ABSTRACT
This research aims to know how much potential groundwater tax is in Garut Regency by using potential analysis methods. It also includes effectiveness, contribution, and growth rate. The method used in this research is a descriptive method using a qualitative approach. The data collection technique uses library research and field research with interviews and documentation. Based on the research results, the potential for groundwater tax owned by Garut Regency in 2019 is quite large, but it still requires tax optimization from the Garut Regency Bapenda so that the estimated land tax revenue can be achieved.
