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

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.