ANALISIS SISTEM PENGALIHAN PAJAK KENDARAAN BERMOTOR MENJADI PAJAK DAERAH
Abstract: Transfer of motor
vehicle tax to the local tax is expected to increase capacity to complete the needs
of local and regional spending and order to effective the administration and
services. The research was
conducted to determine
the transfer system
of motor vehicle
tax to local tax. Objects in this research is the
Department of Revenue. Data analysis technique used is descriptive analysis.
The data used in report prepared by the Ministry of
Finance of the
Republic Indonesia. These results
show that system of the motor vehicle
tax is running
well. The central
government has had
the concept and
the steps that have been planned and implemented in a
consistent and sustainable.
Keywords: Local tax, The
transfer system of motor vehicle tax
Penulis: Evi Juniati
Kode Jurnal: jpakuntansidd130093
