ANALISIS SISTEM PEMUNGUTAN DAN PERHITUNGAN PAJAK AIR BAWAH TANAH PADA AWS HOTEL MADIUN 2022

Abstract

The purpose of this research is to assess the groundwater tax accounting and accounting at the AWS hotel Madiuin whether it is in accordance with the regulations of the city of Madiuin. This research form is a qualitative research with a case study approach. The results of this study indicate that the underground water tax collection system procedure at AWS hotel Madiuin 2022 is in line with the regional regulations of Madiuin City because there are constraints that should require official asseism but require private asseism. Meanwhile, the underground water tax calculation system process at the AWS hotel in the city of Madiuin has been in line with the regional regulations of the city of Madiuin to allow a 20% rate, including the base price and the volume of the production yield.

Keywords: Underground Water Tax, Collection, AWS Madiun Hotel, Regional Regulations, Madiun, Official Asseismint, Seilf Asseismint