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The Authority Concerning the Collection of Groundwater Taxes After the Law No. 23 Year 2014 in the City of Surabaya

Nugraha, Hendra Akbar et al.
Yuridika · Papers
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Groundwater tax is a tax on the extraction and/or utilization of ground water. Based on Act No. 28 of 2009 concerning Local Taxes and Levies, Groundwater Taxes, the authority to collect taxes is carried out by the Municipality Government. Tax collection cannot be levied, what is meant by not being a
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