ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS”
| Main Authors: | FAJARIANI, , PRASTIWI, DEWI |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
JURNAL AKUNTANSI UNESA
, 2013
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| Online Access: |
http://ejournal.unesa.ac.id/index.php/jurnal-akuntansi/article/view/739 |
Daftar Isi:
- Motor vehicle tax is one source of revenue that give considerable contribution tothe financing of government and regional development in East Java Province. Theimposition of a progressive tax rate on motor vehicles in East Java is the mandateof the East Java Provincial Regulation No. 9 of 2010. Own motor vehicle tax isone type of provincial tax provided for in Law No 28 of 2009. The purpose of thisstudy was to find out more about the Motor Vehicle Tax in East Java. The issue inthis study is how the rates charged in the collection of Motor Vehicle Tax ischarged at progressive field and how the reality of the new policy of theGovernment of East Java Province, whether the policy is the imposition ofprogressive tax rates are in accordance with the principles of taxation.Keywords: Motor vehivle tax, Progressive tax rate