scholarly journals Perlindungan Hukum Bagi Wajib Pajak Progresif Kendaraan Bermotor Di Provinsi Bali

2021 ◽  
Vol 2 (2) ◽  
pp. 328-333
Author(s):  
Agung Ananda Putria Elda Sukawati ◽  
Ida Ayu Putu Widiati ◽  
Luh Putu Suryani
Keyword(s):  
Motor Vehicle ◽  
Legal Protection ◽  
Motor Vehicles ◽  
Vehicle Ownership ◽  
Legal Research ◽  
Regional Income ◽  
Research Results ◽  
Private Vehicle ◽  
Progressive Tax ◽  
Regional Problems

Vehicle tax is included in regional income that can support development through regional revenue and expenditure budgets. Progressive is a tax where the levy is by increasing taxes that must be paid in accordance with the provisions of the tax object. The purpose of this study is to determine the application of progressive tax on motor vehicle taxpayers in Bali Province and to determine legal protection for taxpayers against the imposition of progressive tax on motor vehicles in Bali Province. The method used is empirical legal research. The method used is empirical legal research. Sources of primary legal materials are obtained through research results and it can be concluded that the imposition of progressive vehicle tax can increase regional income towards motor vehicle tax (PKB) which is part of the Bali Province Regional Revenue and Expenditure Budget (APBD) which aims to improve the structure and infrastructure that support the welfare of the local communit. Reducing the number of private vehicle ownership for the community so that it can solve regional problems, namely congestion. Legal protection for progressive taxpayers is often a problem for vehicle owners, because people often do not report that the vehicle has changed hands.                       

scholarly journals Motor vehicle lease agreement with fiduciary warranty

2018 ◽  
Vol 52 ◽  
pp. 00003
Author(s):  
Agustining ◽  
Ningrum Natasya Sirait
Keyword(s):  
Law Enforcement ◽  
Financial Services ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Legal Basis ◽  
Legal Research ◽  
Legal Provisions ◽  
Loan Financing ◽  
Ministry Of Finance ◽  
Lease Agreement

Purchasing motor vehicles with instalment (credit) is currently becoming favourite choice by many people including people who live in plantation and agriculture area. There are several reasons, such as easy pre-requirements, low down payment and saving time. The financing institutions that generally deal with motor vehicle credit are financing companies and banks. Although, they are different in their operational legal basis, in practice, financing company and bank fall under the category of fiduciary warranty agreements. This study focus on the potential fraud on law in financing of capital goods. This study used the normative and empirical legal research methods. In the end of the study, it found that it used loan financing with fiduciary guarantee not a lease agreement. As a consequence, the use of fiduciary warranty by financing company in a lease does not accord with the law and considered to be illegal. Last but not least the study found that Ministry of Finance and the Financial Services Authority (Otoritas Jasa Keuangan/OJK) as supervisory agencies financing business must to ensure law enforcement, certainty and effective oversight. OJK should provides sanctions for financing companies which do not comply in accordance with the legal provisions.

scholarly journals KEWENANGAN PEMERINTAH PROVINSI BALI DALAM PEMUNGUTAN PAJAK PROGRESIF

2016 ◽  
Vol 5 (3) ◽  
pp. 510
Author(s):  
Ida Bagus Prayoga
Keyword(s):  
Regional Development ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Rates ◽  
Tax Rate ◽  
Considerable Contribution ◽  
Progressive Tax ◽  
The Government

Motor vehicle tax is one source of revenue that give considerable contribution to the financing of government and regional development in bali Province. The imposition of a progressive tax rate on motor vehicles in Bali is the authorization from the Bali Provincial Regulation No. 1 of 2011. Own  motor vehicle tax is one type of provincial tax provided for in Law No 28 of 2009. The purpose of this paper  was to find out more about the  Motor Vehicle Tax in Bali. The issue in this study is how the rates charged in the collection of  Motor Vehicle Tax is charged at progressive field and how the reality of the new policy of the Government of Bali Province, whether the policy is the imposition of progressive tax rates are in accordance with the principles of taxation. Pajak kendaraan bermotor merupakan salah satu sumber pendapatan yang memberikan kontribusi yang cukup besar untuk pembiayaan pemerintah dan pembangunan daerah di  Provinsi Bali. Pengenaan tarif pajak progresif kendaraan bermotor di Bali adalah wewenang yang diperoleh dari Peraturan Provinsi Bali No. 1 tahun 2011. Pajak kendaraan bermotor sendiri merupakan salah satu jenis Pajak Provinsi yang diatur dalam UU No 28 tahun 2009. Tujuan dari penulisan ini adalah untuk mengetahui lebih lanjut tentang Pajak Kendaraan Bermotor di Bali. Masalah dalam penelitian ini adalah bagaimana tarif yang dikenakan dalam pemungutan Pajak Kendaraan Bermotor  yang dikenakan tarif progresif dan bagaimana realitas kebijakan baru dari Pemerintah Provinsi Bali, apakah kebijakan tersebut adalah pengenaan tarif pajak progresif yang sesuai dengan prinsip-prinsip perpajakan.

scholarly journals Model Pertumbuhan Sepeda Motor Berdasarkan Produk Dosmetik Regional Bruto (PRDB) Perkapita (Studi Kasus Pulau Jawa)

2019 ◽  
Vol 25 (1) ◽  
pp. 107 ◽  
Author(s):  
Nindyo Cahyo Kresnanto
Keyword(s):  
Economic Growth ◽  
Motor Vehicle ◽  
High Growth ◽  
High Growth Rate ◽  
Sustainable Transportation ◽  
Motor Vehicles ◽  
Vehicle Ownership ◽  
Gompertz Function ◽  
Negative Exponential Function ◽  
Negative Exponential

The number and growth of vehicles, is a separate issue associated with sustainable transportation. In 2014, recorded vehicle election in Indonesia reached more than 448 vehicles per 1,000 people. And specifically, for motorcycles reach 365 vehicles per 1,000 people. The growth of motor vehicles is significantly influenced by economic growth (measured by Gross Domestic Product - RGDP). When compared with motor vehicle growth, it can be concluded that the high growth rate of motor vehicles at the end of this decade actually impact on the decrease of RGDP. To see the trend between economic growth represented by RGDP and the growth of motor vehicle (motorcycle) needs a model. Motor vehicle growth model in Java can be approached with Gompertz function. This function is a negative exponential function with asymptote used is the highest value of motor vehicle ownership in DKI Jakarta Province is 1,299 motorcycles per 1,000 people.

scholarly journals PENGUJIAN KENDARAAN BERMOTOR UNTUK MEWUJUDKAN KESELAMATAN BERLALU LINTAS DI KOTA DENPASAR

2018 ◽  
Vol 6 (3) ◽  
pp. 272
Author(s):  
Putu Lantika Oka Permadhi
Keyword(s):  
Traffic Accident ◽  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Legal Research ◽  
The Road ◽  
Technical Factors ◽  
Feasibility Test ◽  
Vehicle Testing

Transportation plays an important role in supporting, improving and enhancing the economic development both regionally and nationally. The need for services is increasing traffic, limiting the number of motor vehicles as much growing from year to year in Denpasar City causes unbalance between the number of vehicles available with the road infrastructure are available and also increase the traffic accident per year. Accidents in the road are usually caused by motor vehicles. In this case largely due to technical factors and not roadworthy. The issues examined are how is the implementation of the motor vehicle feasibility test in Denpasar City and whether is the implementation of vehicle testing already able to realize the safety of traffic in Denpasar City. The research was classified into empirical legal research of the descriptive analysis research using primary and secondary data. Transportasi memainkan peran penting dalam mendukung, memperbaiki dan meningkatkan pembangunan ekonomi baik di tingkat regional maupun nasional. Kebutuhan akan layanan lalu lintas semakin meningkat, jumlah kendaraan bermotor bertambah dari tahun ke tahun di Kota Denpasar sehingga menyebabkan ketidakseimbangan antara jumlah kendaraan yang dengan infrastruktur jalan dan juga meningkatkan kecelakaan lalu lintas per tahun. Kecelakaan yang terjadi di jalan biasanya disebabkan oleh kendaraan bermotor, dalam hal ini sebagian besar dikarenakan dari faktor teknis dan tidak layak jalan. Permasalahan yang diteliti adalah Bagaimana pelaksanaan uji kelayakan kendaraan bermotor di Kota Denpasar dan Apakah pelaksanaan pengujian kendaraan bermotor sudah dapat mewujudkan keselamatan berlalu lintas di Kota Denpasar. Penelitian ini diklasifikasikan ke dalam penelitian hukum empiris dari penelitian analisis deskriptif dengan menggunakan data primer dan data sekunder.

scholarly journals Protection of Victims of Domestic Violence (Study Decision Number: 2660/Pid.Sus/2015/PN Mdn)

2020 ◽  
Vol 1 (2) ◽  
pp. 297-310
Author(s):  
Arni Ranita Tamba ◽  
Ali Masyhar
Keyword(s):  
Domestic Violence ◽  
Research Methods ◽  
Legal Protection ◽  
Research Literature ◽  
Legal Research ◽  
Severe Injuries ◽  
Research Results ◽  
Left Chest ◽  
Left Eyelid ◽  
Legal Consequences

The purpose of this research is,first, to know what is a form of legal protection for domestic violence victim in crime. Second, what is the legal consequences for perpetrators of domestic violence. Thirdly, what is the judge of consideration for making determination in the decision of number: 2660 / Pid.SUS / 2015 / PN Mdn. The method used in this research is the Normative and Empirical. With research literature sourced from legislation, books, official documents, and research results and legal research methods that serve to see the law in a real sense and examine how the work of law in the community. The results of the research in this research that Victims of Domestic Violence Suffered severe injuries on the left eyelid, left chest and Also the left arm. Therefore, perpetrators of Domestic Violence are sentenced to 8 (eight) years Imprisonment.

scholarly journals EFEKTIVITAS E-SAMSAT, PAJAK PROGRESIF DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 4 (1) ◽  
pp. 50
Author(s):  
I Gusti Ayu Mas Rosita Dewi ◽  
Kadek Wulandari Laksmi P
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Motor Vehicle ◽  
National Development ◽  
Tax Compliance ◽  
Motor Vehicles ◽  
Progressive Tax ◽  
The Government ◽  
Motorized Vehicles

The Effectiveness of E-Samsat, Progressive Tax and Quality of Service in Improving Vehicle Tax Compliance. The more the economy develops, the more needs and welfare of the community will increase, thus increasing the implementation of government tasks in development and services to improve the welfare of the community. As time goes on, Indonesian State revenues increasingly depend on revenues from the tax sector. Tax is the most dominant source of revenue and is one of the government's efforts to realize national development. Motor Vehicle Tax is one of the highest tax contributors in Regional Original Income and each year the number of motor vehicles continues to increase. Therefore the government issued an E-SAMSAT innovation as a means of convenience for taxpayers to pay taxes, and imposed a progressive tax to control the level of congestion that was generated by the high use of motorized vehicles, as well as the quality of services provided to taxpayers to feel comfortable when performing their obligations. This study has a focus on problems, namely the effectiveness of E-SAMSAT, progressive tax and service quality on motor vehicle taxpayer compliance in 2018, whether by implementing the system and the regulation can improve motor vehicle taxpayer compliance.The results of the study found that the effectiveness of the use of e-Samsat can affect motor vehicle tax compliance in the UPT. Regional Revenue Agency of the Province of Bali in the City of Denpasar. With the implementation of the Progressive Tax at the UPT. The Regional Revenue Agency of Bali Province in Denpasar City greatly influences the level of compulsory tax compliance of motorized vehicles. The level of compliance of motor vehicle taxpayers declined but was not very meaningful. Service quality at UPT. The Provincial Revenue Agency of Bali in Denpasar City strives to be improved in accordance with the rules and SOPs of regulation, by providing the best attitude, excellent service to improve service quality. The application of eSamsat and Progressive Tax and the quality of service can improve motor vehicle taxpayer compliance.

scholarly journals ANALISIS PERBANDINGAN SEBELUM DAN SESUDAH PENGENAAN TARIF PAJAK PROGRESIF PADA KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS” DI KOTA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Eugenia Rosalie ◽  
Jantje Tinangon ◽  
Rudy Pusung
Keyword(s):  
Motor Vehicle ◽  
Adam Smith ◽  
Motor Vehicles ◽  
Progressive Taxation ◽  
Positive Effects ◽  
Local Taxes ◽  
The North ◽  
North Sulawesi ◽  
Progressive Tax ◽  
The Impact

Motor vehicle tax is one source of revenue that provides kontirbusi important. With the entry into force of a progressive tax on motor vehicles beginning in 2012 based on Law No. 28 of 2009 on Regional Taxes and Levies as well as the North Sulawesi Provincial Regulation No. 7 of 2011 on Local Taxes North Sulawesi province that both private vehicle ownership and tax rates set forth progressively. At the beginning of the adoption of the progressive tax, many people who feel uncomfortable and overwhelmed, perhaps this was due to lack of information regarding the application of progressive rates. The purpose of this study is how the progressive tariffs on motor vehicles based principle of taxation in the city of Manado, and determine the impact of comparing before and after imposition. The method used is descriptive analytical method, which is a research method to reveal the existing problems in office administration, data processing, analyzing, researching and interpret and make conclusions and give suggestions which are then arranged in a systematic discussion so that problems that exist in the company can be understood. From the results of the research can be seen still highly progressive taxation in accordance with "The Four Maxims" that principle of taxation proposed by Adam Smith which consists of similarity and balance (Equality), legal certainty (certainty), (c) a timely basis (convenient of payment), and (d) the principle of economies of collection. progressive taxation has other positive effects which increase the acceptance of PKB and BBNKB which automatically increases the acceptance of the PAD that most of it is the source of Local Taxes. Imposition of Tax Rate has been running as a Progressive government enforce the original purpose and is in accordance with the tax function is budgetair function.

scholarly journals ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR BERDASARKAN THE FOUR MAXIMS DI KABUPATEN MINAHASA

2015 ◽  
Vol 10 (3) ◽  
Author(s):  
Novita Asrilia Moningka ◽  
David Paul Elia Saerang ◽  
Harijanto Sabijono
Keyword(s):  
Motor Vehicle ◽  
Adam Smith ◽  
Descriptive Analysis ◽  
Theory And Practice ◽  
Motor Vehicles ◽  
Vehicle Ownership ◽  
Tax Rate ◽  
Local Revenue ◽  
North Sulawesi ◽  
Wheeled Vehicles

Motor vehicle tax has strong enough role in the aceptance of local revenue. In North Sulawesi progressive tx on motor vehicles is valid from 12 january 2012 based on Law No. 28 of 2009on local taxes and levies, based on the implementation of provincial regulations SULUT number 7 of 2011 concerning local tax applies to both private motor vehicle ownership and so, the two-wheeled vehicles and four-wheel except for a pick and dumb truck. Principles of taxation proposed by adam smith namely equality, certainly, conveinence of payment, efficiency. Research carried out the UPTD Tondano district of Minahasa. The analytical method used is descriptive analysis (qualittive) that analyzes comparing two different aspects of theory and practice which need to be met in order to know the differences. The purpose of this study  is determine  how the imposition of a progressive tax rate on motor vehicle tax is based on the four maxims. The result showed that the principle of taxation is still apropriate and relevant to be applied to the motor vehicle tax collection.

scholarly journals Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor

PERSPEKTIF ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 19
Author(s):  
Lidya Octafiani Br Sinulingga ◽  
Muhammad Husni Thamrin Nasution ◽  
Beby Masitho Batubara
Keyword(s):  
Human Resources ◽  
Research Method ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Good Service ◽  
Data Presentation ◽  
The Public ◽  
Progressive Tax ◽  
North Sumatra ◽  
Data Collection Procedure

<h1>Public policy has two main functions: budget and regulation. Similarly, the Progressive Tax Policy of Motor Vehicles regulated in the Regional Regulation of North Sumatra Province No. 1 of 2011 which began in force in 2012. This researcher uses descriptive qualitative research method. The data collection procedure used by interview, observation, documentation. Data analysis is done by data reduction, data presentation and conclusion. The results of this study indicate that the implementation of policies on the implementation of motor vehicle progressive taxes, including communication, human resources, executor attitude, and bureaucracy has been well implemented by Upt Samsat South Medan, namely: (1) Communication carried out externally by publishing a progressive tax to the public or taxpayer using print media and electronic media. (2) Human resources shall be carried out by preparing the personnel of the progressive tax service personnel of the vehicles in accordance with their respective fields of work and supported by adequate facilities and infrastructure of public services. (3) The executing attitude is carried out by Samsat employee by giving good service attitude to the taxpayers who pay the progressive tax in accordance with the operational standard of the established procedure; (4) Bureaucracy implemented implemented by simplifying the bureaucracy of vehicle tax payment service by forming working group, so taxpayers become easier in obtaining progressive tax service in Upt Samsat South Medan.</h1><br /><p class="Howtocite"><strong> </strong></p>

scholarly journals The Legal Consequences For Buying Motor Vehicles Without Motor Vehicle Authorization Letter

2021 ◽  
Vol 21 (2) ◽  
Author(s):  
Peter Jeremiah Setiawan ◽  
Shintya Yulfa Septiningrum ◽  
Xavier Nugraha
Keyword(s):  
Criminal Law ◽  
Motor Vehicle ◽  
Legal Theory ◽  
Civil Law ◽  
Analytical Description ◽  
Criminal Code ◽  
Motor Vehicles ◽  
Legal Research ◽  
Motorized Vehicles ◽  
Legal Consequences

This legal research aims to determine the consequences of criminal law and civil law consequences for buyers who purchase motorized vehicles without complete and valid documents. This legal research is a normative juridical research. The nature of this legal research is an analytical description to describe an ongoing situation or situation as data for the object of research so that it can explore ideal things which can then be analyzed based on legal theory or applicable laws and regulations. Based on the results of research and discussion, the consequences of criminal law against buyers who purchase motorized vehicles without complete and valid documents are that Article 480 paragraph (1) of the Criminal Code on criminal acts of detention must be fulfilled with subjective and objective elements  Furthermore, the effect of civil law on buyers who purchase motorized vehicles without complete and valid documents is that it is possible for the owner of the motor vehicle to file a lawsuit against the law based on Article 1365 of the Civil Code.

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