ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS”
Abstract: Motor vehicle tax is
one source of revenue that give considerable contribution to the financing of
government and regional development in East Java Province. The imposition of a
progressive tax rate on motor vehicles in East Java is the mandate of the
East Java Provincial
Regulation No. 9
of 2010. Own motor vehicle
tax is one type of provincial tax
provided for in Law No 28 of 2009. The purpose of this study was to find out
more about the Motor Vehicle Tax in East Java. The issue in this study
is how the
rates charged in
the collection of
Motor Vehicle Tax is
charged at progressive
field and how
the reality of
the new policy
of the Government of
East Java Province,
whether the policy
is the imposition
of progressive tax rates are in accordance with the principles of
taxation.
Keywords: Motor vehivle tax,
Progressive tax rate
Penulis: Fajariani
Kode Jurnal: jpakuntansidd130074
