Nugraha, H.A., Rosidin, F.A., Hutama, W.R. and Wiratama, M.G. 2020. The Authority Concerning the Collection of Groundwater Taxes After the Law No. 23 Year 2014 in the City of Surabaya. Yuridika. 35, 3 (Sep. 2020), 519–532. DOI:https://doi.org/10.20473/ydk.v35i3.17880.