ARDIANI, TIARA DIFA (2026) ANALISIS TRANSFORMASI KEBIJAKAN PAJAK AIR TANAH PASCA PENERAPAN UU NO. 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAH DAERAH (HKPD) (Studi Kasus Pada Badan Pendapatan Daerah Kota Madiun). D3 thesis, Universitas PGRI Madiun.
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Abstract
Tiara Difa Ardiani. 2026. Analysis of Groundwater Tax Policy Transformation Following the Implementation of Law Number 1 of 2022 on Financial Relations between the Central Government and Regional Governments (HKPD) (Case Study at the Regional Revenue Agency of Madiun City). Final Project. Diploma III Tax Management Study Program, Faculty of Economics and Business, Universitas PGRI Madiun. Advisors: (I) Dr. Anggita Langgeng Wijaya, S.E., M.Si, Ak., CA., CPA., CRMP; (II) Erma Wulan Sari, S.Pd., M.Ak. 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.
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | Kata Kunci; Transformasi Kebijakan, Pajak Air Tanah, UU HKPD, BAPENDA Kota Madiun, Official Assessment System, Digitalisasi. Keywords; Policy Transformation, Groundwater Tax, HKPD Law, BAPENDA Madiun City, Official Assessment System, Digitalization. |
| Subjects: | A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | ARDIANI DIFA TIARA |
| Date Deposited: | 18 Aug 2026 04:25 |
| Last Modified: | 18 Aug 2026 04:25 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9047 |
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