Prosedur Penagihan Pajak Air Tanah di Badan Pengelola Pajak dan Retribusi Daerah Jambi

Alfii, Yanti (2025) Prosedur Penagihan Pajak Air Tanah di Badan Pengelola Pajak dan Retribusi Daerah Jambi. D3 thesis, Universitas Jambi.

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Abstract

This study aims to determine and analyze the "Groundwater Tax Collection Procedure at the Jambi Regional Tax and Retribution Management Agency. Groundwater tax is one of the potential sources of Regional Original Income (PAD), so its management must be carried out effectively and in accordance with the provisions of laws and regulations. This study uses a qualitative descriptive method with a case study approach, where data is collected through interviews, observations, and documentation. The results of the study indicate that the Jambi BPPRD includes the stages of tax object data collection, tax determination, issuance of Regional Tax Determination Letters (SKPD), delivery of billing letters, and active collection actions through warning letters and letters of coercion if there are arrears. Although in general the procedure has been carried out according to the rules, there are still obstacles such as lack of taxpayer awareness and limited resources in field supervision. Therefore, it is necessary to improve the supervision system, socialization to taxpayers, and the use of information technology to support the efficient process of collecting groundwater tax in Jambi City. Keywords: Tax, Groundwater Tax, Tax Collection, Regional Tax, Collection Procedure

Type:	Thesis (D3)
Subjects:	L Education > L Education (General)
Depositing User:	Alfi Yanti
Date Deposited:	17 Jul 2025 04:05
Last Modified:	17 Jul 2025 04:05
URI:	https://repository.unja.ac.id/id/eprint/84761

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