UPAYA MENINGKATKAN POTENSI PAJAK KENDARAAN BERMOTOR MELALUI PENELUSURAN KENDARAAN BERMOTOR TIDAK MELAKUKAN DAFTAR ULANG (KTMDU) DI KELURAHAN HARAPAN JAYA BEKASI UTARA KOTA BEKASI
Main Article Content
Abstract
The motor vehicle is all wheeled vehicles and its wheels are used in all types of land
roads, and is driven by engineering equipment in the form of motors or other
equipment that serves to transform a certain energy resource into the mobility of the
vehicle in question, with the KTMDU can be aware of motor vehicle taxpayers in order
to perform the inherent obligations, thereby increasing the regional original revenue.
West Java provincial Government should coordinate with some elements such as leasing and RT/RW, Coral Taruna per region in order to achieve the right goal.
Nowadays motor vehicles are not a luxury goods such as antiquity but nowadays
motor vehicles have become a necessity and every family seems to already have a
motor vehicle it is undeniable that by having a motor vehicle especially motorcycle
will be very supportive of daily activities not regardless of any profession. Having a
motor vehicle is the right of everyone but behind the right there are obligations that
must be fulfilled by the owner of the motor vehicle. Among the obligations on the
owner of a motor vehicle is the obligation to make a motor vehicle tax payment once a
year. But what happens is often the obligation is forgotten with a variety of reasons so
that the motor vehicle tax is not paid every year.
Article Details
References
Anto, Dajan. 2008. Pengantar Metode Statistik Jilid 1. Jakarta: LP3ES.
Arikunto, Suharsimi, 2002. Prosedur Penelitian (Suatu Pendekatan
Praktik). Jakarta: Rineka Cipta.
Bratakusumah, Deddy Supriady & Riady. 2010. Perencanaan
Pembangunan Daerah. Jakarta: PT. Gramedia Pustaka Utama
Mardiasmo. 2002. Otonomi dan Keuangan
Daerah. ANDI. Yogyakar
Widayat, Wahyu. 1994. Maksimalisasi Pendapatan Asli Daerah sebagai
Kekuatan Ekonomi Daerah. Jurnal Akuntansi dan Manajemen, STIE YKPN,
XXI/No.3, 28-34
Undang-undang Republik Indonesia No.28 tahun 2009, tentang Pajak
Daerah Retribusi Daerah
Peraturan Menteri Dalam Negeri No. 23 tahun 2011, tentang
penghitungan dasar pengenaan pajak kendaraan bermotor dan bea balik nama
kendaraan
Peraturan Daerah Propinsi Jawa Barat No. 13 tahun 2011, tentang pajak
daerah
Peraturan Gubernur No. 68 tahun 2011, tentang penghitungan dasar
pengenaan pajak kendaraan bermotor (PKB) dan bea balik nama kendaraan