efektivitas Pemungutan Pajak kendaraan bermotor dalam meningkatkan PAD Provinsi Bali

SKRIPSI

Abstract

By : GST KM SURYA PRATYAKSA

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Faculties : Fakultas Hukum

Department : S1 Ilmu Hukum

ABSTRACT Contribution to the state tax (imposed) that are owed by the required payment to them under the legislation, with no get-back achievement, which can directly appointed, and that the point is to finance public expenditures related to the duty of the state to govern . Tax function is divided into two, namely as budgetary diamana this function lies in the public sector and is a tool or resource to include as much money in the state treasury which is then used to finance state expenditures (in Indonesia) is generally used to cover routine expenses . While regulerend function (set) that taxes used as a tool to achieve certain goals that are beyond the field of economics and much aimed at the private sector. Therefore, it will explain how the effort to increase revenue (PAD) of the Motor Vehicle Tax (PKB). Research is juridical empirical legal research. Bali provincial government to make efforts to increase revenue (PAD) of the motor vehicle tax (PKB) to do that every additional number of Units corner, outlets and Units traveling to destinations closer to the taxpayer and repair of motor vehicles database owned by the taxpayer with the aim to get the number of vehicles that are more accurate. By getting a conclusion efforts to increase revenue (PAD) of the Motor Vehicle Tax (PKB) is only derived from Act No. 28 of 2009 on Local Taxes and Levies contained in Article 2 paragraph (1), while the efforts of the Office conducted income of Bali Province as done in 2013 is how to implement online tax system, while in 2014 how the use of a progressive tax system and through mobile Units (samling). Keywords: Motor Vehicle Tax and Taxpayers

Keyword : Motor Vehicle Tax and Taxpayers

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