?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PELAKSANAAN+PENERBITAN+PLAT+NOMOR+KENDARAAN+PILIHAN%0D%0ABAGI+WAJIB+PAJAK+KENDARAAN+BERMOTOR%0D%0ADAN+KONTRIBUSINYA+TERHADAP%0D%0APENDAPATAN+ASLI+DAERAH%0D%0ADI+PROVINSI+LAMPUNG&rft.creator=Kahfi+Yudha+Sulthoni%2C+1112011198&rft.subject=HJ+Public+Finance&rft.subject=JS+Local+government+Municipal+government&rft.description=Secara+umum+peraturan+mengenai+plat+nomor+kendaraan+diatur+dalam+Undang-%0D%0AUndang+No.+22+Tahun+2009+tentang+Lalulintas+dan+Angkutan+Jalan+pasal+68+dan%0D%0APeraturan+Kepala+Kepolisian+Negara+Republik+Indonesia+No.+5+Tahun+2012%0D%0Atentang+Registrasi+dan+Identifikasi+Kendaraan+Bermotor+pasal+36%2C+sedangkan%0D%0Auntuk+tarif+penerbitannya+mengacu+pada+Peraturan+Pemerintah+No.+50+Tahun+2010%0D%0Atentang+Jenis+dan+Tarif+Atas+Jenis+Penerimaan+Negara+Bukan+Pajak+(Tambahan%0D%0ALembaran+Negara+Republik+Indonesia+Nomor+5133).+Penggunaan+plat+nomor%0D%0Apilihan+di+wilayah+Provinsi+Lampung+semakin+mencuat%2C+dampak+dari%0D%0Akeistimewaan+yang+diberikan+kepada+pemilik+kendaraan+yaitu+apabila+telah%0D%0Adimiliki+oleh+satu+kendaraan%2C+nomor+pilihan+tersebut+tidak+bisa+digunakan+kembali%0D%0Aoleh+kendaraan+lainnya%2C+akan+tetapi+masih+banyak+masyarakat+yang+belum%0D%0Amengetahui+tentang+prosedur+penerbitan+plat+nomor+pilihan+tersebut+dan+sejauh%0D%0Amana+kontribusinya+terhadap+Pendapatan+Asli+Daerah+di+Provinsi+Lampung.%0D%0AKarena+untuk+pelaksanaan+pembangunan+daerah+diperlukan+sumber+pembiayaan%2C%0D%0Abaik+dari+Pendapatan+Asli+Daerah%2C+dana+perimbangan+maupun+pinjaman+daerah.%0D%0AUntuk+menjamin+sumber+pembiayaan+tersebut%2C+pemerintah+daerah+harus+mampu%0D%0Amemainkan+peranannya+agar+dapat+mengoptimalkan+penerimaan-penerimaan%0D%0Atersebut+khususnya+dari+penerimaan+Pendapatan+Asli+Daerah+(PAD)+yang+berasal%0D%0Adari+pajak+dan+retribusi+daerah.%0D%0APermasalahan+dalam+penelitian+ini+adalah+bagaimanakah+pelaksanaan+dan%0D%0Apengaturan+hukum+tentang+penerbitan+plat+nomor+kendaraan+pilihan+dan%0D%0Abagaimanakah+kontribusi+dan+faktor+penghambat+terhadap+pemasukan+Pendapatan%0D%0AAsli+Daerah+di+Provinsi+Lampung.%0D%0AKahfi+Yudha+Sulthoni%0D%0AMetode+yang+digunakan+dalam+penelitian+ini+adalah+normatif+empiris+yang%0D%0Abersumber+dari+data+primer+dan+data+skunder.+Pengumpulan+data+dilakukan%0D%0Adengan+studi+kepustakaan+dan+studi+lapangan.+Setelah+data+dikumpulkan+maka%0D%0Adilakukan+pengolahan+data+yang+kemudian+dianalisis+secara+deskriptif+kualitatif.%0D%0AHasil+penelitian+menunjukan+bahwa+belum+adanya+pengaturan+hukum+yang+secara%0D%0Akhusus+mengatur+tentang+penerbitan+plat+nomor+kendaraan+pilihan%2C+dan+penerbitan%0D%0Aplat+nomor+kendaraan+pilihan+memiliki+syarat+khusus.+Syarat+khusus+tersebut%0D%0Aadalah+adanya+surat+permohonan+dari+wajib+pajak+yang+ditujukan+kepada+Dirlantas%0D%0APolda+Lampung+tentang+plat+nomor+kendaraan+pilihan+tersebut.+Kontribusi+plat%0D%0Anomor+kendaraan+pilihan+tiap+tahun+mengalami+kenaikan+karena+potensinya+cukup%0D%0Abesar%2C+akan+tetapi+faktor+penghambat+yang+dihadapi+adalah+masih+banyak+wajib%0D%0Apajak+yang+kurang+sadar+akan+membayar+pajak%2C+banyaknya+kendaraan+yang+telah%0D%0Ahilang+dari+peredaran%2C+serta+banyaknya+kendaraan+yang+mengalami+kerusakan%0D%0Aakibat+kecelakaan+atau+huruhara.+Oleh+karena+itu%2C+perlu+adanya+peningkatan%0D%0Akinerja+Samsat+Provinsi+Lampung+dalam+menekan+faktor+penghambat+yang+terjadi%0D%0Aselama+ini+agar+Pendapatan+Asli+Daerah+di+Provinsi+Lampung+lebih+meningkat%0D%0Atiap+tahunnya.%0D%0AKata+Kunci+%3A+Samsat%2C+Plat+Nomor+Kendaraan+Pilihan%2C+Pajak+Kendaraan%0D%0ABermotor%2C+Pendapatan+Asli+Daerah%0D%0AIn+general%2C+the+rules+concerning+the+number+plate+of+vehicles+stipulated+in+Law%0D%0ANo.+22+Year+2009+regarding+Traffic+and+Road+Transportation+Article+68+and%0D%0ARegulation+of+the+Chief+of+the+Indonesian+Police+No.+5+of+2012+on+Motor+Vehicle%0D%0ARegistration+and+Identification+of+article+36%2C+while+the+rate+of+issuance+refers+to%0D%0AGovernment+Regulation+No.+50+Year+2010+regarding+Type+and+Tariff+for+Non+Tax%0D%0ARevenue+(State+Gazette+of+the+Republic+of+Indonesia+Number+5133).+The+use+of%0D%0Athe+license+plate+choice+in+the+area+of+Lampung+Province+has+become+more%0D%0Apronounced%2C+the+impact+of+the+privileges+granted+to+the+owner+of+the+vehicle%2C+if+it%0D%0Ahas+been+owned+by+a+single+vehicle%2C+a+number+of+these+options+can%E2%80%99t+be+reused+by%0D%0Aother+vehicles%2C+but+there+are+still+many+people+who+do+not+know+about+the%0D%0Aprocedures+for+issuing+plates+the+selection+of+the+number+and+the+extent+of+its%0D%0Acontribution+to+regional+revenue+in+Lampung+Province.+Due+to+the+implementation%0D%0Aof+regional+development+is+necessary+sources+of+financing%2C+either+from+the+original%0D%0Aincome%2C+balance+funds+and+borrowing.+To+ensure+financing+sources%2C+local%0D%0Agovernments+should+be+able+to+play+its+role+in+order+to+optimize+the+particular%0D%0Areceipts+from+admission+revenue+(PAD)+from+taxes+and+levies.%0D%0AThe+problem+in+this+research+is+how+the+implementation+and+regulation+of+the+law%0D%0Aon+the+issuance+of+license+plate+choices+and+how+the+contributions+and+the%0D%0Ainhibiting+factors+to+the+regional+revenue+income+in+Lampung+Province+.%0D%0AThe+method+used+in+this+research+is+normative+empirical+data+sourced+from%0D%0Aprimary+and+secondary+data+.+The+data+collection+is+done+with+the+literature+study%0D%0Aand+field+study+.+After+the+data+is+collected%2C+it+is+done+processing+the+data+are+then%0D%0Aanalyzed+descriptively+qualitative+.%0D%0AKahfi+Yudha+Sulthoni%0D%0AThe+results+showed+that+the+absence+of+provisions+of+law+that+specifically%0D%0Aregulates+the+issuance+of+a+license+plate+selection+%2C+and+the+issuance+of+license%0D%0Aplates+have+a+selection+of+special+terms+.+The+specific+requirement+is+the+existence%0D%0Aof+a+written+request+from+the+taxpayer+%2C+addressed+to+Dirlantas+Lampung+Police%0D%0Aabout+the+selection+of+a+license+plate+.+Contributions+vehicle+license+plate+selection%0D%0Aeach+year+has+increased+because+of+its+potential+is+quite+large+%2C+but+the+inhibiting%0D%0Afactors+facing+is+still+a+lot+of+taxpayers+who+are+less+aware+of+the+taxes+%2C+the%0D%0Anumber+of+vehicles+that+have+been+lost+from+the+circulation+%2C+as+well+as+the+number%0D%0Aof+vehicles+that+were+damaged+due+to+accident+or+melee+%2C+Therefore+%2C+the+need+for%0D%0Aperformance+improvement+SAMSAT+Lampung+Province+in+suppressing+factors%0D%0Athat+occur+during+this+time+that+the+original+income+in+Lampung+Province+is%0D%0Aincreasing+every+year.%0D%0AKeywords+%3A+Samsat%2C+Vehicle+Number+Plate+Options+%2C+Motor+Vehicle+Tax+%2C+Local%0D%0ARevenue&rft.publisher=FAKULTAS+HUKUM&rft.date=2016-02-29&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21423%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21423%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21423%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Kahfi+Yudha+Sulthoni%2C+1112011198++(2016)+PELAKSANAAN+PENERBITAN+PLAT+NOMOR+KENDARAAN+PILIHAN+BAGI+WAJIB+PAJAK+KENDARAAN+BERMOTOR+DAN+KONTRIBUSINYA+TERHADAP+PENDAPATAN+ASLI+DAERAH+DI+PROVINSI+LAMPUNG.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F21423%2F