?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PELAKSANAAN+PEMUNGUTAN+PAJAK+PROGRESIF+KENDARAAN%0D%0ABERMOTOR+DI+KANTOR+BERSAMA+SAMSAT+BANDAR+LAMPUNG%0D%0ATERHADAP+KEPEMILIKAN+KENDARAANRODA+EMPAT+YANG%0D%0A%0D%0ABERBEDA+FUNGSI&rft.creator=Mohammad+Reza+S%2C+1212011208&rft.subject=340+Ilmu+hukum&rft.description=Pemerintah+Provinsi+Lampung+dalam+mengoptimalkan+penerimaan+pajak+daerah%0D%0Amemberlakukan+Peraturan+Daerah+Provinsi+Lampung+Nomor+2+Tahun+2011%0D%0ATentang+Pajak+dan+Retribusi+Daerah%2C+salah+satu+komponen+dalam+peraturan%0D%0Adaerah+tersebut+adalah+tarif+progresif+untuk+Pajak+Kendaraan+Bermotor+(PKB)%0D%0Ayang+diatur+dalam+Pasal+9.+Pajak+progresif+kendaaraan+bermotor+merupakan%0D%0Apeningkatan+persentase+pajak+terhadap+kepemilikan+kendaraan+bermotor+yang%0D%0Akedua+dan+seterusnya%2C+apabila+kepemilikan+kendaraan+roda+empat+yang+berbeda%0D%0Afungsi%2C+maka+akan+berpotensi+menimbulkan+permasalahan+jika+pelaksanaan%0D%0Apemungutan+pajak+progresif+dilakukan+dengan+tidak+tepat.+Permasalahan%0D%0Apenelitian+ini+yaitu+bagaimana+pelaksanaan+dan+apa+yang+menjadi+faktor%0D%0Apenghambat+pelaksanaan+pemungutan+pajak+progresif+kendaraan+bermotor+di%0D%0Akantor+bersama+samsat+bandar+lampung+terhadap+kepemilikan+kendaraan+roda%0D%0Aempat+yang+berbeda+fungsi.%0D%0AMetode+penelitian+dalam+skripsi+ini+menggunakan+metode+pendekatan+yuridis%0D%0Anormatif+dan+yuridis+empiris.+Pendekatan+yuridis+normatif+adalah+penelitian+yang%0D%0Adilakukan+dengan+cara+meneliti+bahan+pustaka+atau+data+skunder+belaka.%0D%0APendekatan+yuridis+empiris+adalah+upaya+untuk+memperoleh+kejelasan+dan%0D%0Apemahaman+dari+permasalahan+berdasarkan+realitas+yang+ada.%0D%0ABerdasarkan+hasil+penelitian+diperoleh+jawaban+bahwa+pajak+progresif+kendaraan%0D%0Abermotor+berdasarkan+fungsi+kendaraan+bermotor.+Fungsi+kendaraan+bermotor%0D%0Aperseorangan+akan+dikenakan+Pajak+Kendaraan+Bermotor+dengan+tarif+progresif%2C%0D%0Ameskipun+untuk+kendaraan+angkutan+barang+yaitu+sebesar+2%25+untuk+kepemilikan%0D%0Akedua%2C+2%2C5%25+untuk+kepemilikan+ketiga%2C+dan+3%25+untuk+kepemilikan+keempat+dan%0D%0Aseterusnya+sedangkan+fungsi+kendaraan+bermotor+umum+tidak+dikenakan+Pajak%0D%0AKendaraan+Bermotor+dengan+tarif+progresif.+Faktor+penghambat+dalam%0D%0Apelaksanaan+pemungutan+pajak+progresif+kendaraan+bermotor+yaitu+terdapat+dari%0D%0Apihak+SAMSAT+berupa+masalah+pendataan+kepemilikan+kendaraan+bermotor+dan%0D%0Amasyarakat+tidak+taat+pajak+sedangkan+faktor+penghambat+dalam+pelaksanaan%0D%0Apemungutan+pajak+progresif+dari+pihak+wajib+pajak+berupa+jam+pelayanan+dan%0D%0Akurangnya+sosilalisasi+tentang+pajak+progresif+kendaraan+bermotor.%0D%0AKata+kunci%3A+Pajak%2C+Pajak+Progresif%2C+PKB%2C+Kendaraan%0D%0AThe+Lampung+Provincial+Government+in+optimizing+the+regional+tax+revenue%0D%0Aenacts+the+Lampung+Province+Regional+Regulation+Number+2+of+2011+concerning%0D%0ARegional+Taxes+and+Levies%2C+one+component+of+the+regional+regulation+is+the%0D%0Aprogressive+tariffs+for+Motorized+Vehicle+Tax+(PKB)+regulated+in+Article+9.%0D%0AProgressive+motor+vehicle+tax+is+an+increase+in+the+percentage+of+taxes+on+motor%0D%0Avehicle+ownership+second+and+so+on%2C+if+the+ownership+of+four-wheeled+vehicles%0D%0Athat+have+different+functions+it+will+potentially+make+problems+if+the%0D%0Aimplementation+of+progressive+tax+collection+is+done+improperly.+The+problem+of%0D%0Athis+research+is+how+the+implementation+and+what+are+the+factors+inhibiting+the%0D%0Aimplementation+of+the+progressive+tax+collection+of+motor+vehicles+in+offices%0D%0Atogether+with+the+city+of+Lampung+on+the+ownership+of+four-wheeled+vehicles+that%0D%0Ahave+different+functions.%0D%0AThe+research+method+in+this+thesis+uses+the+normative+and+empirical+juridical%0D%0Aapproaches.+A+normative+juridical+approach+is+research+conducted+by+examining%0D%0Amere+library+materials+or+secondary+data.+An+empirical+juridical+approach+is+an%0D%0Aattempt+to+obtain+clarity+and+understanding+of+the+problem+based+on+existing%0D%0Arealities.%0D%0ABased+on+the+results+of+the+study+obtained+an+answer+that+the+progressive+tax+of%0D%0Amotor+vehicles+based+on+the+function+of+motor+vehicles.+The+function+of%0D%0Aindividual+motorized+vehicles+will+be+subject+to+Motorized+Vehicle+Tax+with%0D%0Aprogressive+tariffs%2C+although+for+freight+vehicles+that+is+2%25+for+second+ownership%2C%0D%0A2.5%25+for+third+ownership%2C+and+3%25+for+fourth+ownership+and+so+on%2C+while+general%0D%0Amotor+vehicle+functions+are+not+subject+to+tax+Motorized+Vehicles+with%0D%0Aprogressive+rates.+Inhibiting+factors+in+the+implementation+of+progressive+tax%0D%0Acollection+on+motor+vehicles+is+that+there+is+SAMSAT+in+the+form+of+data%0D%0Acollection+on+motorized+vehicle+ownership+and+the+community+does+not+obey%0D%0Ataxes+while+inhibiting+factors+in+the+implementation+of+progressive+tax+collection%0D%0Afrom+taxpayers+in+the+form+of+service+hours+and+the+lack+of+socialization+of+the%0D%0Aprogressive+tax+on+motorized+vehicles.%0D%0AKeywords%3A+Tax%2C+Progressive+Tax%2C+PKB%2C+Vehicle&rft.publisher=FAKULTAS+HUKUM+&rft.date=2019&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F56848%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F56848%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F56848%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Mohammad+Reza+S%2C+1212011208++(2019)+PELAKSANAAN+PEMUNGUTAN+PAJAK+PROGRESIF+KENDARAAN+BERMOTOR+DI+KANTOR+BERSAMA+SAMSAT+BANDAR+LAMPUNG+TERHADAP+KEPEMILIKAN+KENDARAANRODA+EMPAT+YANG+BERBEDA+FUNGSI.++FAKULTAS+HUKUM+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F56848%2F