ANALISIS TINGKAT PELUNASAN PIUTANG PAJAK AIR TANAH PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KARANGANYAR TAHUN 2012–2014

The purpose of this paper is to determine the level of settlement of accounts receivable Groundwater Tax (PAT) in the Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Karanganyar. The methodology used in this paper is a direct interview to the employee Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Karanganyar. After the interview there are some findings, namely in each groundwater assessment issued by DPPKAD Karanganyar always paid off in its entirety, but in repayment arrears there is still a few months after the tax assessment, which raised the tax receivable groundwater. Weakness lies in the application of the decree No. 26 of 2014 Karanganyar on Local Taxes and Levies part DPPKAD Karanganyar receivables and consistency in providing administrative sanctions/fines. The conclusion of this paper is the repayment rate of the groundwater tax receivable DPPKAD Karanganyar in good condition as well as annually fluctuated up and down. There are several recommendations, among others, tax counseling perform such activities more effectively and efficiently to promote tax laws to the community and to evaluate the accuracy in the application of accounting Karanganyar adjusted by decree No. 26 of 2014 About Local Government Accounting Policy