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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

35 authors · 82 co-authorship links · 3 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Muhammadiyah University Purwokerto
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nitri MiroseaUniversitas Halu Oleo4
Nasrullah DaliUniversitas Halu Oleo2
Arifuddin ArifuddinUniversitas Halu Oleo2
La Ode AntoUniversitas Halu Oleo2
Rahmatia KambaUniversitas Halu Oleo1
Ishak AwaluddinUniversitas Halu Oleo1
Riswan WirantoUniversitas Halu Oleo1
Israyanti IsrayantiUniversitas Halu Oleo1
Muntu AbdullahUniversitas Halu Oleo1
Irfan IrfanUniversitas Halu Oleo1
Rosnawintang RosnawintangUniversitas Halu Oleo1
Israwati MustarimUniversitas Halu Oleo1
Muhammad ArmawadinAffiliation unknown1
Ahmad AhmadMuhammadiyah University Purwokerto1
Husin HusinUniversitas Halu Oleo1
Kiki Fatimah SaritaAffiliation unknown1
Hasbuddin HasbuddinUniversitas Halu Oleo1
Emillia NurdinUniversitas Halu Oleo1
Sarfia SarfiaUniversitas Halu Oleo1
Safaruddin SafaruddinUniversitas Halu Oleo1
Sri Febriyanti ZakinahUniversitas Halu Oleo1
Arifuddin Mas’udUniversitas Halu Oleo1
Lady Hyllari TeresaAffiliation unknown1
Satira YusufUniversitas Halu Oleo1
Wa Ode Enil SyahbanUniversitas Halu Oleo1
Nikita ZaelaniUniversitas Halu Oleo1
Lilis KarlinaUniversitas Halu Oleo1
Nirmaya NirmayaUniversitas Halu Oleo1
Fitriaman FitriamanUniversitas Halu Oleo1
La Ode Muhamad RahmadinUniversitas Halu Oleo1
Wa HaisaUniversitas Halu Oleo1
Sarlina Sarlina3Affiliation 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 Oct 2026, last seen 8 Nov 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>