ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK AIR PERMUKAAN (PAP) PADA UNIT PELAYANAN PENDAPATAN DAERAH SAMSAT BARABAI

The purpose of this study was to determine the level of effectiveness of Surface Water Tax collection on Regional Original Income Receipts at the Regional Revenue Service Unit (UPPD) SAMSAT Barabai in 2020 to 2023. The type of data in this study is quantitative descriptive with secondary data sources obtained directly from the Regional Revenue Service Unit SAMSAT Barabai. The results of the study show that the effectiveness of Surface Water Tax collection in 2020 is in the "Very Effective" category, in 2021 it is in the "Very Effective" category, in 2022 it is in the "Less Effective" category, and in 2023 it is in the "Very Effective" category.