Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal of Nusantara Islam International Journal of Nusantara Islam
Hertin Nur Cahya
Representative Office of the Supreme Audit Agency of West Java Province
Religion Arts Humanities Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Challenges in the Implementation of Groundwater Tax Collection in Sumedang Regency: A Fiscal Decentralization Perspective and Islamic Normative Support Hertin Nur Cahya
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.52873

Abstract

This study examines the implementation challenges of the Groundwater Tax (Pajak Air Tanah, PAT) in Sumedang Regency from the perspective of fiscal decentralization and Islamic normative support for Sustainable Resource governance. Drawing on audited financial reports for the 2022-2024 fiscal years and a review of taxation, water resource, and licensing regulations, the study finds that PAT realization consistently fell short of the target, dropping from 64.15% in 2023 to 55.57% in 2024, despite high extraction potential. These weaknesses are driven by partial revenue assignment, reliance on provincial authorities to determine the Groundwater Acquisition Value, regulatory disharmony, licensing delays, and weak inter-agency coordination. Beyond institutional constraints, Islamic ethical principles – khalifah (stewardship), israf (prohibition of waste), and maslahah (public interest) – reinforce the legitimacy of groundwater taxation for environmental protection and social welfare. The study highlights the urgency of harmonizing regulations, strengthening administrative capacity, and integrating licensing and taxation systems.
Challenges in the Implementation of Groundwater Tax Collection in Sumedang Regency: A Fiscal Decentralization Perspective and Islamic Normative Support Hertin Nur Cahya
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.52873

Abstract

This study examines the implementation challenges of the Groundwater Tax (Pajak Air Tanah, PAT) in Sumedang Regency from the perspective of fiscal decentralization and Islamic normative support for Sustainable Resource governance. Drawing on audited financial reports for the 2022-2024 fiscal years and a review of taxation, water resource, and licensing regulations, the study finds that PAT realization consistently fell short of the target, dropping from 64.15% in 2023 to 55.57% in 2024, despite high extraction potential. These weaknesses are driven by partial revenue assignment, reliance on provincial authorities to determine the Groundwater Acquisition Value, regulatory disharmony, licensing delays, and weak inter-agency coordination. Beyond institutional constraints, Islamic ethical principles – khalifah (stewardship), israf (prohibition of waste), and maslahah (public interest) – reinforce the legitimacy of groundwater taxation for environmental protection and social welfare. The study highlights the urgency of harmonizing regulations, strengthening administrative capacity, and integrating licensing and taxation systems.
Co-Authors