ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS”

Abstract

Motor vehicle tax is one source of revenue that give considerable contribution to
the financing of government and regional development in East Java Province. The
imposition of a progressive tax rate on motor vehicles in East Java is the mandate
of the East Java Provincial Regulation No. 9 of 2010. Own motor vehicle tax is
one type of provincial tax provided for in Law No 28 of 2009. The purpose of this
study was to find out more about the Motor Vehicle Tax in East Java. 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 East Java Province, whether the policy is the imposition of
progressive tax rates are in accordance with the principles of taxation.
Keywords: Motor vehivle tax, Progressive tax rate