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All Journal Reformasi Hukum Trisakti
Muhammad Imam Nasef
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Law, Crime, Criminology & Criminal Justice

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PROBLEMATIKA YURIDIS KEWENANGAN PEMERINTAH DAERAH DALAM MEMUNGUT PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH: Juridical Problems Of Regional Government's Authority To Collect Tax On Motor Vehicle Title To Increase Regional Original Income Jenn Permatasari Butar Butar; Muhammad Imam Nasef
Reformasi Hukum Trisakti Vol 6 No 4 (2024): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v6i4.21573

Abstract

The Province of the Special Capital Region of Jakarta, the capital of Indonesia, with the principle of Regional Autonomy, the DKI Jakarta Regional Government is given the authority to regulate its own household affairs, in this case the Motor Vehicle Name Return Duty Tax is collected by the Provincial Government and included in the Regional Original Revenue. The formulation of the problem in this article is what are the legal problems faced by the Jakarta Provincial Government in collecting the BBNKB Tax in 2021-2022 and how the BBNKB Tax contributes to the 2021-2022 Jakarta provincial revenue. The research method used is normative research. The result and conclusion of this article is that the Authority of the Regional Government in terms of collecting BBNKB Tax is in accordance with Regional Regulation Number 6 of 2019 concerning Motor Vehicle Name Return Duty, but it is not implemented optimally and has the potential to get a larger tax. The government can optimize its revenue by increasing taxpayer compliance by conducting socialization and educational campaigns through social media or billboards and stimulating strategies to optimize Regional Original Revenue through the BBNKB Tax.
Pengelolaan Pajak Kendaraan Bermotor Provinsi Bali Tahun 2021-2022 Berdasaran Peraturan Daerah Provinsi Bali Nomor 9 Tahun 2019 Tentang Pajak Daerah: Management of Vehicle Tax in Bali 2021-2022 Based on Regional Regulation Number 9 of 2019 on Local Tax Salsabilla Saeed Hassan; Muhammad Imam Nasef
Reformasi Hukum Trisakti Vol 7 No 1 (2025): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v7i1.22199

Abstract

The authority of the Bali Provincial Government in managing motor vehicle tax as one of the largest sources of local tax revenue. The problem is how the authority of the Bali Provincial Government in managing Regional Original Revenue (PAD) based on Regional Regulation Number 9 of 2019 and how the contribution of the tourism sector to Regional Original Revenue in Bali Province. This research uses normative juridical methods, descriptive in nature, using secondary data which is analyzed qualitatively and drawing conclusions using the deductive method. The result and the conclusion of this study is that the Regional Government is authorized to manage Regional Original Revenue in the tourism sector in accordance with Regional Regulation Number 9 of 2019 concerning the Third Amendment to Regional Regulation Number 1 of 2011 concerning Regional Taxes. It has been regulated regarding the collection rates and sanctions that must be applied by the Regional Government. Revenue from vehicle tax in 2022 has decreased by only 43.77% from the previous year which could reach 50% of Regional Original Revenue in Bali Province. From this amount, it is also explained about the factors and obstacles in collecting motor vehicle tax in Bali Province
Co-Authors Jenn Permatasari Butar Butar Salsabilla Saeed Hassan