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Hamka, Waode Helvi Mei
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Humanities Social Sciences

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Analisis Strategi Pemungutan Pajak Air Tanah Dalam Rangka Meningkatkan Penerimaan Pajak Daerah Kabupaten Buton Utara Tahun 2018-2020 Hamka, Waode Helvi Mei; Permatasari, Mira
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4210

Abstract

This research aims to evaluate the methods of groundwater tax collection implemented to enhance local revenue in North Buton Regency during the period of 2018-2020. Additionally, it seeks to identify factors influencing this process, including both impediments and facilitators. The research methodology employed is descriptive qualitative, with primary data collected through interviews and secondary data comprising targets and realizations of groundwater tax revenues. The findings indicate that the implementation of the groundwater tax collection strategy to increase local tax revenue in North Buton Regency has not been optimal, due to several obstacles such as the insufficiency of human resources, inadequate infrastructure, and insufficient oversight, among other barriers.
Co-Authors Mira Permatasari