Peranan Pajak Progresif Kendaraan Bermotor dalam Tranportasi Kota Besar

Authors

  • Hanggoro Pamungkas BINUS University

DOI:

https://doi.org/10.21512/bbr.v2i2.1242

Keywords:

transprtasi, trafic jam

Abstract

Transportation in big cities has phenomenal progressrecenly, with growths in automotive vehicles number over the infrastructure and roads length. Jakarta as the bigest cityand the capital of Indonesia has stronger economics, wider areas, more automotive vehicles number, and its populations. Data in the survey, literatures, and analysis over three years in Jakarta, has shown fantastic changes of automotive vehicles number growth composition. Two wheels automotive vehicles growth and number are in the top rank from other categories. Survey of Jakarta has shown economics growth that has increased prosperity of some population group, caused to automotive ownership taxes increase. In the contrary it has also negative effects in inefficiency and national social cost caused from traffic problem. It is suggested that options possibility to overcome from traffic or transportation problem in Jakarta, especially related to traffic management or automotive vehicle ownership management. 

Dimensions

Plum Analytics

Author Biography

Hanggoro Pamungkas, BINUS University

Jurusan Akuntansi

References

Darwin. (2010). Pajak daerah dan retribusi daerah. Mitra Wacana Media.

Mardiasmo. (2008). Perpajakan. Andi.

Menterti Dalam Negeri. (2004). Peraturan Menteri Dalam Negeri Nomor 6 Tahun 2004, tentang Perubahan Keputusan Menteri Dalam Negeri Nomor 35 Tahun 2002 tentang Pedoman Alokasi Biaya Pemungutan Biaya Daerah.

Presiden Republik Indonesia. (2001). Peraturan Pemerintah Republik Indonesia Nomor 65 Tahun 2001, tentang Pajak Daerah. Jakarta: Lembaran Negara Republik Indonesia Tahun 2001 Nomor 118.

Republik Indonesia. (2007). Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Jakarta: Lembaran Negara Republik Indonesia Tahun 2007 Nomor 85.

Republik Indonesia. (2009). Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Jakarta: Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130.

Siahaan, M. P. (2005). Pajak daerah dan retribusi daerah. Jakarta: Raja Grafindo.

Downloads

Published

2011-11-30
Abstract 851  .
PDF downloaded 1044  .