Challenges in the Implementation of Groundwater Tax Collection in Sumedang Regency: A Fiscal Decentralization Perspective and Islamic Normative Support
Article Sidebar
Main Article Content
Abstract
This study examines the implementation challenges of the Groundwater Tax (Pajak Air Tanah, PAT) in Sumedang Regency from the perspective of fiscal decentralization and Islamic normative support for Sustainable Resource governance. Drawing on audited financial reports for the 2022-2024 fiscal years and a review of taxation, water resource, and licensing regulations, the study finds that PAT realization consistently fell short of the target, dropping from 64.15% in 2023 to 55.57% in 2024, despite high extraction potential. These weaknesses are driven by partial revenue assignment, reliance on provincial authorities to determine the Groundwater Acquisition Value, regulatory disharmony, licensing delays, and weak inter-agency coordination. Beyond institutional constraints, Islamic ethical principles – khalifah (stewardship), israf (prohibition of waste), and maslahah (public interest) – reinforce the legitimacy of groundwater taxation for environmental protection and social welfare. The study highlights the urgency of harmonizing regulations, strengthening administrative capacity, and integrating licensing and taxation systems.
Article Details
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to International Journal of Nusantara Islam, Sunan Gunung Djati State Islamic University.
The copyright encompasses exclusive rights to reproduce and disseminate articles in all forms and media, including reprints, photographs, microfilm, and similar reproductions, as well as translations. Some or all of the contents of this journal can be stored in databases and transmitted in any form and media without the need for written permission from the International Journal of Nusantara Islam, Sunan Gunung Djati State Islamic University.
The Editors and the Advisory International Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the International Journal of Nusantara Islam (IJNI) are sole and exclusive responsibility of their respective authors and advertisers.
References
Ardianti, M., Rachman, R., & Rahim, A. (2023). FAKTOR DETERMINAN PERUBAHAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN SUMBAWA. Jurnal Ekonomi & Bisnis, 11(2), 202–211. https://doi.org/https://doi.org/10.58406/jeb.v11i2.1302
Bahl, R., & Martinez-Vazquez, J. (2013). Sequencing fiscal decentralization. Annals of Economics and Finance, 14(2 (B)), 623–670.
Bank, W. (2003). World Bank Regional Public Expenditure Review Overview Report: Decentralising Indonesia. World Bank Regional Public Expenditure Review Overview Report (WBRPEROR), A Regional Public Expenditure Review Overview Report, 39.
Boex, J., Williamson, T. S., & Yilmaz, S. (2023). Fiscal Decentralization, Local Public Sector Finance and Intergovernmental Fiscal Relations: A Primer.
Canton, H. (2021). Organisation for economic co-operation and development—OECD. In The Europa Directory of international organizations 2021 (pp. 677–687). Routledge.
Keuangan, B. P. (2021). Laporan Hasil Pemeriksaan Atas Laporan Keuangan Pemerintah Daerah.
Lewis, B. D. (2023). Indonesia’s new fiscal decentralisation law: A critical assessment. Bulletin of Indonesian Economic Studies, 59(1), 1–28.
Lubis, R. P. (2025). Integrating Islamic Ethics into Sustainable Water Governance: A Malay Civilization Perspective on Public Utility Reform in Indonesia. Proceedings of International Conference on Islamic Community Studies, 586–595.
Oates, W. E. (1999). An essay on fiscal federalism. Journal of Economic Literature, 37(3), 1120–1149.
Olson Jr, M. (1971). The Logic of Collective Action: Public Goods and the Theory of Groups, with a new preface and appendix (Vol. 124). harvard university press.
Pierson, P. (1993). When effect becomes cause: Policy feedback and political change. World Politics, 45(4), 595–628.
Pressman, J. L., & Wildavsky, A. (1984). Implementation: How great expectations in Washington are dashed in Oakland; Or, why it’s amazing that federal programs work at all, this being a saga of the Economic Development Administration as told by two sympathetic observers who seek to build morals (Vol. 708). Univ of California Press.
Priantina, A., & Saleem, M. Y. (2021). ISLAMIC PERSPECTIVE ON WATER AS A PUBLIC GOOD. Al-Ibar: Journal of Theory and Practice in Islamic Economics, 1(2), 1–18.
Puspita, D., Pahlevi, M., Raharja, Y. M., Hadi, S., Baroto, A. L., Permana, A. W., Rahayu, W. T., Prasetiya, F., Chalil, T. M., & Soewardi, T. J. (2021). Dua Dekade Implementasi Desentralisasi Fiskal di Indonesia. Badan Kebijakan Fiskal, 289.
Rahima, G., Nandayanti, N., & Sakinah, G. (2025). KONSEP KEADILAN PAJAK DALAM PERSPEKTIF MAQASHID SYARIAH. Gunung Djati Conference Series, 56, 282–289.
Shah, A. (2007). Introduction: Principles of fiscal federalism. The Practice of Fiscal Federalism: Comparative Perspectives, 3–42.
Shotton, R. (2022). Fiscal Decentralization in Asia and the Pacific. In Decentralization, Local Governance, and Localizing the Sustainable Development Goals in Asia and the Pacific (pp. 42–71). Routledge.
Smoke, P. (2015). Public Financial Management in Decentralised and Decentralising Environments. GSDRC Professional Development Reading Pack, 20.
Syahlan, S. (2021). Effective and efficient synchronization in harmonization of regulations Indonesia. Journal of Human Rights, Culture and Legal System, 1(1). https://doi.org/https://doi.org/10.53955/jhcls.v1i1.7
Theresia, B. Y., Ivonne, F. L., Anggreni, R., & Putra, A. R. (n.d.). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) PROVINSI DI YOGYAKARTA.
Tietenberg, T., & Lewis, L. (2023). Environmental and natural resource economics. Routledge.
Winter, S. C. (2012). Implementation perspectives: Status and reconsideration. The SAGE Handbook of Public Administration, 265–278.
Zoelva, H. (2022). The Development of Islam and Democracy in Indonesia. Const. Rev., 8, 37.