The Legal Policy Role Of Groundwater Tax On Water Resources Conservation In Indonesia

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Dewi Mulyanti , Indra Perwira , Zainal Muttaqin , Dewi Kania Sugiharti


Tax is a regular instrument that functions to regulate the imposition of groundwater taxes and has not been able to control the extraction and/or utilization of groundwater. The groundwater tax rate is in practice cheaper than the PDAM clean water tarif, thus making groundwater use excessive and uncontrolled. This study discusses how the role of legal politics in collecting groundwater taxes on water resources conservation and how earmarking taxes in groundwater taxes as an effort to conserve water resources. The research method used is normative juridical with analytical descriptive specifications. Environmental conservation matters are the scope of local government which must be regulated in local government taxation politics through regulations for collecting groundwater taxes on water resource conservation. In earmarking there is a relationship between taxpayers and the benefits obtained from these taxpayers. Through earmarking groundwater tax on water resource conservation, it can overcome environmental damage and benefit taxpayers.

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