ratio category. This contribution is influenced by several factors, namely inhibiting factors and supporting factors. The addition of new companies is as big as pdam and pt. Pusri as a taxpayer is needed because of the very lacking contribution of the surface water tax of the city of palembang. The regional revenue agency of south sumatra province and uptb palembang i and palembang ii are expected to continue to improve socialization so that there is no longer limited knowledge of taxpayers regarding the obligation to pay surface water taxes.