Analisis Potensi Pajak Air Tanah dan Kontribusinya terhadap Penerimaan Pajak Daerah Kota Kediri (Studi pada Dinas Pendapatan Kota Kediri Tahun 2012-2014)

摘要

Local tax and levies Act No. 28 of 2009 about the addition and transfer of taxes and levies be an opportunity for local governments to be able to maximize its local income. Groundwater Tax is one of the new tax transferred from the center to the district / city. So as well as information regarding the potential of extracting ground water tax in Kediri be one factor in increasing local tax revenue. The purpose of this study was to determine the potency, effectiveness, contribution and growth rate of groundwater tax in Kediri during 2012-2014. This research uses descriptive method with a focus on the potential, effectiveness, contribution and growth rate of groundwater tax in Kediri. The research location is at the Department Revenue of Kediri. Excavation potential of groundwater tax in Kediri produce a very good percentage, in 2012-2014 the average potential exploration reached 90%. The effectiveness of the groundwater tax revenue in 2012-2014 necessarily produce very effective results that always exceeded 100% in every year. Tax contribution of groundwater in 2012-2014 is at most 1.54%, in 2012. The growth rate of the groundwater tax yield and dominant volatile ride.