ANALISIS PERHITUNGAN, PENETAPAN DAN PEMUNGUTAN PAJAK AIR PERMUKAAN PADA UPTD-PPD BADAN PENDAPATAN DAERAH DI MINAHASA

Abstract

Surface water tax is a tax imposed on the public or taxpayers who take and use water that is on the surface. Surface water in question is water that is on the ground surface and does not include sea water. This study aims to evaluate the calculation, determination and collection of surface water taxes at the UPTD-PPD of the Regional Revenue Agency in Minahasa in accordance with regional regulations and applicable tax laws. The analytical method used in this research is comparative descriptive analysis and the data collection method is conducted by interview and documentation. The results of the study stated that the calculation and determination of the tax payable at the UPTD-PPD of the Regional Revenue Agency in Minahasa was in accordance with regional regulations and the applicable taxation laws as well as in carrying out agency tax collections that followed the applicable local tax collection regulations.