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All Journal Amicus Curiae
Januardo Sihombing
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice

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KEWENANGAN PEMERINTAH DAERAH PROVINSI DKI JAKARTA DALAM PENGENAAN TARIF PROGRESIF PAJAK KENDARAAN BERMOTOR TAHUN 2021-2022: The Authority Of The Dki Jakarta Province Regional Government Is Based On Law Number 1 Of 2022 In Imposition Of Progressive Rates Of Vehicle Tax Motorcycling In 2021-2022 Vonna Della Monika; Januardo Sihombing
AMICUS CURIAE Vol. 2 No. 2 (2025): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v2i2.23005

Abstract

This research is motivated by the authority of Regional Governments to set progressive Motor Vehicle Tax rates as regulated in Law Number 1 of 2022 concerning Financial Relations between Central and Regional Governments. The identification of the problem in this study is the authority of the Jakarta Provincial Government to set progressive rates on motor vehicle ownership during the 2021–2022 period based on the provisions of the law. The type of research used is normative legal research with a descriptive-analytical approach. Data collection was conducted through literature study of secondary legal materials. Data analysis was carried out qualitatively with conclusions drawn using deductive methods. Based on the research results and conclusions, it is concluded that until now the Jakarta Provincial Government still uses the provisions in Jakarta Provincial Regulation Number 2 of 2015 concerning Amendments to Provincial Regulation Number 8 of 2010 on Motor Vehicle Tax in applying progressive rates. However, with the effective implementation of Law Number 1 of 2022 in January 2024, the Jakarta Provincial Government will prepare a new Regional Regulation to replace all previous regulations in accordance with Article 94 of the law that mandates the unification of regional regulations for all types of regional taxes.
KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) DKI JAKARTA DI TAHUN 2020 SAMPAI DENGAN 2022 BERDASARKAN PERDA NOMOR 12 TAHUN 2011: Contribution Of Advertisement Tax To Regional Regional Income (Pad) Of Dki Jakarta In 2020 To 2022 Based On Regional Regulation Number 12 Of 2011 Lamsihar Raymond Davidson; Januardo Sihombing
AMICUS CURIAE Vol. 2 No. 3 (2025): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v2i3.24262

Abstract

Difficulties in determining the accurate selling value of advertisement tax objects often lead to differences in perception between taxpayers and tax officers; a lack of taxpayer awareness to pay advertisement taxes; insufficient supervision and law enforcement against tax violations, which result in many illegal advertisements appearing in public spaces; and a complex and bureaucratic advertisement tax administration system, making it difficult for taxpayers to fulfill their obligations. This study uses a normative and descriptive approach to analyze the management of advertisement tax in DKI Jakarta. This study identifies problems concerning difficulties in determining the value of advertisement tax objects, low taxpayer awareness, weak supervision, and administrative complexity affecting tax compliance. Data were collected from legislation and legal literature to provide an in-depth understanding of the applicable legal framework. The findings indicate that although local regulations provide a clear legal framework, challenges remain, such as difficulties in identifying digital advertisement tax objects and differences in rates compared to other regions. Technical constraints in supervising violations, as well as the need to enhance the capacity of officers and inter-agency coordination, are key areas for improvement. With the results of the research and conclusion, it was found that the management of advertisement tax requires systematic improvements to increase taxpayer compliance and the effectiveness of supervision.
Co-Authors Lamsihar Raymond Davidson Vonna Della Monika