28/01/2013
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By Penelitihukum.org (Handa S. Abidin, S.H., LL.M., Ph.D.) W

W – Wajib Pajak Air Permukaan

“Wajib Pajak Air Permukaan adalah orang pribadi atau Badan yang melakukan pengambilan dan/atau pemanfaatan Air Permukaan.” (Pasal 22 Angka 2 UU Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah).

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