Analisis Potensi, Perhitungan, Dan Kontribusi Pajak Air Tanah Kota Manado

Joy Johanes Nathanael Rambi (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi)
Robert Lambey (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi)
Syermi S. E. Mintalangi (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi)

Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 3 No. 1 (2026): Juli - September

This study aims to analyze the potential of Groundwater Tax revenue, the calculation mechanism of Groundwater Tax, and its contribution to Local Own-Source Revenue in Manado City. This study employed a descriptive qualitative approach using primary and secondary data. Data were collected through interviews with employees of the Manado City Revenue Agency, documentation, and literature studies. The findings show that Groundwater Tax revenue has not shown stable and optimal growth, as reflected in fluctuating revenue realization during the study period. The calculation mechanism applied by the Manado City Revenue Agency is in accordance with applicable regional regulations through the use of the Acquisition Value of Groundwater and a 20% tax rate. However, the contribution of Groundwater Tax to Local Own-Source Revenue remains very low. The projected Groundwater Tax potential for 2026 is IDR 1,678,371,072.41. Optimization requires improved taxpayer compliance, broader socialization, stronger field supervision, accurate groundwater measurement, and stricter sanctions for non-compliance.