ANALISIS SISTEM PENGALIHAN PAJAK KENDARAAN BERMOTOR MENJADI PAJAK DAERAH

Abstract

Transfer of motor vehicle tax to the local tax is expected to increase capacity to complete the
needs of local and regional spending and order to effective the administration and services.
The research was conducted to determine the transfer system of motor vehicle tax to local
tax. Objects in this research is the Department of Revenue.
Data analysis technique used is descriptive analysis. The data used in report prepared by the
Ministry of Finance of the Republic Indonesia. These results show that system of the motor
vehicle tax is running well. The central government has had the concept and the steps that
have been planned and implemented in a consistent and sustainable.
Keywords: Local tax, The transfer system of motor vehicle tax