Mira Natasya, 1212011204 (2016) PELAKSANAAN TUGAS DINAS PERTAMBANGAN DAN ENERGI PROVINSI LAMPUNG TERHADAP PENETAPAN PAJAK AIR PERMUKAAN. FAKULTAS HUKUM, UNIVERSITAS LAMPUNG.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
Sistem perhitungan pajak air permukaan (PAP) sesuai dengan Undang-Undang No. 16 Tahun 2000 Tentang Ketentuan Umum dan Tata Cara Perpajakan dilakukan secara langsung oleh wajib pajak yang dalamhal ini badan usaha di bidang air permukaan sehingga wajib pajak diberi kepercayaan untuk menghitung, memperhitungkan, membayar dan melaporkan sendiri pajak yang terutang. Namun dengan sistem tersebut dikhawatirkan dapat terjadi kecurangan perhitungan oleh wajib pajak, sehingga diperlukan Tugas Dinas Pertambangan dan Energi Provinsi Lampung Terhadap Penetapan Pajak Air Permukaan. Penelitian hukum normatif empiris menjadi pilihan dan dipergunakan dalam pengumpulan data dan bahan hukum. Data sekunder diperoleh melalui penulusuran kepustakaan, berupa data hukum dan non hukum. Sedangkan untuk melengkapi data primer dilakukan melalui wawancara dengan para pemangku kepenringan. Berdasarkan penelitian maka didapatkan hasil bahwa: (1) Tugas Dinas Pertambangan Dan Energi Provinsi Lampung yaitu 1. Melaksanaan Pendaftaran dan Pendataan Wajib Pajak Air Permukaan, 2. Melaksanakan Perhitungan dan Penetapan NPA (Nilai Perolehan Air), 3. Melaksanakan Pengawasan Terhadap Pengelolaan Pajak Air Permukaan. (2) Faktor penghambat dalam perhitungan potensi PAP di Provinsi Lampung, yaitu: kurang kooperatifnya badan usaha di bidang air permukaan, luasnya jangkauan wilayah pemeriksaan PAP di Provinsi Lampung dan keterbatasan sumber daya manusia, tidak semua perusaahn memekai meter air, tarif nilai dasar NPA relatif rendah sehingga belum menunjang Pendapatan Asli Daerah secara optimal. Saran, (1) Dinas Pertambangan dan Energi Provinsi Lampung bisa memberikan sanksi kepada badan usaha di bidang air permukaan yang terlambat memberikan rekapitulasi air permukaan. (2) Perlu adanya kerjasama dan diskusi lebih lanjut antara Dinas Pendapatan Daerah dan Dinas Pertambangan dan Energi Provinsi Lampung dalam menghitung, menetapkan dan memungut PAP, agar terjadi koordinasi yang lebih padu antara dinas-dinas tersebut. Perlu adanya peningkatan dalam tarif dasar nilai perolehan air (NPA) untuk menunjang Pendapatan Asli Daerah secara maksimal. Kata Kunci: Pelaksanaan Tugas, Provinsi Lampung, Pajak Air Permukaan. THE IMPLEMENTATION OF TASKS OF MINES AND ENERGY DEPARTMENT OF LAMPUNG PROVINCE IN THE CALCULATION OF SURFACE WATER TAX POTENTIAL Surface water tax calculation system (PAP) in accordance to the constitution No. 16 of 2000 about the general requirement and Tax Procedures conducted directly by the taxpayer in this case was enterprises in water surface fields so that taxpayer were given the trust to calculate, to pay and reporting by their own of owed taxes. However, the system was feared caused calculations fraud by the taxpayer, so that required tasks of Mines and Energy Department of Lampung Province in the calculation of Surface Water tax potential. Empirical normative law used in data collection and law material. Secondary data obtained through literature in form of law and non law data. To complete the primary data was through interviews to the stakeholders. The research showed that (1) the tasks of Mines and Energy Department of Lampung Province were (a) implemented Registration and Data Collection of Surface Water Taxpayer, (b) Implemented Calculation and Determination of water acquisition Value, (c) Implemented Supervision of Surface Water tax Management. (2) The inhibiting factors in the calculation of Surface water tax potential in Lampung Province, namely the cooperation lack of enterprises in water surface field, the extent of Surface water tax inspection area in Lampung and the lack of human resources, not all companies used water meters, basic value tariff of water Earned Value was relative low so that did not support the Local Revenue optimally. Suggestions: (1) the Mines and Energy Department of Lampung province can impose sanctions to the enterprise in water surface field who too late to give a recapitulation of surface water. (2) There was need should cooperation and discussion between local Revenue Department and Mines and Energy Department of Lampung Province in counting, setting and collecting the Surface water tax, to occur more cohesive coordination between the departments. There was need the increase in the basic rate tariff of water acquisition value to support local revenue maximally. Keywords: Tasks Implementation, Lampung province, Surface Water Tax.
| Jenis Karya Akhir: | Skripsi |
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| Subyek: | > KZ Law of Nations |
| Program Studi: | Fakultas Hukum > Prodi Ilmu Hukum S1 |
| Pengguna Deposit: | 9678183 . Digilib |
| Date Deposited: | 03 Mar 2016 06:25 |
| Terakhir diubah: | 03 Mar 2016 06:25 |
| URI: | http://digilib.unila.ac.id/id/eprint/21373 |
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