Perlindungan Hukum bagi Wajib Pajak atas Perpanjangan Kendaraan Bermotor di Unit Layanan Samsat Keliling Kota Medan

Abstract

Tax law also called fiscal law is the whole regulation as the authority of the government to take one's wealth and hand it back to the public through the State treasury. Thus, tax law is part of public law that regulates the relationship between legal relations between countries and people or bodies (law) who are obliged to pay taxes (hereinafter referred to as taxpayers). Soerjono Soekanto stated five factors that must be considered in law enforcement. Law enforcement is an activity to harmonize the relationship of values that are interpreted right in the principles that are solid and manifest and act as a series of final stages of translation, to create, maintain, and maintain peace in society Law or law in the material meaning is a written regulation that is generally accepted and made by a legitimate central or regional authority. Regulations are divided into two types, namely central regulations and local regulations. Central regulations apply to all citizens or a particular group or those that are generally applicable in parts of the country. Local regulations only apply to a place or area. Law enforcers are those who are directly involved in the field of law enforcement that do not only include law enforcement, but also include peace maintenance. Which includes law enforcement circles, including those who work in the fields of justice, prosecutors, police, law enforcement, and prisons. Motorized Vehicle Tax (PKB) is a tax on the ownership or mastery of motorized vehicles, namely two-wheeled vehicles or more along with the trailer which is used on all types of road and is driven by technical equipment in the form of motors or other equipment which functions to convert a certain energy resource into motion power of the motorized vehicle in question, including large moving instruments. Motor Vehicle Tax or abbreviated as PKB is one type of provincial tax. The definition of motorized vehicle tax according to Article l number 12 of the PDRD Law is a tax on the ownership and / or authority of a motorized vehicle. In the sense that motorized vehicle tax is an objective tax, depending on the object that is taxed and in possession and / or mastery of taxpayers and the old taxation system turns out to be no longer suitable with the level of socio-economic life of the Indonesian people, both in terms of mutual national cooperation and the pace of national development that has been achieved.