OPTIMALISASI PENDAPATAN DAERAH MELALUI PEMBAYARAN PAJAK AIR PERMUKAAN PADA UPT PENGELOLAAN PENDAPATAN DAERAH PROVINSI JAWA TIMUR JEMBER

The East Java Jember Province Regional Revenue Management Technical Implementation Unit (UPT) is an institution that operates in the operational technical fields of regional revenue collection, administration and community services. One of the regional revenue collections carried out is surface water tax. In the service that we carry out at UPT, we carry out Surface Water Tax (PAP) payment procedures. Surface Water Tax (PAP) is a tax on the extraction or utilization of surface water used by individuals and communities, excluding basic household and agricultural needs. The object of surface water is all water found on the land surface, excluding sea water located at sea or on land. Data was obtained using the interview method to find out a problem that needs to be investigated to obtain more detailed information. The results of this research are to find out what the registration, payment and reporting procedures for surface water taxes are.