Article Per Year (5 Year)
p-Index From 2021 - 2026
11.437
P-Index
This Author published in this journals
All Journal Politika: Jurnal Ilmu Politik ELKHA : Jurnal Teknik Elektro CAUCHY: Jurnal Matematika Murni dan Aplikasi LiNGUA: Jurnal Ilmu Bahasa dan Sastra Hunafa: Jurnal Studia Islamika ELINVO (Electronics, Informatics, and Vocational Education) EXPOSURE JOURNAL Jurnal Dimensi BERITA BIOLOGI Anglo-Saxon : Jurnal Ilmiah Program Studi Pendidikan Bahasa Inggris JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat MANAJERIAL Risâlah, Jurnal Pendidikan dan Studi Islam JTERA (Jurnal Teknologi Rekayasa) Proceeding Simposium Nasional Kelautan dan Perikanan Jurnal Akuatiklestari Jurnal Media Elektro : Journal of Electrical Power, Informatics, Telecommunication, Electronics, Computer and Control System Journal of Humanities and Social Studies Musawa: Journal For Gender Studies Journal of Education, Humaniora and Social Sciences (JEHSS) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) JEECAE (Journal of Electrical, Electronics, Control, and Automotive Engineering) JIKAP PGSD: Jurnal Ilmiah Ilmu Kependidikan Jurnal Fokus Elektroda : Energi Listrik, Telekomunikasi, Komputer, Elektronika dan Kendali Edum Journal Dinasti International Journal of Management Science PERSPEKTIF Jurnal Pemerintahan dan Politik Jurnal Akuakultura Universitas Teuku Umar Strukturasi: Jurnal Ilmiah Magister Administrasi Publik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences G-Couns: Jurnal Bimbingan dan Konseling Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) Jurnal Riset Teknologi Pencegahan Pencemaran Industri Language and Education Journal Journal La Sociale Jurnal Pengabdian Masyarakat (ABDIRA) Waniambey: Journal of Islamic Education INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE JCP (Jurnal Cahaya Pendidikan) Fakultas Keguruan dan Ilmu Pendidikan Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Jurnal Teknik Informatika GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh International Journal of Contemporary Islamic Law and Society Journal of Language and Literature Studies Altifani : Jurnal Pengabdian Masyarakat Ushuluddin, Adab, dan Dakwah Jurnal TLM Blood Smear Journal of Public Representative and Society Provision Proceeding Applied Business and Engineering Conference Jurnal Ilmiah Administrasi Publik dan Pemerintahan E-JRM Jurnal Matematika Integratif Inovbiz: Jurnal Inovasi Bisnis Seri Manajemen, Investasi dan Kewirausahaan Journal of Law, Education and Business FASKES : Jurnal Farmasi, Kesehatan, dan Sains IIJSE Cakrawala Ekonomi dan Keuangan Journal of Leadership, Management and Policy in Education Deka in Medicine International Journal of Research in Counseling JOURNAL OF ISLAMIC COMMUNITY AND DEVELOPMENT Jurnal Integrasi Manajemen Pendidikan Panicgogy International Journal Journal of Multidiscipline and Collaboration Research TANJAK : Jurnal Pengabdian Kepada Masyarakat Auxilium : Jurnal Pengabdian Kesehatan Frontiers in Sustainable Science and Technology Nosipakabelo: Jurnal Bimbingan dan Konseling Keislaman
Adam Adam
Penangkapan Ikan, Politani Negeri Pangkep
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 105 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE

 1 
THE EFFECTIVENESS OF GROUNDWATER TAX SERVICES IN ENHANCING REGIONAL ORIGINAL REVENUE: A POLICY IMPLEMENTATION ANALYSIS IN LOCAL GOVERNMENT Harahap, Afrodita Arika Arnisya; Adam, Adam; Batubara, Beby Masitho
International Journal of Cultural and Social Science Vol. 7 No. 2 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i2.1310

Abstract

This study examines the effectiveness of groundwater tax (Pajak Air Tanah) services as a source of Regional Original Revenue (Pendapatan Asli Daerah/PAD) in Medan City by adopting a public service effectiveness perspective. Unlike previous studies that primarily emphasize fiscal performance, this research applies Steers’ organizational effectiveness framework, which includes goal attainment, integration, and adaptation, to provide a multidimensional analysis of tax service performance. A descriptive qualitative approach was employed to capture institutional practices, service processes, and stakeholder perspectives that cannot be adequately explained through quantitative indicators alone. Data were collected through interviews, observations, and document analysis involving officials of the Regional Revenue Agency (Bapenda) of Medan City. The findings reveal that groundwater tax services have been administratively implemented in accordance with existing regulations, particularly in terms of registration, assessment, and collection procedures. However, the contribution of groundwater tax to PAD remains relatively low due to structural limitations, including a restricted tax base, regulatory policies aimed at controlling groundwater extraction, and the transition toward piped water consumption. From the perspective of goal attainment, service outputs are achieved, yet fiscal targets are only partially fulfilled. In terms of integration, limited communication and weak inter-agency coordination hinder the expansion of the tax base and reduce data accuracy. Meanwhile, adaptation capacity remains reactive, constrained by limited resources and the absence of systematic innovation in service delivery. The study concludes that groundwater tax should not be evaluated solely as a revenue-generating instrument but also as a regulatory tool for environmental governance. Therefore, improving service effectiveness requires strengthening institutional coordination, enhancing data integration systems, and developing adaptive service strategies to balance fiscal objectives with sustainable resource management.
Co-Authors . Zulfan A.R. Pratiwi Hasanuddin AA Sudharmawan, AA Abubakar Abubakar Ainal Mardhiah Akbar, Alifya Akmal, Andi Al-Adawiyah, Rabi'ah Albert Efendi Pohan Aldama, Ardita Alfa Nelwan Alhafisht Amdila, Reyhan Alkhalefi, Dhani Amelia, Cici Amir Amir Amir, Muh. Ikhsan Aniati Aniati Ardhi, Mega Aulia Ariadi, Ariadi Ariyanti, Anita Asdinar Asnia, Asnia Asra, Yunelly Asrawati Asrawati, Asrawati AT. Israel, Siti Fitriani Atun, Muslih Aulia, Asmy Ema Awwaliyah, Rahmah Nada El Baci, Muhammad Ihsan Bambang Santosa, Bambang Santosa Bastomi, Mohamad Beby Masitho Batubara Budi Hartono Budiman, Ismail Burhan, Moh. Januar Ismail Custer, Johny Deliana, Marlina Deluma, Ridwan Desi Surlitasari Dewi Dewi , Desi Surlitasari Dewi Yana, Dewi Dhita, Ferlin Ayp Doni Subrata Dorowati, Butet Eka Wilany Elanesi Esvandhiary, Faradilla Ependi, Rustam Fachrurrezza, Mochammad Fahrul Fahrul Faisal Rahman, Faisal Faizi, M. Nur Faizin, Syuura Annisa Fatma, Ummi Fauziyah, Zakin Fauziyah Fitriana, Dea Fitriani Fitriani Gusnarib, Gusnarib Hairuddin Cikka Hajar, M. Abduh Ibnu Hamdani Hamdani Handarly, Dolly Harahap, Afrodita Arika Arnisya Hasmira Said, Hasmiras Said Hasniati, Hasniati Hasriani Hasriani, Hasriani HEDDY JULISTIONO Herbowo, Dono Heri Kusmanto, Heri Herlian, Herlian Hermanto Hermanto Hikmatul Amri Hutabarat, Berni Arnita Ibrahim Latepo Ibrahim, Siti Fadillah Idward Resha Indiarto Iis Dahlia, Iis Ilham Jaya Ishak Bagea Islawati Isman, Isman Isnaini Jayu, Prastiwi Julianis, Erva Jumsurizal Jumsurizal Junierissa Marpaung, Junierissa Juwita Boneka Sinaga Kaharuddin Kamaruddin Kamaruddin Kasim Kasim Kurnia, Muhammad Lianda, Jefri Lianda, Jefri Lilianti lilianti Lilianti, Lilianti Lisa Sari, Lilis Lukman S. Thahir M. Sabir M., Rahmawati Maharani, Sindy Putri Maksum Syahri Lubis manik, Agustina Marlon Sihombing Matondang, Emmil Mohd Arief Maulana, Hutomo Atman MAULIDIYAH, NUR Miransyah, Noor Wahyu Mokh. Ulil Hidayat Muhammad Iqbal Muharnis Muharnis, Muharnis Mujiati Mujiati Muliyani Muliyani Musbir Musbir Muslimah Muslimah Muthmainah, Resti Siti Mutmainna, Mutmainna Nainggolan, Frans Rosaveld Hamonangan Napitupulu, Yuyun Anggia Murni Nasaruddin Nasaruddin Nasution, Decy Erni Nasution, Syafriansyah Niwanda, Tantri Novita Rahman, Fauzya Nugroho, M. Gusty Nurhaya, Nurhaya NURLAELA NURLAELA Nurlaili Nurlaili Nurwahida Alimuddin Nurwahidah Alimuddin Nurzaima, Nurzaima Oktaviyani , Tariska Inka Panjaitan, Maria Rivera Parasian Pardomuan, Basrah Pohan, Albert Effendi Prasetyo, Bagas Puliwarna, Tunggul Purnama, Nadila Putra, Hari Rahman, Ahmad Zaky Rahman, Fathul Rahmat Hidayat Rahmi Inayati Rakhmadhan, Iraky Ramadhan, Faridun Ramadhan, Kurnia Ramadhani, Riska Rasul, Mat Reyhan , Muhammad Riana Siahaan Rina Pratiwi, Rina Pratiwi Ririk, Ririk Risman Risman Ritme, Ritme Rudi Salam Sinaga Ruslan Ruslan Sabrina Hayati Safnidar Siahaan, Safnidar Safrudin Safrudin Sahil, Muhammad Sahil Rizky Bin Saicindo, Shita Aulia salamah salamah Salnus, Subakir SAPUTRA, DEBI Saragih, Paramitha Saragih, Triana Sari, Nur Ramidah Sativa, Oriza Shalehoddin Shalehoddin, Shalehoddin Sidik Sidik Silaban, Royani Simanjuntak, Azzura Annisa Singarimbun, Dameka Putra Siregar, Minta Ito Siswahyudianto Siti Nurbaiti Siti Rahmi Sitti Nadirah Situmorang, Paulus R Situmorang, Paulus Riswanto Sri Langgeng Ratnasari suhardiman suhardiman Sukmawati Sukmawati Sulastri Manurung, Sulastri Sunandar, Ikbal Sungkono Sungkono Syamsuariadi, Syamsuariadi Syifa Mustika Tarigan, Tariolan Tasya Rani, Diana Tawil, Muh. Fadhli Tilarso, Diki Tuti Herawati Warijo, Warijo Warjio Warjio, Warjio Yudani, Nadia Putri Yunita Br Sitepu, Sri Yurial Arief Lubis Zainal Abidin Zaki, Amin Zulmita, Zulmita