Analysis of the Process of Recording Accounting and Reporting of Groundwater Tax Receipts

Jeremia Jonathan Julio MONGDONG; Lintje  KALANGI; Wulan  KINDANGEN

doi:10.38142/jogta.v1i3.570

Authors

Jeremia Jonathan Julio MONGDONG University of Sam Ratulangi, Indonesia
Lintje KALANGI University of Sam Ratulangi, Indonesia
Wulan KINDANGEN University of Sam Ratulangi, Indonesia

DOI:

https://doi.org/10.38142/jogta.v1i3.570

Keywords:

Ground Water Tax, Tax Accounting, Tax Report

Abstract

Groundwater Tax is a local tax imposed on the withdrawal and/or utilization of groundwater, excluded for the withdrawal and/or utilization of groundwater for basic household needs, irrigation of agriculture and smallholder fisheries, worship, and the withdrawal and/or utilization of groundwater regulated by regional regulations. This research was conducted at the Regional Revenue and Financial Management Agency of Tomohon City. The purpose of this research is to analyze the Accounting and Reporting Process of Groundwater Tax Revenue in Tomohon City based on Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The research method used is a qualitative descriptive method which aims to describe, record, analyze, and interpret the conditions that occur in the research object. The results showed that the Accounting and Reporting Process of Groundwater Tax Revenue at the Regional Revenue and Financial Management Agency of Tomohon City was in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.

References

Agustina, Inayati (2020), Analysis of the Implementation of Groundwater Tax on Dewatering in Jakarta. Journal of public Administration graduate program Master of public Administration, University of Medan Area

Arvita, Septiarini (2017) Analisis Penerapan Pemungutan Pajak Air Tanah Terhadap Pendapatan Pajak Air Tanah Di Bapenda Kota Bekasi (Periode 2014-2016). Undergraduate thesis, University of Bhayangkara Jakarta raya.

Buletin Teknis No.24 Akuntansi Pendapatan Perpajakan, KSAP, http://www.ksap.org/sap/wp-content/uploads/2012/08/Bultek-Pendapatan-Perpajakan-14062017-final.pdf, accessed on July 20, 2022 at 10: 00

Dewi Situmorang, Amelia Anwar, Astrid Isabella (2022), The Effect Of Land And Building Rights Acquisition Duty (Bphtb) And Groundwater Tax On Regional Income Of Bandar Lampung City 2016-2020. Peradaban journal of economic and business

Dewi Mulyanti, Indra Perwira, Zainal Muttaqin, Dewi Kania Sugiharti (2022), The Legal Policy Role Of Groundwater Tax On Water Resources Conservation In Indonesia, Vol. 6 No. 1 (2022): Vol. 6 No. 1 (2022): Journal of Positive Psychology and Wellbeing

Government Regulation No. 71 Of 2010 On Government Accounting Standards

Law No. 28 of 2009 on local taxes and levies

Law No. 34 of 2000 on amendments to the law of the Republic of Indonesia No. 18 of 1997 on taxes and levies

Permendagri No. 70 Of 2019 Concerning Local Government Information Systems

Permendagri No. 77 Of 2020 On Technical Guidelines For Regional Financial Management