?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGHAPUSAN+PEMUNGUTAN+PAJAK+PROGRESIF+KENDARAAN+BERMOTOR+SEBAGAI+UPAYA+MENINGKATKAN+PENDAPATAN+ASLI+%0D%0ADAERAH+DI+PROVINSI+LAMPUNG%0D%0A&rft.creator=Diasti+Rastosari%2C+1012011416&rft.subject=JS+Local+government+Municipal+government&rft.description=%09%0D%0AUndang-Undang+Nomor+12+Tahun+2008+jo+Undang-Undang+Nomor+23+Tahun+2014+Tentang+Pemerintahan+Daerah+memberikan+amanat+penyelenggaraan+otonomi+daerah+dengan+memberikan+kewenangan+yang+luas%2C+nyata+dan+bertanggung+jawab+kepada+daerah.+Kewenangan+untuk+menggunakan+sumber+keuangan+sendiri+dilakukan+dalam+wadah+PAD+yang+bersumber+dari+Pajak+Daerah%2C+Retribusi+Daerah%2C+Perusahaan+Daerah+dan+pendapatan+lain+yang+sah+sebagaimana+diatur+dalam+Undang-Undang+Nomor+28+tahun+2009+tentang+Pajak+Daerah+dan+Retribusi+Daerah.+%0D%0APermasalahan+yang+akan+dibahas+yaitu+pertimbangan+yuridis+dan+akibat+hukum+dari+penghapusan+pemungutan+pajak+progresif+kendaraan+bermotor+sebagai+upaya+meningkatkan+Pendapatan+Asli+Daerah+di+Provinsi+Lampung.+Metode+penelitian+dalam+skripsi+ini+menggunakan+metode+pendekatan+yuridis+normatif+dan+yuridis+empiris.+Berdasarkan+hasil+penelitian+diperoleh+jawaban+bahwa+pemungutan+tarif+progresif+pada+Pajak+Kendaraan+Bermotor+dimaksudkan+untuk+menambah+penerimaan+dari+PKB+akibat+kepemilikan+kendaraan+yang+lebih+dari+satu.+Tetapi+pada+kenyataannya+pelaksanaan+tarif+progresif+Pajak+Kendaraan+Bermotor+di+Provinsi+Lampung+kurang+efektif+untuk+diterapkan+karena+Pemberlakuan+tarif+progresif+Pajak+Kendaraan+Bermotor+tersebut+di+Provinsi+Lampung+justru+menurunkan+pendapatan+daerah+provinsi+Lampung.+Oleh+karena+itu+diharapkan+kepada+Pemerintah+agar+segera+dihapuskannya+Peraturan+Daerah+mengenai+pemungutan+pajak+progresif+pada+kendaraan+bermotor+agar+tujuan+awal+diberlakukannya+Peraturan+pemungutan+pajak+kendaraan+bermotor+untuk+meningkatkan+Pendapatan+Asli+Daerah+terlaksana.%0D%0A%0D%0AKata+kunci%3A+%0D%0APajak%2C+Pajak+Progresif%2C+Pajak+Kendaraan+Bermotor%2C+PAD+%0D%0AABSTRACT%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AAct+No.+12+of+2008+jo+Act+No.+23+of+2014+About+local+governance+gives+the+mandate+of+conducting+autonomous+region+by+providing+a+broad+authority%2C+real+and+responsible+to+the+region.+Authority+to+use+financial+resources+himself+performed+in+the+container+PAD+sourced+from+local+tax+Levy%2C+area%2C+regional+and+Company+of+other+legitimate+income+as+set+forth+in+Act+No.+28+of+2009+about+local+tax+and+Levy+area.+%0D%0AIssues+to+be+discussed%2C+namely+the+consideration+of+the+juridical+and+legal+consequences+of+the+abolition+of+the+poll+tax+progressive+motor+vehicles+in+an+effort+to+improve+the+original+Income+areas+in+Lampung+Province.+Research+methods+in+this+thesis+was+using+juridical+normative+approach+methods+and+juridical+empirical+approach+methodes.+Based+on+the+research+results+obtained+answers+that+the+progressive+rate+of+tax+on+the+motor+vehicle+is+intended+to+increase+the+acceptance+of+the+PKB+due+to+ownership+of+more+than+one+vehicle.+But+in+fact+the+implementation+of+progressive+Tax+rates+of+motor+vehicles+in+the+province+of+Lampung+less+effective+to+apply+progressive+Tax+rates+due+to+the+enforcement+of+the+motor+vehicle+in+the+province+of+Lampung+thus+lowering+the+income+area+of+the+province+of+Lampung.+It+is+therefore+expected+to+the+Government+so+that+local+regulations+concerning+the+abolition+as+soon+as+quorum+progressive+tax+on+motor+vehicles+for+the+purpose+of+the+initial+establishment+of+the+motor+vehicle+tax+collection+Regulations+to+increase+the+income+of+the+original+Area+was+effected.%0D%0A%0D%0AKeywords%3A%0D%0ATaxes%2C+Progressive+Taxes%2C+Motor+Vehicle+Taxes%2C+PAD%0D%0A%0D%0A&rft.publisher=Fakultas+Hukum&rft.date=2015-04-02&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F4%2FHALAMAN%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F5%2FHALAMAN%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F6%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F7%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F8%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F9%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F10%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F11%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8462%2F12%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F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