Kebijakan Dan Potensi Pajak Air Tanah Di Kota Palangka Raya

Authors

  • Nova Riyanti Universitas Muhammadiyah Palangkaraya
  • H.M. Riban Satia Universitas Muhammadiyah Palangkaraya
  • M.Nur Tanja Putra Universitas Muhammadiyah Palangkaraya

DOI:

https://doi.org/10.37329/ganaya.v6i2.2125

Keywords:

Potential, Policy, Groundwater Tax, Groundwater Use

Abstract

Investigating and understanding the potential and rules for groundwater exploitation is the goal of this study. The issue is centered on sustainable environmental policies, which might serve as an example for local governments developing groundwater utilization regulations. Observation, interviews with relevant persons, documentation, and qualitative analysis were used to acquire the information. This study concludes that the Potential for Underground Water Tax in the City of Palangka Raya is very fluctuating, decreasing from year to year, even though many underground water tax objects are inactive. Unlike to Palangka Raya, which has developed both its public and private sectors. With these facts, the policy regarding the underground water utilization system in the City of Palangkaraya is still not serious. The tax collection system policy must also prepare personnel resources who are competent and focused on analyzing tax potential, especially with the official assessment.

References

Al Kautsar, M., Basit, A. A., Ramdhani, A., & Fauiziah, H. (2021). Rejuvenating The Groundwater Tax Strategy In Garut Regency. Jaf-Journal Of Accounting And Finance, 5(1), 31.

Du, E., Tian, Y., Cai, X., Zheng, Y., Han, F., Li, X., Zhao, M., Yang, Y., & Zheng, C. (2022). Evaluating Distributed Policies For Conjunctive Surface Water‐Groundwater Management In Large River Basins: Water Uses Versus Hydrological Impacts. Water Resources Research, 58(1), E2021wr031352.

Effendi, A. (2022). The Effect Of Regional Taxes On Bandung City Original Revenue During The Covid-19 Pandemic. Jurnal Info Sains: Informatika Dan Sains, 12(02), 55–63.

Gutama, M. S., & Warsono, H. (2019). Implementasi Kebijakan Perda Nomor 03 Tahun 2018 Tentang Pengelolaan Air Tanah Di Dinas Esdm (Energi Sumber Daya Mineral) Provinsi Jateng. Journal Of Public Policy And Management Review, 8(2), 358–390.

Hendrayana, H. (2007). Pengelolaan Air Tanah Di Indonesia. Yogyakarta: Universitas Gajah Mada (Ugm).

Husodo, J. A., & Puspitasari, E. (N.D.). Kewenangan Pemerintah Daerah Kota Surakarta Dalam Pengelolaan Air Tanah Berdasarkan Peraturan Daerah Kota Surakarta Nomor 2 Tahun 2014 Tentang Pengelolaan Air Tanah. Res Publica, 1(3), 13–25.

Irawan, D. E., Darul, A., Sumadi, H., Kuntoro, A. A., Argo, T. A., & Nurhayati, Y. (2017). Beban Ganda Pengelolaan Air Tanah Di Kabupaten/Kota Pasca Pembatalan Uu No 4/2007 Tentang Sumber Daya Air: Ilustrasi Dari Kota Bandung. Jurnal Ilmu Sosial Dan Humaniora, 6(1), 83.

Kete, S. C. R. (2018). Model Pengelolaan Air Tanah Berkelanjutan Di Kota Kendari. IPB University.

Kodoatie, R. J. (2021). Tata Ruang Air Tanah. Yogyakarta: Andi.

Kristiana, T., & Poetri, R. (2019). Implementation Of Local Tax Service Policies At The Regional Tax And Retribution Management Agency Office Of Palangka Raya City. Jurnal Terapan Manajemen Dan Bisnis, 5(2), 61.

Kristiany, R. W., Hardjanto, U. S., & Prihatin, E. S. (2016). Pelaksanaan Peraturan Daerah Kota Semarang Nomor 2 Tahun 2013 Tentang Pengelolaan Air Tanah. Diponegoro Law Journal, 5(3), 1–17.

Ovani, M. I. R., Suwitri, S., & Lestari, H. (2013). Implementasi Kebijakan Pajak Ait Tanah Di Kota Tegal (Kajian Perda Nomor 2 Tahun 2011 Tentang Pajak Air Tanah). Journal Of Public Policy And Management Review, 3(1), 200–208.

Panekenan, H. G., Lambey, L., & Rondonuwu, S. (2018). Intensifikasi Pemungutan Pajak Air Tanah Sebagai Upaya Meningkatkan Pendapatan Asli Daerah Kota Tomohon. Going Concern : Jurnal Riset Akuntansi, 13(04).

Prafitri, A. L., & Subowo, A. (2019). Implementasi Kebijakan Pengawasan Dalam Izin Pengelolaan Air Tanah Di Kota Semarang. Journal Of Public Policy And Management Review, 8(4), 20–27.

Rhama, B. (2012). Kebijakan Publik Untuk Ekowisata Di Kalimantan Tengah Kebijakan Penataan Kawasan Ekowisata Sungai Kahayan Di Kota Palangka Raya. Journal Ilmu Sosial, Politik Dan Pemerintahan, 1(1), 1–5.

Ridwan, M., & Syaputra, R. (2016). Implementasi Kebijakan Pengelolaan Air Bawah Tanah Di Kota Pekanbaru Tahun 2012-2014. Riau University.

Riswati, R. (2022). Analisis Kebijakan Pengelolaan Pajak Daerah Dalam Meningkatkan Pad Di Kabupaten Bandung. Jekp (Jurnal Ekonomi Dan Keuangan Publik), 12–22.

Sartika, N., & Krisnanda, K. (2020). Penerapan Kebijakan Intensifikasi Dan Ekstensifikasi Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2) Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Kabupaten Bengkalis. Jurnal Iakp: Jurnal Inovasi Akuntansi Keuangan & Perpajakan, 1(1), 12.

Satia, M. R., Putra, M. N. T., Riyanti, N., Selawaty, D., & Ainah, N. (2022). Household Wasterwater Management Policy In Kereng Bangkirai Area Toward Sustainability Of River Water In Sebangau City, Palangka Raya. International Conference On Government Education Management And Tourism, 1(1).

Soedireja, H. R. (2017). Potensi Dan Upaya Pemanfaatan Air Tanah Untuk Irigasi Lahan Kering Di Nusa Tenggara. Jurnal Irigasi, 11(2), 67–80.

Tomas, M. (2021). Efektivitas Pemungutan Pajak Air Tanah Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Pada Masa Pandemi Covid-19 Di Kota Palangka Raya Provinsi Kalimantan Tengah. Ipdn Jatinangor.

Uda, S. K., Hein, L., & Adventa, A. (2020). Towards Better Use Of Indonesian Peatlands With Paludiculture And Low-Drainage Food Crops. Wetlands Ecology And Management, 28(3), 509–526.

Wicaksono, G., Puspita, Y., Asmandani, V., & Kusumaningrum, N. D. (2022). Kebijakan Pemerintah Daerah Dalam Merespon Pandemi Covid-19 Dan Dampaknya Terhadap Penerimaan Pajak Daerah. Jurnal Kebijakan Publik, 13(1), 86–92.

Yustani Leluno, Kembarawati, & Basuki. (2020). Kualitas Air Tanah Di Sekitar Tpa Km 14 Kota Palangka Raya. Journal Of Environment And Management, 1(1), 75–82.

Yustiani, R. (2021). Analisis Efektivitas Potensi Penerimaan Pajak Hotel Dan Restoran, Serta Pajak Air Tanah Terhadap Pendapatan Asli Daerah Kota Tangerang Di Dinas Pengelolaan Keuangan Daerah (Dpkd) Kota Tangerang. Competitive Jurnal Akuntansi Dan Keuangan, 5(1), 94.

Downloads

Published

22-04-2023

How to Cite

Riyanti, N., Satia, H. R. ., & Putra, M. T. . (2023). Kebijakan Dan Potensi Pajak Air Tanah Di Kota Palangka Raya . Ganaya : Jurnal Ilmu Sosial Dan Humaniora, 6(2), 322–332. https://doi.org/10.37329/ganaya.v6i2.2125

Issue

Vol. 6 No. 2 (2023)

Section

Articles

License

Copyright (c) 2023 Nova Riyanti, H.M. Riban Satia, M.Nur Tanja Putra (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

An author who publishes in the Ganaya : Jurnal Ilmu Sosial dan Humaniora agrees to the following terms:

  • Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
  • Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
  • Author is  permitted and encouraged to post his/her  work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).

Read more about the Creative Commons Attribution-ShareAlike 4.0 Licence here: https://creativecommons.org/licenses/by-sa/4.0/.