PENEGAKAN HUKUM TERHADAP KETERLAMBATAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI TANGERANG

Abstract

This research is motivated by the issuance of Article 2 paragraph (1) of the Law on Regional Taxes and Regional Retribution This provision explains that law and law enforcement are an inseparable unit, both must be able to operate simultaneously. Law enforcement means as a step how to enforce the legal norms contained in the Tax Law. The Law on General Provisions and Tax Procedures (UU KUP) states that law enforcement can be carried out by imposing administrative sanctions and criminal sanctions. The law enforcement process involves all legal subjects in every legal relationship. Anyone who carries out normative rules or does something or does not do something based on the norms of the applicable law, means he is carrying out or enforcing the rule of law. In a narrow sense, law enforcement is only interpreted as an effort by certain law enforcement officials to guarantee and ensure that a rule of law operates as it should. There are 4 factors that hinder the enforcement of late payment of motor vehicle tax, namely: economic problems, the distance to the sub-district area is far from the Samsat office, waiting for principal bleaching, and vehicles that are only used for gardening.

Keywords : Law on Regional, law enforcement, administrative