ANALYSIS OF THE TRANSFORMATION OF GROUNDWATER TAX POLICY FOLLOWING THE IMPLEMENTATION OF LAW NO. 1 OF 2022 ON FINANCIAL RELATIONS BETWEEN THE CENTRAL GOVERNMENT AND REGIONAL GOVERNMENTS (HKPD)

Tiara Difa Ardiani

Abstract


This study aims to analyze the transformation of Groundwater Tax (PAT) policy following the implementation of Law Number 1 of 2022 on Financial Relations between the Central Government and Regional Governments (HKPD) at the Regional Revenue Agency (BAPENDA) of Madiun City. This research employs a descriptive qualitative method with a case study approach through interviews, observation, and documentation. The results indicate adjustments to regional regulations, optimization of the official assessment system, digitalization of reporting through the installation of digital water meters, and an increase in Groundwater Tax revenue resulting from adjustments to the Groundwater Acquisition Value (NPA). The implementation challenges include taxpayers' limited understanding and inaccurate reporting of groundwater usage. BAPENDA addresses these challenges through socialization, taxpayer education, human resource strengthening, and inter-agency coordination.

Keywords: Policy Transformation, Groundwater Tax, HKPD Law, BAPENDA Madiun City, Official Assessment System, Digitalization.


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