ANALISIS EFEKTIVITAS PENERIMAAN PAJAK AIR TANAH DI KOTA JAKARTA TIMUR PADA TAHUN 2014

ANANDA RIZKI HARRIANSYAH. 2013. 8323136474. Analysis Effectiveness of Groundwater Tax Revenue at East Jakarta Period 2014. Accounting study program DIII. Accounting major. Faculty of economics. Universitas Negeri Jakarta. In every government activity always connected with taxation. Local tax is obligatory contribution which must be paid by personal or organization to region without getting reward directly, can be forced by existing regulations in every local government, one of them is groundwater tax. the goals of this research are to knowing the effectiveness of groundwater tax revenue at East Jakarta and to knowing the groundwater tax revenue in every district at East Jakarta. This research using quantitative description method. By the result of this research, the biggest revenue of groundwater tax at East Jakarta period 2014 were in Cakung district which had total revenue Rp3.125.451.945, in otherwhise the lowest revenue of groundwater tax were in Kramat Jati district which had total revenue Rp236.061.690. Efectiveness rate of groundwater tax revenue at East Jakarta period 2014 has effective enough. Matraman district is the highest effectiveness rate with percentage 112,35%, in otherwhise, the lowest effectiveness rate were Karamat Jati district with percentage 16,80%. As the result of the revenue realization and groundwater tax revenue effectiveness in ten districts at East Jakarta period 2014, so we can conclude that tax revenue realization “inversely” with the tax revenue effectiveness rate. Keyword : Taxation, groundwataer tax, revenue, effectivenes