TINJAUAN ATAS PERMOHONAN DAN PERIZINAN PAJAK AIR TANAH DI BADAN PENGELOLAAN KEUANGAN DAERAH (BPKD) KOTA SUKABUMI
Daftar Isi:
- This final report was compiled by Penti Apriliyanti (1941211007), entitled “Overview of Groundwater Tax Applications and Permits at Regional Financial Management Agency of Sukabumi” This report was prepared based on the result of research conducted by the writer at at Regional Financial Management Agency of Sukabumi. Groundwater tax is a mandatory contribution to the region that is coercive in nature based on the law with no direct compensation and is used for regional needs for the prosperity of the people. Groundwater Tax is a tax that has the most promising prospects in the future. Therefore, to regulate this, the government makes a regulation in the form of a regional regulation regarding Groundwater Tax. The research conducted by the author is a qualitative descriptive method. In the groundwater tax collection system, taxpayers are required to have a groundwater exploitation permit. However, the results of the study state that there are still many taxpayers who still have not carried out licensing. The conclusion of this study is that there are still many taxpayers who do not have a groundwater utilization permit, this is due to a lack of understanding and awareness of the importance of permitting groundwater utilization.