ANALYSIS OF GROUNDWATER TAX POTENTIAL AND ITS CONTRIBUTION TO LOCAL TAX REVENUE

Lutfi Alimatul Qiftiah, Ahmad Nur Aziz

Abstract


This study aims to determine the potential and contribution of groundwater tax to regional tax revenue in Ngawi City. This research is a qualitative descriptive study with a case study approach. The analysis results in this study indicate that the potential for groundwater tax in Ngawi Regency from 2020 to 2024 is quite large, as seen from the calculation of potential revenue reaching IDR 5,501,700,000.00 per year from 116 taxpayers with various categories of groundwater use. While the contribution of groundwater tax to regional tax revenue is categorized as "very low," actual groundwater tax revenue during 2020-2024 exceeded the target, but PAD revenue from 2020-2024 experienced fluctuations.

Keywords: Potential, Contribution, Groundwater Tax, Regional Revenue.


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