<![CDATA[The implementation of the progressive tax rate of PKB (Motor Vehicle Tax) in North Sumatera Province is based on principle of justice which the burden of tax should be balanced with the increase in the ability to pay of tax payers. Progressive tax rate provisions for private vehicles for taxpayers who have more than one motor vehicle by name and/ or address of the same, for the first motor vehicle ownership by 1.75%, the second ownership by 2%, the third ownership by 2.5%, The fourth motor vehicle ownership 3%, and for the fifth motor vehicle ownership and so by 3.5%. Compliance with the principle of justice of PKB tax rate in North Sumatera private vehicles is in the line with the principle of vertical ability and horizontal ability for the person who has more than one vehicle; it indicates the person is more capable of paying tax than a person who has only one vehicle. On the other hand, a person who has only one vehicle with NJKB (resale value) is not charge with progressive tax rate. The obstacle from legal aspect viewpoint about tax rate for private PKB in North Sumatera is that the imposition of progressive tax rate on the ownership of a vehicle with the same owner and/of address will cause legal uncertainty because a person should not progressive tax rate imposed on him. However, because he has the same name and the same address as another owner’s of the vehicle, based on articles 6 verse (1) and (2) Law No. 28/2009 on State and Local Tax and Retribution may be subject to progressive tax rates. Keywords: Progressive Tax Rate, Motor Vehicle Tax, Justice]]>
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