Implementation of Surface Water Tax Collection in Regional Drinking Water Companies

Abstract

The Provincial Government collects surface water tax on the extraction/utilization of surface water following applicable regulations. Perumda Air Minum X is one of the regional-owned companies in Central Java Province which is tasked with providing clean water services to the people of Wonosobo Regency. This study aims to analyze the collection of surface water tax at Perumda Air Minum X. The research method used is a descriptive analysis method with a qualitative approach. The data source used is the supply distribution report of each PDAM X spring from September to November 2023. The study results show that the surface water tax collection rate follows applicable laws and regulations, which is 10%. The company has collected a surface water tax of IDR 30,804,653 in September, IDR 30.513.660 in October, and IDR 32.776.357 in November 2023. Payment of surface water tax by Perumda X from September to November 2023 was made on time.