PELAKSANAAN PENUTUPAN SEMENTARA OBJEK PAJAK DIHUBUNGKAN DENGAN PASAL 20 AYAT (3) PERATURAN BUPATI PANGANDARAN NOMOR 76 TAHUN 2022 TENTANG PAJAK AIR BAWAH TANAH DI KECAMATAN PANGANDARAN

Abstract

A significant source of funding for the Pangandaran Regency Government is the groundwater tax. Pangandaran Regent Regulation Number 76 of 2022 concerning Underground Water Tax in Pangandaran District was released, including provisions for the temporary closure of tax objects in Article 20 paragraph (3), in order to maximize income and protect water resources. The goal of this closure is to guarantee sustainable water management while upholding the law and encouraging taxpayer compliance. The implementation of the temporary closure of tax objects related to Article 20 paragraph (3) of Pangandaran Regent Regulation Number 76 of 2022 concerning Underground Water Tax in Pangandaran District, as well as the challenges and efforts encountered in doing so, are the subject of this thesis. whereas the tax object is related to Pangandaran District Ground Water Tax under Article 20, paragraph (3) of Pangandaran Regent Regulation Number 76 of 2022. The descriptive analytical research approach—which entails solving an issue or providing a response to a problem—will be employed. This method entails gathering, organizing, and evaluating data before drawing conclusions that provide an unbiased picture of the situation. There is the usage of normative juridical legal research methodologies.The findings of the study and the subsequent discussion indicate that the Pangandaran District's ground water tax has not been operating at its best due to a number of issues, including the implementation of a temporary closure of tax objects in accordance with Article 20 paragraph (3) of Pangandaran Regent Regulation Number 76 of 2022. The challenges include low compliance necessitating stricter law enforcement, mitigation such as leniency or assistance being necessary, remote locations making it difficult to temporarily close them, a lack of socialization that prevents taxpayers from understanding tax rules and sanctions, law enforcement being hampered by lengthy case resolution, and a lack of staff and funding making monitoring and billing difficult. Intense socialization, infrastructure development, and information technology use are among the actions that can be taken to improve public knowledge, operational effectiveness, and accuracy of data management. The efficiency of Bapenda in tax monitoring and collection will be bolstered by expanding its Human Resources department and enlisting outside assistance. In the meanwhile, it's anticipated that mediation and community involvement would reduce legal disputes and promote taxpayer compliance. Regarding recommendations for the future, it is imperative to conduct a more comprehensive and organized socialization campaign to ensure that taxpayers are well-informed about tax laws and the ramifications of temporarily closing tax objects.