ANALYSIS OF THE ELIMINATION OF MOTOR VEHICLE TAX FINES TO INCREASE REGIONAL ORIGINAL TAX REVENUE
Keywords:
Analysis, Write-off, Fines, Taxes, Motor VehiclesAbstract
Motor vehicle tax revenue becomes part of provincial regional tax revenue which then becomes part of the province's original regional income which is used by the region to carry out government activities and/or carry out development in the region. Thus, every regional government has an interest in increasing its original regional income. The parties who have the obligation to pay motor vehicle tax are not only limited to motor vehicle owners, but also other parties who control the motor vehicle. The word "possess" here can be interpreted as the legal "owner" of a motorized vehicle who clearly has not carried out the process of changing the name of ownership of the motorized vehicle. The identification of this research problem is; Can eliminating motor vehicle tax fines directly increase motor vehicle tax revenues? This research uses a normative juridical approach which is also known as doctrinal research because it is related to various legal doctrines, and is also known as library legal research because the primary legal research material uses secondary data which is generally found in libraries. The results of this research are that eliminating motor vehicle tax fines can directly increase motor vehicle tax revenues because every implementation of motor vehicle tax fine elimination activities will be enthusiastically welcomed by the public as evidenced by the increase in the number of people paying motor vehicle tax.
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