EFEKTIVITAS PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN (MBLB) DAN PAJAK AIR BAWAH TANAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BANTUL TAHUN 2021-2023

Hasan, M. Farid, Briyan Efflin Syahputra, S.E.,M.Ak (2025) EFEKTIVITAS PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN (MBLB) DAN PAJAK AIR BAWAH TANAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BANTUL TAHUN 2021-2023. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This study aims to assess the effectiveness of tax revenue collection and management for Non-Metallic Mineral and Rock (MBLB) and groundwater by the Bantul Regency Financial, Revenue, and Regional Asset Management Agency (BPKPAD) from 2021 to 2023. Additionally, it seeks to evaluate the contribution of MBLB and groundwater taxes to the Regional Original Income (PAD) of Bantul Regency during the same period. The research employs a quantitative descriptive approach, utilizing secondary data analysis from the Bantul Regency Budget Realization Report (LRA) for 2021 to 2023. The study results indicated that the average level of effectiveness of MBLB tax collection and groundwater tax during the research period reached 112.87%, indicating that it is highly effective. However, the average level of contribution to the Regional Original Income (PAD) of Bantul Regency was only 0.14%, which is very low. This finding indicates that although MBLB tax collection and groundwater tax are highly effective, their contribution to total PAD remains minimal. The results of this study are expected to serve as a reference and evaluation material for BPKPAD Bantul Regency, as well as a resource for academics interested in researching similar topics.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Effectiveness, Contribution, MBLB Tax, Groundwater Tax, PAD
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Bisnis dan Humaniora > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 08 Oct 2025 05:42
Last Modified: 08 Oct 2025 05:42
URI: http://eprints.uty.ac.id/id/eprint/19206

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