?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=OPTIMALISASI+PEMUNGUTAN+PAJAK+AIR+PERMUKAAN+PADA%0D%0ABADAN+PENDAPATAN+DAERAH+DALAM+MENINGKATKAN%0D%0APENDAPATAN+DAERAH+DI+PROVINSI+LAMPUNG&rft.creator=ALKAISAR%2C++&rft.subject=300+Ilmu+sosial&rft.subject=320+Ilmu+politik+(politik+dan+pemerintahan)&rft.description=Optimalisasi+pemungutan+Pajak+Air+Permukaan+(PAP)+telah+dilakukan+oleh+Badan%0D%0APendapatan+Daerah+Provinsi+Lampung+dalam+upaya+meningkatkan+pendapatan%0D%0Adaerah+di+Provinsi+Lampung.+Berdasarkan+data+tahun+2020-2022+realisasi+pajak+air%0D%0Apermukaan+telah+melampaui+dari+target+yang+telah+ditetapkan%2C+namun+pada%0D%0Akenyataannya+masih+banyak+potensi+pajak+air+permukaan+yang+belum+tergali+secara%0D%0Aoptimal+oleh+Badan+Pendapatan+Daerah+Provinsi+Lampung.+Penelitian+ini+bertujuan%0D%0Auntuk+mendeskripsikan+mengenai+optimalisasi+pajak+air+permukaan+dalam%0D%0Ameningkatkan+pendapatan+daerah+di+Provinsi+Lampung.+Metode+yang+digunakan%0D%0Adalam+penelitian+ini+adalah+kualitatif+deskriptif+dengan+teknik+pengumpulan+data%0D%0Amelalui+wawancara%2C+dokumentasi%2C+dan+observasi.+Hasil+penelitian+ini+dianalisis%0D%0Amenggunakan+teori+Anggara+(2016)+yaitu+memperluas+basis+penerimaan%2C%0D%0Amemperkuat+proses+pemungutan%2C+meningkatkan+pengawasan%2C+meningkatkan%0D%0Aefisiensi+administrasi%2C+meningkatkan+kapasitas+penerimaan+melalui+perencanaan%0D%0Ayang+lebih+baik+yang+menunjukkan+bahwa+optimalisasi+pemungutan+pajak+air%0D%0Apermukaan+yang+dilakukan+oleh+Badan+Pendapatan+Daerah+Provinsi+Lampung+telah%0D%0Aberjalan+secara+optimal.+Namun+dalam+pelaksanaanya+masih+masih+perlu%0D%0Aditingkatkan+lagi+dalam+hal+pengawasan+serta+koordinasi+antar+instansi+untuk%0D%0Amengoptimalkan+pemungutan+pajak+air+permukaan.+Dari+hasil+penelitian+ini%2C%0D%0Apeneliti+merekomendasikan+saran+untuk+Badan+Pendapatan+Daerah+Provinsi%0D%0ALampung+untuk+meningkatkan+pengawasan+yang+lebih+proaktif+dan+struktur+serta%0D%0Amemperkuat+sinergi+melalui+koordinasi+antar+instansi+terkait.%0D%0A%0D%0AKata+Kunci%3A+Optimalisasi%2C+Pajak+Air+Permukaan%2C+Pendapatan+Daerah%2C+Pengawasan%2C%0D%0AKoordinasi.%0D%0AOptimization+of+surface+water+tax+collection+has+been+carried+out+by+the+Lampung%0D%0AProvince+Regional+Revenue+Agency+in+an+effort+to+increase+local+revenue+in%0D%0ALampung+Province.+Based+on+data+from+2020-2022%2C+the+realization+of+surface+water%0D%0Atax+has+exceeded+the+predetermined+target%2C+but+in+reallity+there+are+still+many%0D%0Apotential+surface+water+taxes+that+have+not+been+optimally+explored+by+the+Lampung%0D%0AProvince+Regional+Revenue+Agency.+This+study+aims+to+describe+the+optimization+of%0D%0Asurface+water+tax+in+increasing+local+revenue+in+Lampung+Province.+The+method%0D%0Aused+in+this+research+is+descriptive+qualitative+with+data+collection+techniques%0D%0Athrough+interviews%2C+documentation%2C+and+observation.+The+results+of+this+study+were%0D%0Aanalyzed+using+Anggara's+(2016)+theory%2C+namely+expanding+the+revenue+base%2C%0D%0Astrengthening+the+collection+process%2C+improving+supervision%2C+increasing%0D%0Aadministrative+efficiency%2C+increasing+revenue+capacity+through+better+planning%0D%0Awhich+shows+that+the+optimization+of+surface+water+tax+collection+carried+out+by+the%0D%0ALampung+Province+Regional+Revenue+Agency+has+run+optimally.+However%2C+in+its%0D%0Aimplementation%2C+it+still+needs+to+be+improved+in+terms+of+supervision+and%0D%0Acoordination+between+agencies+to+optimize+surface+water+tax+collection.+From+the%0D%0Aresults+of+this+study%2C+researchers+recommend+suggestions+for+the+Lampung+Province%0D%0ARegional+Revenue+Agency+to+increase+more+proactive+supervision+and+structure+and%0D%0Astrengthen+synergy+through+coordination+between+related+agencies.%0D%0A%0D%0AKeywords%3A+Optimization%2C+Surface+Water+Tax%2C+Local+Revenue%2C+Supervision%2C%0D%0ACoordination.%0D%0A&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2024-09-25&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83363%2F1%2FABSTRAK%2520ALKAISAR%2520-%2520Al%2520Kaisar.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83363%2F2%2FSKRIPSI%2520FULL%2520ALKAISAR%2520TANPA%2520LAMPIRAN%2520-%2520Al%2520Kaisar.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83363%2F3%2FSKRIPSI%2520ALKAISAR%2520TANPA%2520PEMBAHASAN%2520-%2520Al%2520Kaisar.pdf&rft.identifier=++ALKAISAR%2C+++(2024)+OPTIMALISASI+PEMUNGUTAN+PAJAK+AIR+PERMUKAAN+PADA+BADAN+PENDAPATAN+DAERAH+DALAM+MENINGKATKAN+PENDAPATAN+DAERAH+DI+PROVINSI+LAMPUNG.++FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F83363%2F