PERLINDUNGAN HUKUM BAGI PEMILIK KENDARAAN BERMOTOR MOBIL DAN MOTOR ANTIK DAN IMPLIKASINYA TERHADAP UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH

KURNIAWAN, WINDU (2004) PERLINDUNGAN HUKUM BAGI PEMILIK KENDARAAN BERMOTOR MOBIL DAN MOTOR ANTIK DAN IMPLIKASINYA TERHADAP UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH. S2 thesis, UAJY.

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Abstract

This research is run by many complains come from the owner of antique cars dan motorcycles, related to the registration proscedure which seems to be complecated. On the other hand, get in touch with the development program through discovering the regional resource under regional goverment autonomy, the intensification for financial resources in province level is absolutely needed. One of the financial resources is derived from the taxation, including the registration fee for motorized vehicle. The motoized vehicle registration is obligated for the owners. One of the requirements for the registration is the invoice letter. In fact, there are many of the antique cars/motorcycles that are not equipped by an invoice letter, so that they are not able to fulfill the registration-requirements. This condition has more effect than to the regiional income through Motorized Vehicle Tax (Pajak Kendaraan Bermotor/PKB) and Name Reversed Fee-for Motorized Vehicle (Bea Balik Nama Kendaraan Bermotor/BBN-KB). The research about the problem above is run to find a legal invention and to bring about a legal protection for the owner of antique cars/motorcycles as well as to bring around it’s implications to the original-regional income, in thes case Daerah Istimewa Yogyakarta. Hoopefully, this research will donate some inputs to Dinas Pendapatan Daerah (Province-Income Official) and also kepolisian (The State Police) in motivating and finding the solution for the owners of antique cars/motorcycles, which are not equipped with the invoice letter, to do the registration. This research is conducted under the juridical-approach, by doing research towards norms of ordinances, in order to find the primary act material and secondary act material which are derived from the resource person. Those two materials are going to be analyzed through law-analysis, by interpreting and evaluating them based on the facts in practice. The result of this study is the solution by substituting the invoice letter with Proposal Decree Jurisdiction. In the point of view of tax income level, the tax from antique cars/motorcycles registration is not placed in the significant proportion rather than Motorized Vehicle Tax (PKB) and Name Reversed Fee-for Motorized Vehicle (BBN-KB). Anyway, the most important is to protect the subjects. The registration will be success with cooperation between persons who have obligation in this matter, and of course, it needs their goodwill, creativity and courage to break this complicated and awkward bureaucracy.

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