?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PELAKSANAAN+TUGAS+DINAS+PERTAMBANGAN+DAN+ENERGI%0D%0APROVINSI+LAMPUNG+TERHADAP+PENETAPAN+PAJAK+AIR%0D%0APERMUKAAN&rft.creator=Mira+Natasya%2C+1212011204&rft.subject=KZ+Law+of+Nations&rft.description=Sistem+perhitungan+pajak+air+permukaan+(PAP)+sesuai+dengan+Undang-Undang+No.%0D%0A16+Tahun+2000+Tentang+Ketentuan+Umum+dan+Tata+Cara+Perpajakan+dilakukan+secara%0D%0Alangsung+oleh+wajib+pajak+yang+dalamhal+ini+badan+usaha+di+bidang+air+permukaan%0D%0Asehingga+wajib+pajak+diberi+kepercayaan+untuk+menghitung%2C+memperhitungkan%2C%0D%0Amembayar+dan+melaporkan+sendiri+pajak+yang+terutang.+Namun+dengan+sistem%0D%0Atersebut+dikhawatirkan+dapat+terjadi+kecurangan+perhitungan+oleh+wajib+pajak%2C%0D%0Asehingga+diperlukan+Tugas+Dinas+Pertambangan+dan+Energi+Provinsi+Lampung%0D%0ATerhadap+Penetapan+Pajak+Air+Permukaan.%0D%0APenelitian+hukum+normatif+empiris+menjadi+pilihan+dan+dipergunakan+dalam%0D%0Apengumpulan+data+dan+bahan+hukum.+Data+sekunder+diperoleh+melalui+penulusuran%0D%0Akepustakaan%2C+berupa+data+hukum+dan+non+hukum.+Sedangkan+untuk+melengkapi+data%0D%0Aprimer+dilakukan+melalui+wawancara+dengan+para+pemangku+kepenringan.%0D%0ABerdasarkan+penelitian+maka+didapatkan+hasil+bahwa%3A+(1)+Tugas+Dinas+Pertambangan%0D%0ADan+Energi+Provinsi+Lampung+yaitu+1.+Melaksanaan+Pendaftaran+dan+Pendataan%0D%0AWajib+Pajak+Air+Permukaan%2C+2.+Melaksanakan+Perhitungan+dan+Penetapan+NPA%0D%0A(Nilai+Perolehan+Air)%2C+3.+Melaksanakan+Pengawasan+Terhadap+Pengelolaan+Pajak+Air%0D%0APermukaan.+(2)+Faktor+penghambat+dalam+perhitungan+potensi+PAP+di+Provinsi%0D%0ALampung%2C+yaitu%3A+kurang+kooperatifnya+badan+usaha+di+bidang+air+permukaan%2C+luasnya%0D%0Ajangkauan+wilayah+pemeriksaan+PAP+di+Provinsi+Lampung+dan+keterbatasan+sumber%0D%0Adaya+manusia%2C+tidak+semua+perusaahn+memekai+meter+air%2C+tarif+nilai+dasar+NPA+relatif%0D%0Arendah+sehingga+belum+menunjang+Pendapatan+Asli+Daerah+secara+optimal.%0D%0ASaran%2C+(1)+Dinas+Pertambangan+dan+Energi+Provinsi+Lampung+bisa+memberikan%0D%0Asanksi+kepada+badan+usaha+di+bidang+air+permukaan+yang+terlambat+memberikan%0D%0Arekapitulasi+air+permukaan.+(2)+Perlu+adanya+kerjasama+dan+diskusi+lebih+lanjut+antara%0D%0ADinas+Pendapatan+Daerah+dan+Dinas+Pertambangan+dan+Energi+Provinsi+Lampung%0D%0Adalam+menghitung%2C+menetapkan+dan+memungut+PAP%2C+agar+terjadi+koordinasi+yang%0D%0Alebih+padu+antara+dinas-dinas+tersebut.+Perlu+adanya+peningkatan+dalam+tarif+dasar%0D%0Anilai+perolehan+air+(NPA)+untuk+menunjang+Pendapatan+Asli+Daerah+secara+maksimal.%0D%0AKata+Kunci%3A+Pelaksanaan+Tugas%2C+Provinsi+Lampung%2C+Pajak+Air+Permukaan.%0D%0A%0D%0ATHE+IMPLEMENTATION+OF+TASKS+OF+MINES+AND+ENERGY%0D%0ADEPARTMENT+OF+LAMPUNG+PROVINCE+IN+THE+CALCULATION+OF%0D%0ASURFACE+WATER+TAX+POTENTIAL%0D%0A%0D%0ASurface+water+tax+calculation+system+(PAP)+in+accordance+to+the+constitution+No.+16%0D%0Aof+2000+about+the+general+requirement+and+Tax+Procedures+conducted+directly+by+the%0D%0Ataxpayer+in+this+case+was+enterprises+in+water+surface+fields+so+that+taxpayer+were%0D%0Agiven+the+trust+to+calculate%2C+to+pay+and+reporting+by+their+own+of+owed+taxes.%0D%0AHowever%2C+the+system+was+feared+caused+calculations+fraud+by+the+taxpayer%2C+so+that%0D%0Arequired+tasks+of+Mines+and+Energy+Department+of+Lampung+Province+in+the%0D%0Acalculation+of+Surface+Water+tax+potential.+Empirical+normative+law+used+in+data%0D%0Acollection+and+law+material.+Secondary+data+obtained+through+literature+in+form+of+law%0D%0Aand+non+law+data.+To+complete+the+primary+data+was+through+interviews+to+the%0D%0Astakeholders.%0D%0AThe+research+showed+that+(1)+the+tasks+of+Mines+and+Energy+Department+of+Lampung%0D%0AProvince+were+(a)+implemented+Registration+and+Data+Collection+of+Surface+Water%0D%0ATaxpayer%2C+(b)+Implemented+Calculation+and+Determination+of+water+acquisition%0D%0AValue%2C+(c)+Implemented+Supervision+of+Surface+Water+tax+Management.+(2)+The%0D%0Ainhibiting+factors+in+the+calculation+of+Surface+water+tax+potential+in+Lampung%0D%0AProvince%2C+namely+the+cooperation+lack+of+enterprises+in+water+surface+field%2C+the+extent%0D%0Aof+Surface+water+tax+inspection+area+in+Lampung+and+the+lack+of+human+resources%2C+not%0D%0Aall+companies+used+water+meters%2C+basic+value+tariff+of+water+Earned+Value+was%0D%0Arelative+low+so+that+did+not+support+the+Local+Revenue+optimally.%0D%0ASuggestions%3A+(1)+the+Mines+and+Energy+Department+of+Lampung+province+can+impose%0D%0Asanctions+to+the+enterprise+in+water+surface+field+who+too+late+to+give+a+recapitulation%0D%0Aof+surface+water.+(2)+There+was+need+should+cooperation+and+discussion+between+local%0D%0ARevenue+Department+and+Mines+and+Energy+Department+of+Lampung+Province+in%0D%0Acounting%2C+setting+and+collecting+the+Surface+water+tax%2C+to+occur+more+cohesive%0D%0Acoordination+between+the+departments.+There+was+need+the+increase+in+the+basic+rate%0D%0Atariff+of+water+acquisition+value+to+support+local+revenue+maximally.%0D%0AKeywords%3A+Tasks+Im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