Tinjauan Hukum Administrasi Negara Terhadap Prosedur Pemungutan Pajak Kendaraan Bermotor Berdasarkan Pergub Sumbar Nomor 56 Tahun 2011
Keywords:
Motor Vehicle Tax, Transparency, Accountability, Human Rights, Tax RegulationAbstract
This study examines West Sumatra Governor Regulation No. 56/2011 on Motor Vehicle Tax, highlighting shortcomings in transparency, accountability and human rights. Unclarity in the regulation regarding tax rates, payment procedures, and sanctions for non-compliance creates confusion and distrust among taxpayers. In addition, the discriminatory provisions in the regulation against luxury vehicle owners violate human rights, especially the right to equality before the law and the right to a fair trial. This study uses normative legal research methods. The focus of this research is the state administrative law aspect of the motor vehicle tax collection process regulated by West Sumatra Governor Regulation No. 56/2011. This research is designed with an analytical descriptive design. The study recommends revising the regulation to provide fair and equal treatment to all taxpayers, create a clear mechanism for appealing tax assessments, and encourage transparency and accountability in the tax collection process.
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