Abstract
Abstract
Tax award is expected to be able to trigger the West Java people to pay motor vehicle tax. However, there is still an increase in the number of non-re-registered vehicles. Therefore, the regulation of the tax award needs to be reviewed. This study aims to find a solution so that the award can increase the West Java Province’s Locally Generated Revenue and optimize the collection of Motor Vehicle Tax. This study employed a judicial-normative approach that prioritizes library research and the data implementation in practice. It is a descriptive study. It mainly consists of a library research phase, which is the collection of secondary data in the form of primary and secondary legal materials. In addition, to obtain primary data as support, the data is analyzed qualitatively and juridically. The study concludes that the tax award of motorized vehicle tax is correlated directly with the increase of locally generated revenue of the West Java Province. Nevertheless, the award does not substantially affect legal awareness and compliance. In fact, the program does not contribute towards the realization of motor vehicle tax. The main obstacles often felt by the regional income agency in collecting motorized vehicle tax is the low level of awareness and knowledge of the people on taxes. The effort to increase locally generated revenue from the motor vehicle tax sector is represented by programs that indirectly affect legal compliance.
Implikasi Regulasi Pemberian Anugerah Pajak Kendaraan Bermotor (APKB) Terhadap Peningkatan Pendapatan Asli Daerah (PAD) Provinsi Jawa Barat
Abstrak
Pemberian Anugerah Pajak Kendaraan Bermotor (APKB) diharapkan dapat memicu masyarakat Jawa Barat taat membayar Pajak kendaraan Bermotor (PKB), namun masih terjadi peningkatan jumlah Kendaraan Tidak Melakukan Daftar Ulang (KTMDU), maka regulasi pemberian APKB ini perlu ditinjau kembali, sejauh mana regulasi tersebut mendukung peningkatan Pendapatan Asli Daerah (PAD) dari sektor PKB. Penelitian ini bertujuan menemukan solusi agar pemberian APKB dapat meningkatkan PAD Provinsi Jawa Barat serta mengoptimalkan pemungutan PKB. Metode penelitian dengan pendekatan yuridis normatif, lebih mengutamakan penelitian kepustakaan serta implementasinya dalam praktek. Spesifikasi penelitian bersifat deskriptif. Tahap penelitian dilakukan melalui penelitian kepustakaan, mengumpulkan data sekunder berupa bahan hukum primer, sekunder, dan penelitian lapangan untuk mendapatkan data primer sebagai penunjang, data dianalisis secara yuridis kualitatif. Berdasarkan hasil penelitian dapat disimpulkan bahwa pemberian APKB meningkatkan realisasi PKB Provinsi Jawa Barat sehingga PAD dari sektor PKB, meskipun tidak menyebabkan peningkatan ketaatan hukum, bahkan tidak berpengaruh terhadap perkembangan realisasi PKB Provinsi Jawa Barat, hambatan yang dialami oleh Badan Pendapatan Daerah (BAPENDA) dalam pemungutan PKB adalah minimnya pengetahuan dan pemahaman masyarakat mengenai pajak, upaya peningkatan PAD dari sektor PKB dilihat dari program yang diimplementasikan sebelumnya yang secara tidak langsung berpengaruh terhadap ketaatan hukum.
Kata kunci: anugerah pajak kendaraan bermotor, implikasi, regulasi.
DOI: https://doi.org/10.22304/pjih.v6n1.a7
Recommended Citation
Hartanto, Ghani Satria and Sugiharti, Dewi Kania
(2019)
"The Impact of the Motor Vehicle Tax Grace on the Increase of the West Java Province’s Locally Generated Revenue,"
Padjadjaran Jurnal Ilmu Hukum (Journal of Law): Vol. 6:
No.
1, Article 3.
DOI: https://doi.org/10.22304/pjih.v6n1.a7
Available at:
https://journal.unpad.ac.id/pjih/vol6/iss1/3
DOI
https://doi.org/10.22304/pjih.v6n1.a7
