Pemutakhiran Besaran Volume Pemanfaatan Air Permukaan oleh Wajib Pajak ( Studi kasus Unit Pelaksana Teknis Pengelolaan Pendapatan Daerah Jember)

Abstract

Surface Water Tax (PAP) is one of the five taxes in East Java Province that contributes to the increase in East Java's Regional Original Revenue. One way to enhance the realization of surface water tax revenue is by continuously updating data to achieve accurate and up-to-date information. This research aims to understand the process of updating the acquisition value of water in the surface water tax application at the Jember Regional Revenue Management Technical Implementation Unit. This research uses qualitative and quantitative methods, with data consisting of primary data obtained through observations and secondary data derived from existing and processed information. The research findings indicate that the updating of the Acquisition Value of Water (NPA) is conducted when there are adjustments to the new conditions of surface water tax objects that affect the basis of utilization and/or extraction of surface water. Therefore, updating the acquisition value of water in the surface water tax application system is crucial to maintaining accountability in collecting surface water tax at the Jember Regional Revenue Management Technical Implementation Unit. The process of updating the acquisition value of water begins with a notification letter regarding the adjustment of new conditions for surface water tax objects, followed by an on-site inspection of the tax object location. The data obtained from the on-site inspection is used as the basis for updating the acquisition value of water in the surface water tax application system. After the updating process is completed, the next step is registration and determination to establish the amount of tax payable by the taxpayer.