PENGATURAN PAJAK KENDARAAN BERMOTOR DI KOTA KUPANG

Ferdinandus Ngau Lobo; Markus A.K.B  Hallan; Eusebius Samudra  Putra Seran; Theresia Denisa Saraswati Odjan; Rosalia Moru; Amelia Leni B.Cermeta; Apriyanto Huki Haba; Ayuni Adelbertha  Hoar; Yahyadi Agung Paskalis Maggi; Aurelia Agatha Echa Kelen; Filigon Jerby  Edgardo; Okran Donatua Buan; Petrus Vincentius Primayogi Sola

doi:10.53363/bureau.v5i2.695

Authors

Ferdinandus Ngau Lobo Fakultas Hukum Unika Widya Mandira Kupang
Markus A.K.B Hallan Fakultas Hukum Unika Widya Mandira Kupang
Eusebius Samudra Putra Seran Fakultas Hukum Unika Widya Mandira Kupang
Theresia Denisa Saraswati Odjan Fakultas Hukum Unika Widya Mandira Kupang
Rosalia Moru Fakultas Hukum Unika Widya Mandira Kupang
Amelia Leni B.Cermeta Fakultas Hukum Unika Widya Mandira Kupang
Apriyanto Huki Haba Fakultas Hukum Unika Widya Mandira Kupang
Ayuni Adelbertha Hoar Fakultas Hukum Unika Widya Mandira Kupang
Yahyadi Agung Paskalis Maggi Fakultas Hukum Unika Widya Mandira Kupang
Aurelia Agatha Echa Kelen Fakultas Hukum Unika Widya Mandira Kupang
Filigon Jerby Edgardo Fakultas Hukum Unika Widya Mandira Kupang
Okran Donatua Buan Fakultas Hukum Unika Widya Mandira Kupang
Petrus Vincentius Primayogi Sola Fakultas Hukum Unika Widya Mandira Kupang

DOI:

https://doi.org/10.53363/bureau.v5i2.695

Keywords:

Motor Vehicle Tax, Kupang City, legal compliance, opsen, regional autonomy

Abstract

The Motor Vehicle Tax (PKB) is one of the important sources of revenue for local governments in order to support development and strengthen fiscal independence. This study aims to analyze legal arrangements related to PKB in Kupang City and identify factors that affect the level of community compliance in paying the tax. The method used is a juridical-normative and empirical approach by examining the applicable laws and regulations and implementation data in the field. The results of the study show that the PKB regulation in Kupang City is in accordance with national provisions such as Law Number 28 of 2009 and Law Number 1 of 2022, and is strengthened by Kupang City Regional Regulation Number 1 of 2024 which regulates the collection of PKB and BBNKB options. Although legal tools have been available, the level of public compliance is still low due to various factors, including low legal understanding, negative perception of tax rates, less effective administrative sanctions, and suboptimal public services. For this reason, it is necessary to increase legal socialization, evaluate the implementation of regional regulations, and improve the quality of services to support the effectiveness of tax policies at the regional level.

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References

Peraturan Perundang Undangan:

Undang-Undang Dasar Negara Republik Indonesia Tahun 1945.

Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah.

Peraturan Daerah Provinsi Nusa Tenggara Timur Nomor 2 Tahun 2010 tentang Pajak Daerah.

Peraturan Daerah Kota Kupang Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah.

Artikel Ilmiah/Jurnal:

Zogara, Apliana P. R. P. L. (2023). Faktor-Faktor yang Mempengaruhi Kepatuhan Hukum Masyarakat dalam Membayar Pajak Kendaraan Bermotor di Kota Kupang. Jaksa: Jurnal Kajian Ilmu Hukum dan Politik, 1(4), 200–218.

Buku:

Soemitro, Rochmat. (1990). Dasar-Dasar Hukum Pajak dan Pajak Pendapatan.

Bandung: Eresco.