PAJAK MELINDUNGI KETERSEDIAAN AIR TANAH TAX PROTECTING GROUND WATER AVAILABILITY
Abstract
governance, by providing the opportunity and flexibility to the regions to hold
regional autonomy. To support the implementation of regional autonomy is set and
determined the financial resources of the Region, including Regional Tax regulated
by Law Number 28 of 2009 on Local Taxes and Levies. Along with population and
industrial growth, demand for clean water needs increased rapidly. Related to the
use of surface water has been siphoned off and making excessive underground
water, it caused the surface soil decreases. How State and Local Government
authority to manage ground water and how should the Local Rules governing the
management of ground water tax in the future. In the context of mastery of Water
Resources in the territory of Indonesia, the mastery is right there in the country.
Countries in this Region Government shall be responsible for the problems or
environmental problems, ecological or any matters relating to public policy on
environmental issues and natural resources. Tax on water can be imposed on provincial
taxes or tax district of the city. With the taxation of ground water to the society then
the pattern of use of ground water will be limited. Taxation functions of ground
water that is to be made patterns and taxation systems that can regulate ground
water usage patterns and utilization of underground water so that soil water availability
can be maintained.
Keywords
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