?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=TINJAUAN+ALAT+BERAT+SEBAGAI+OBJEK+PAJAK+DAN%0D%0APOTENSINYA+BAGI+PENDAPATAN+ASLI+DAERAH%0D%0A%0D%0APROVINSI+LAMPUNG&rft.creator=Satrio+%2C+Paksi+Wicaksono+&rft.subject=340+Ilmu+hukum&rft.description=Pasca+diputuskannya+Putusan+Mahkamah+Konstitusi+Nomor+15%2FPUU-XV%2F2017%0D%0Ayang+menyatakan+bahwa+alat+berat+tidak+dapat+lagi+dikenakan+pajak+oleh%0D%0Apemerintah+daerah%2C+namun+dengan+diberlakukannya+Undang+Undang+Nomor+1%0D%0ATahun+2022+Tentang+Hubungan+Keuangan+Antara+Pemerintahan+Pusat+dan%0D%0APemerintahan+Daerah%2C+alat+berat+kembali+dikenakan+pajak+dengan+nama+Pajak+Alat%0D%0ABerat%2C+sehingga+Pemerintahan+Daerah+Provinsi+dapat+kembali+memungut+pajaknya%2C%0D%0Atermasuk+Provinsi+Lampung.+Permasalahan+dalam+penelitian+ini+adalah+%3A+Pertama%2C%0D%0Abagaimanakah+kedudukan+alat+berat+sebagai+objek+pajak+daerah+di+Provinsi%0D%0ALampung%2C+kedua%2C+bagaimanakah+potensi+pajak+alat+berat+bagi+pendapatan+asli%0D%0Adaerah+Provinsi+Lampung.%0D%0APendekatan+yang+digunakan+dalam+penelitian+ini+adalah+pendekatan+yuridis%0D%0Aempiris%2C+yaitu+penelitian+hukum+mengenai+pemberlakuan+atau+implementasi%0D%0Aketentuan+hukum+normatif+secara+in+action+pada+setiap+peristiwa+hukum+tertentu%0D%0Ayang+terjadi+dalam+masyarakat.%0D%0AHasil+penelitian+ini+menunjukan+%3A+Pertama%2C+keberadaan+alat+berat+di+Provinsi%0D%0ALampung+masih+eksis%2C+ditandai+dengan+diterbitkannya+Peraturan+Daerah+Provinsi%0D%0ALampung+Nomor+4+Tahun+2024+Tentang+Pajak+Daerah+dan+Retribusi+Daerah%0D%0Asebagai+peraturan+baru+sehingga+alat+berat+kembali+dapat+dikenakan+pajak.+Kedua%2C%0D%0Apotensi+pajak+alat+berat+bagi+Pendapatan+Asli+Daerah+Provinsi+Lampung+itu+ada%0D%0Aselama+masih+diatur+didalam+Undang+Nomor+28+Tahun+2009+Tentang+Pajak+Daerah%0D%0Adan+Retribusi+Daerah+itu+jumlahnya+sedikit.+Pada+masa+tenggang+3+tahun%0D%0Aberlakunya+UU+PDRD+pasca+Putusan+MK+terhadap+pengenaan+pajak+atas+alat+berat%2C%0D%0Apotensi+alat+berat+masih+juga+belum+sesuai+sasaran.+Setelah+masa+tenggang+tersebut%0D%0Ahabis+potensi+terhadap+pajak+alat+berat+hilang.+Ditahun+2024+pajak+alat+berat+mulai%0D%0Adipungut+dan+didata+kembali+di+Provinsi+Lampung+pasca+adanya+UU+HKPD%2C+untuk%0D%0Apotensinya+sendiri+akan+terlihat+di+tahun+2025.%0D%0AKata+Kunci+%3A+Alat+Berat%2C+Objek+Pajak%2C+Pendapatan+Asli+Daerah%0D%0A%0D%0AAfter+the+decision+of+the+Constitutional+Court+Decision+Number+15%2FPUU-XV%2F2017%0D%0Awhich+states+that+heavy+equipment+can+no+longer+be+taxed+by+regional%0D%0Agovernments%2C+however%2C+with+the+enactment+of+Law+Number+1+of+2022+concerning%0D%0AFinancial+Relations+Between+the+Central+Government+and+Regional+Governments%2C%0D%0Aheavy+equipment+is+again+subject+to+tax.+tax+under+the+name+Heavy+Equipment+Tax%2C%0D%0Aso+that+Provincial+Governments+can+collect+taxes+again%2C+including+Lampung%0D%0AProvince.+The+problems+in+this+research+are%3A+First%2C+what+is+the+position+of+heavy%0D%0Aequipment+as+a+regional+tax+object+in+Lampung+Province%2C+second%2C+what+is+the%0D%0Apotential+for+heavy+equipment+tax+for+local+revenue+in+Lampung+Province.%0D%0AThe+approach+used+in+this+research+is+an+empirical+juridical+approach%2C+namely%0D%0Alegal+research+regarding+the+application+or+implementation+of+normative+legal%0D%0Aprovisions+in+action+at+each+specific+legal+event+that+occurs+in+society.%0D%0AThe+results+of+this+research+show%3A+First%2C+the+existence+of+heavy+equipment+in%0D%0ALampung+Province+still+exists%2C+marked+by+the+issuance+of+Lampung+Province%0D%0ARegional+Regulation+Number+4+of+2024+concerning+Regional+Taxes+and+Regional%0D%0ALevies+as+a+new+regulation+so+that+heavy+equipment+can+again+be+taxed.+Second%2C%0D%0Athe+potential+for+heavy+equipment+tax+for+Lampung+Province's+Original+Regional%0D%0AIncome+exists+as+long+as+it+is+still+regulated+in+Law+Number+28+of+2009+concerning%0D%0ARegional+Taxes+and+Regional+Levies.+The+amount+is+small.+During+the+3+year+grace%0D%0Aperiod+for+the+enactment+of+the+PDRD+Law+following+the+Constitutional+Court's%0D%0Adecision+regarding+the+imposition+of+tax+on+heavy+equipment%2C+the+potential+of+heavy%0D%0Aequipment+is+still+not+up+to+the+mark.+After+the+grace+period+expires%2C+the+potential%0D%0Afor+heavy+equipment+tax+is+lost.+In+2024+heavy+equipment+taxes+will+begin+to+be%0D%0Acollected+and+recorded+again+in+Lampung+Province+following+the+HKPD+Law%2C+the%0D%0Apotential+will+be+visible+in+2025.%0D%0A%0D%0AKeywords%3A+Heavy+Equipment%2C+Tax+Objects%2C+Original+Regional+Income&rft.publisher=FAKULTAS+HUKUM&rft.date=2024-04-29&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84517%2F1%2FABSTRAK%2520-%2520Satrio%2520Paksi%2520Wicaksono.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84517%2F2%2FSKRIPSI%2520FULL%2520-%2520Satrio%2520Paksi%2520Wicaksono.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84517%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Satrio%2520Paksi%2520Wicaksono.pdf&rft.identifier=++Satrio+%2C+Paksi+Wicaksono+++(2024)+TINJAUAN+ALAT+BERAT+SEBAGAI+OBJEK+PAJAK+DAN+POTENSINYA+BAGI+PENDAPATAN+ASLI+DAERAH+PROVINSI+LAMPUNG.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F84517%2F