Analisis Perhitungan Pajak Retribusi Air Bawah Tanah Pada Pt. Coca-Cola Amatil Indonesia

Oleh :
Pulung Putra Mandiri - F3310094 - Fak. Ekonomi dan Bisnis

PT. Coca Cola Amatil Indonesia is a company that uses groundwater for its industrial needs. According to the existing local regulation, such company that uses the underground water is loaded with underground water tax of 20%. This study has a purpose to find out how to calculate the groundwater tax in order to get some information on the tax payers’ obedience in paying the tax. The research method used in this study is a comparative analysis by comparing the tax calculation doing by PT. Coca Cola Amatil Indonesia as a tax payer with the calculation doing by the Government as the tax collector. The analysis being done resulted in a result that the tax calculation being done by PT. Coca Cola Amatil Indonesia had been appropriate to the calculation being done by the local government and the effective tax regulation. The conclusion of this study is that PT. Coca Cola Amatil Indonesia has become an obedient tax payer in paying its tax to the government. The result of this study has become a base for the writer in proposing some suggestion to PT. Coca Cola Amatil Indonesia with a purpose that it would more increase the coordination among the personnel; and the need of staff or technician increment, who have responsibility in controlling the existing well meter in the factory. Besides that, PT. Coca Cola Amatil Indonesia should establish a better cooperation with the local government in order that there are not any misunderstanding happened related to the groundwater usage volume being taken.