{"title":"从税收征管方法看机动车税","authors":"Jasmayani Safitri","doi":"10.48173/jdmps.v1i2.51","DOIUrl":null,"url":null,"abstract":"This study discusses the importance of motor vehicle tax and knows its provisions. The legal basis for motor vehicle tax has been regulated in number 34 of 2000. motor vehicle tax objects and taxpayers. Motor vehicle tax object and taxpayer. the tax period and the tax returns on regional tax payable constitute motor vehicle tax that must be paid by the taxpayer at one time, during the tax period or in the tax year according to the provisions of regional regulations on motor vehicle tax stipulated by the local provincial government.","PeriodicalId":259218,"journal":{"name":"Journal Dimensie Management and Public Sector","volume":"123 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Motor Vehicle Tax Seen from the Tax Assessment and Collection Method\",\"authors\":\"Jasmayani Safitri\",\"doi\":\"10.48173/jdmps.v1i2.51\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study discusses the importance of motor vehicle tax and knows its provisions. The legal basis for motor vehicle tax has been regulated in number 34 of 2000. motor vehicle tax objects and taxpayers. Motor vehicle tax object and taxpayer. the tax period and the tax returns on regional tax payable constitute motor vehicle tax that must be paid by the taxpayer at one time, during the tax period or in the tax year according to the provisions of regional regulations on motor vehicle tax stipulated by the local provincial government.\",\"PeriodicalId\":259218,\"journal\":{\"name\":\"Journal Dimensie Management and Public Sector\",\"volume\":\"123 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-12-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal Dimensie Management and Public Sector\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.48173/jdmps.v1i2.51\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal Dimensie Management and Public Sector","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.48173/jdmps.v1i2.51","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Motor Vehicle Tax Seen from the Tax Assessment and Collection Method
This study discusses the importance of motor vehicle tax and knows its provisions. The legal basis for motor vehicle tax has been regulated in number 34 of 2000. motor vehicle tax objects and taxpayers. Motor vehicle tax object and taxpayer. the tax period and the tax returns on regional tax payable constitute motor vehicle tax that must be paid by the taxpayer at one time, during the tax period or in the tax year according to the provisions of regional regulations on motor vehicle tax stipulated by the local provincial government.