Abstract
<p>This study aims to analyze the implementation of progressive tariffs on motorized vehicles in Papua Province based on Regional Legislation Number 4 of 2011 concerning Regional Taxes. The problem studied in this paper is how aspects of democracy and justice are applied in regional legislation in Papua Province. The study was conducted by using a normative juridical research method which is focused on studying the application of norms in positive law. The application of progressive tax on four-wheeled motorized vehicles in Papua Province required review as it contradicted aspects of democracy and justice as mandated by Law Number 28 of 2009 concerning regional taxes and Regional Retributions. The enactment of the law gave a mandate to the region to form and issue a regional legislation as a legal basis for local tax collection. Based on the mandate, Regional Legislation Number 4 of 2011 concerning Regional Taxes in Papua Province was formed. Thus, the application of the regional legislation has not fully appropriate yet due to the factual consideration that the limitation on the number of four-wheeled vehicles in Papua Province is not due as its density is still at the normal level.</p>
Highlights
The administration of government is generally to provide services to the citizens so that every citizen of the community can enjoy welfare
Law Number 23 of 2014 concerning Regional Government states "that the implementation of regional government is directed to accelerate the realization of public welfare through improving services, empowerment, and community participation, as well as increasing regional competitiveness by taking into
Regional legislation established in Papua Province is Papua Province’s Regional legislation Number 4 of 2011 concerning Regional Taxes
Summary
The administration of government is generally to provide services to the citizens so that every citizen of the community can enjoy welfare. Based on Paragraph (5) of Article 8 of Law Number 28 of 2009, the results of the PKB revenues are at least ten percent, including those distributed to districts/cities, allocated for the distribution and/or maintenance of roads and improvement of modes and public transportation This obligation is called earmarking, which is an obligation of the provincial government to allocate a portion of the regional tax revenue to fund the construction of facilities and infrastructure that can be directly enjoyed by taxpayers and the entire community (Marihot Pahala Siahaan, 2013:179). 2. The Implementation of Motorized Vehicle Tax progressive tariffs in Papua Province in term of justice Satjipto Rahardjo states that talking about law means talking about human relations.
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