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Analisis Potensi Penerimaan Pajak Air Tanah Dan Kontribusinya Terhadap Penerimaan Pajak Daerah Kota Kendari

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 1 (2020)

DOI
10.33772/jak-uho.v5i1.13575
ISSN
2503-1635
Published
2020-08-18
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine the potential groundwater tax revenue and the contribution of groundwater tax revenue to the Kendari City regional tax revenue in 2015-2018. The type of data used in this study are quantitative and qualitative data, the source of the data used are secondary data and primary data. The data collection method in this research uses interviews, documentation and literature study. Analysis of the data used is descriptive analysis.The results of this study indicate that the potential for groundwater tax revenues is far greater than the realization received by the Kendari City Regional Tax and Retribution Management Agency. There is an increase in the potential for groundwater tax revenue from 2015-2018 by 18% and the contribution of groundwater tax revenue to the Kendari City regional tax revenue from 2015-2018 is categorized as very less contributing with an average value of 0.37%.

Collaboration network of the authors

40 authors · 107 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nitri MiroseaAffiliation unknown5
La Ode AntoAffiliation unknown4
Muntu AbdullahAffiliation unknown3
Nasrullah DaliAffiliation unknown2
Arifuddin ArifuddinUniversitas Halu Oleo2
Arifuddin Mas'udAffiliation unknown2
Hasbudin HasbudinAffiliation unknown2
Intihanah IntihanahAffiliation unknown2
Ika Maya SariAffiliation unknown2
Santiadji MustafaAffiliation unknown2
Fitriaman FitriamanAffiliation unknown2
Emillia NurdinAffiliation unknown2
M. Fadli Nazar PasuayAffiliation unknown2
Muhalip -Affiliation unknown1
Rahmatia KambaAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Riswan WirantoAffiliation unknown1
Israyanti IsrayantiAffiliation unknown1
Irfan IrfanAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Israwati MustarimAffiliation unknown1
Husin husinAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1
Ahmad AhmadAffiliation unknown1
Muhammad ArmawadinAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Diah IndriastutiAffiliation unknown1
Trinala Mis AstutiAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Sarfia SarfiaAffiliation unknown1
Wa RuwiatiAffiliation unknown1
Zulkifli AsparAffiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Sri Febriyanti ZakinahAffiliation unknown1
Firna NingsihAffiliation unknown1
Endang Tri PratiwiAffiliation unknown1
Reski ReskiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Potensi Penerimaan Pajak Air Tanah Dan Kontribusinya Terhadap Penerimaan Pajak Daerah Kota Kendari</dc:title>
	<dc:creator>Dharmawati, Tuti</dc:creator>
	<dc:creator>Akib, Mulyati</dc:creator>
	<dc:creator>Setiaji, Darman</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the potential groundwater tax revenue and the contribution of groundwater tax revenue to the Kendari City regional tax revenue in 2015-2018. The type of data used in this study are quantitative and qualitative data, the source of the data used are secondary data and primary data. The data collection method in this research uses interviews, documentation and literature study. Analysis of the data used is descriptive analysis.The results of this study indicate that the potential for groundwater tax revenues is far greater than the realization received by the Kendari City Regional Tax and Retribution Management Agency. There is an increase in the potential for groundwater tax revenue from 2015-2018 by 18% and the contribution of groundwater tax revenue to the Kendari City regional tax revenue from 2015-2018 is categorized as very less contributing with an average value of 0.37%.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-18</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13575</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i1.13575</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 1 (2020): FEBRUARY 2020</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13575/9489</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>