IMPLEMENTASI PERATURAN DAERAH NOMOR 02 TAHUN 2011 TENTANG PAJAK AIR TANAH DI KOTA METRO

Abstract

Tax is a potential alternative as a source of state revenue, the tax sector is a very
appropriate choice, in addition to the relatively stable amount, it is also a reflection of the
active participation of the community in financing development. The problem in this research
is how the application of Metro City Regional Regulation Number 02 of 2011 concerning
Groundwater Tax. The method used by the normative juridical approach and analysis is
carried out qualitatively. The results showed that the application of Metro City Regulation
Number 02 of 2011 concerning Groundwater Tax in Metro City is currently based on the
implementing regulations as outlined in Mayor Regulation Number 5 of 2011 concerning the
implementation of Metro City Regulation Number 02 of 2011 concerning Groundwater Tax,
but in its application in the field has not been implemented optimally. As a suggestion, the
Metro City Government should increase the socialization of Regional Regulations on
Groundwater Tax in Metro City to the public, especially taxpayers, so that the public knows
the existence of Regional Regulations, thereby increasing revenue from taxes, especially
Groundwater Tax.