Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor

Febrian Atapary(1email), Saartje Sarah Alfons(2), Heillen Martha Yosephine Tita(3)


(1) Fakultas Hukum Universitas Pattimura, Ambon, Indonesia
(2) Fakultas Hukum Universitas Pattimura, Ambon, Indonesia
(3) Fakultas Hukum Universitas Pattimura, Ambon, Indonesia
email Corresponding Author
CrossMark

Abstract


Introduction: Tax is a people's contribution to the State based on the law, so that it can be enforced, where the Taxpayer does not get a direct counter-achievement. The constitutional basis of the obligation to pay taxes is regulated in Article 23A, the 1945 Constitution of the Republic of Indonesia (UUD NRI 1945. Dues from the people to the State, as a form of participation as well as contributions from citizens to the State.

Purpose of Writing/Research: This study aims to determine the basis of imposition of Motor Vehicle Tax for Motor Vehicle Taxpayers and to examine and analyze the legal consequences of implementing progressive rates for Motor Vehicle Taxpayers.

Purposes of the Research:  This study aims to determine the basis for the imposition of Motor Vehicle Tax for Motor Vehicle Taxpayers and to examine and analyze the legal consequences of implementing progressive rates for Motor Vehicle Taxpayers.

Results of the Research: The results showed evidence of payment of progressive vehicle tax. Taxpayers, progressive tax on motor vehicle tax is an individual who owns a motor vehicle. Article 6 paragraph (2) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies stipulates that a progressive tax is imposed on the ownership of private motorized vehicles, both two-wheeled and four-wheeled, based on the same name and/or address.


Keywords


Implementation; Imposition of Progressive Tariffs; Against Motor Vehicle Taxpayers

How To Cite


APA: Atapary, F., Alfons, S.S., & Tita, H.M. (2023). Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor. Jurnal Saniri, 3(2), 108-131. https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/1620
IEEE: F. Atapary, S.S. Alfons, and H.M. Tita, "Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor", J. Saniri, vol. 3, no. 2, pp. 108-131, Jun. 2023. Accessed on: Jun. 20, 2024. [Online]. Available at: https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/1620
Harvard: Atapary, F., Alfons, S.S., and Tita, H.M., (2023). "Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor". Jurnal Saniri, Volume 3(2), pp. 108-131. [Online]. Available at: https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/1620 (Accessed on: 20 June 2024)
Chicago: Atapary, Febrian, Saartje Sarah Alfons, and Heillen Martha Yosephine Tita. "Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor." Jurnal Saniri 3, no. 2 (June 19, 2023): 108-131. Accessed June 20, 2024. https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/1620
Vancouver: Atapary F, Alfons SS, Tita HM. Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor. J. Saniri [Internet]. 2023 Jun 19 [cited 2024 Jun 20];3(2):108-131. Available from: https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/1620
MLA 8th: Atapary, Febrian, Saartje Sarah Alfons, and Heillen Martha Yosephine Tita. "Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor." Jurnal Saniri, vol. 3, no. 2, 19 Jun. 2023, pp. 108-131, https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/1620. Accessed 20 Jun. 2024.
BibTeX:
@article{saniri1620,
		author = {Febrian Atapary and Saartje Alfons and Heillen Tita},
		title = {Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor},
		journal = {Jurnal Saniri},
		volume = {3},
		number = {2},
		year = {2023},
		keywords = {Implementation; Imposition of Progressive Tariffs; Against Motor Vehicle Taxpayers},
		abstract = {Introduction: Tax is a people's contribution to the State based on the law, so that it can be enforced, where the Taxpayer does not get a direct counter-achievement. The constitutional basis of the obligation to pay taxes is regulated in Article 23A, the 1945 Constitution of the Republic of Indonesia (UUD NRI 1945. Dues from the people to the State, as a form of participation as well as contributions from citizens to the State.Purpose of Writing/Research: This study aims to determine the basis of imposition of Motor Vehicle Tax for Motor Vehicle Taxpayers and to examine and analyze the legal consequences of implementing progressive rates for Motor Vehicle Taxpayers.Purposes of the Research:  This study aims to determine the basis for the imposition of Motor Vehicle Tax for Motor Vehicle Taxpayers and to examine and analyze the legal consequences of implementing progressive rates for Motor Vehicle Taxpayers.Results of the Research: The results showed evidence of payment of progressive vehicle tax. Taxpayers, progressive tax on motor vehicle tax is an individual who owns a motor vehicle. Article 6 paragraph (2) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies stipulates that a progressive tax is imposed on the ownership of private motorized vehicles, both two-wheeled and four-wheeled, based on the same name and/or address.},
				issn = {2774-1850},		pages = {108--131}				url = {https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/1620}
		}
		
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