Analisis Potensi Penerimaan Pajak Air Tanah Dan Kontribusinya Terhadap Penerimaan Pajak Daerah Kota Kendari

Abstract

This study aims to determine the potential groundwater tax revenue and the contribution of groundwater tax revenue to the Kendari City regional tax revenue in 2015-2018. The type of data used in this study are quantitative and qualitative data, the source of the data used are secondary data and primary data. The data collection method in this research uses interviews, documentation and literature study. Analysis of the data used is descriptive analysis.The results of this study indicate that the potential for groundwater tax revenues is far greater than the realization received by the Kendari City Regional Tax and Retribution Management Agency. There is an increase in the potential for groundwater tax revenue from 2015-2018 by 18% and the contribution of groundwater tax revenue to the Kendari City regional tax revenue from 2015-2018 is categorized as very less contributing with an average value of 0.37%.