ANALISIS PENYESUAIAN PERHITUNGAN TARIF PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BONDOWOSO BERDASARKAN PERMENDAGRI NOMOR 21 TAHUN 2020

PDAM Bondowoso is Badan Usaha Milik Daerah property in management in water service. Therefore, analysis of water rates is very needed to support revenue growth and taps so that PDAM can provide the best service in accordance with Peraturan Mentri Dalam Negeri (PERMENDAGRI) Nomor 71 Tahun 2016 which has been perfected PERMENDAGRI Nomor 21 Tahun 2020. The data used is the financial statement data PDAM Bondowoso 2019 till 2020. This research the calculations show several methods of imposition of tariffs ranging from the basic water rates ,low rates , and the rates prevailing on the taps full Bondowoso not meet the principle of full cost recovery The results of this study also show note that the rate of water from PDAM Bondowoso data up to 2020 can't be said worthy have not been economically viable because they can not cover the entire cost of business or do not meet the principle of full cost recovery