Nama : Rafiqah Azkiya Nada Ishlah

Nim : 18103040002
Mata Kuliah : Hukum Pajak

Tugas untuk memenuhi UTS mata kuliah Hukum pajak

Dosen pengampu : Wardatul Fitri, M.H.
Pajak Kendaraan
Bermotor di
kalimantan
selatan
Ketentuan mengenai pajak kendaraan bermotor di
Provinsi Kalimantan selatan di atur dalam :

Perda Provinsi Kalimantan selatan

No 5 tahun 2011
tentang pajak daerah
provinsi kalimantan selatan
 Pajak Kendaraan Bermotor yang selanjutnya disingkat PKB,
adalah pajak atas kepemilikan dan/atau penguasaan Kendaraan Bermotor.
PKB sendiri merupakan Pajak daerah. Jadi pemerintah daerahlah yang melakukan pungutan atas itu

Pengenaan PKB & merupakan kewenangan

pemerintah provinsi untuk mengenakan atau tidak
mengenakan suatu jenis pajak provinsi
dalam hal ini provinsi kalimantan selatan
 Kendaraan Bermotor
adalah semua kendaraan beroda beserta
gandengannya yang digunakan di semua jenis
jalan darat, dan digerakkan oleh peralatan teknik
berupa motor atau peralatan lainnya yang
berfungsi untuk mengubah suatu sumber daya
energi tertentu menjadi tenaga gerak kendaraan
bermotor yang bersangkutan, termasuk alat-alat
berat dan alat-alat besar yang dalam operasinya
menggunakan roda dan motor dan tidak melekat
secara permanen
 Objek pajak
Objek Pajak Kendaraan Bermotor
adalah kepemilikan dan/atau
penguasaan kendaraan bermotor.
Perda Provinsi Kalimantan selatan No 5 tahun 2011 tentang pajak daerah provinsi
Dikecualikan dari pengertian kendaraan bermotor adalah :
a. kereta api;
b. kendaraan bermotor yang semata-mata digunakan untuk keperluan
pertahanan dan keamanan negara;
c. kendaraan bermotor yang dimiliki dan/atau dikuasai kedutaan,
konsulat, perwakilan negara asing dengan asas timbal balik dan
lembaga-lembaga internasional yang memperoleh fasilitas pembebasan
pajak dari Pemerintah;
d. pabrikan atau importer yang semata-mata tersedia untuk dipamerkan
dan/atau tidak untuk dijual.
e. kendaraan ambulans dan pemadam kebakaran; dan
f. kendaraan di atas air.
kalimantan selatan
 Subjek pajak
Subjek pajak kendaraan bermotor adalah orang pribadi atau badan yang memiliki dan/atau menguasai
kendaraan bermotor.

Wajib Pajak Kendaraan Bermotor adalah orang wajib pajak badan, kewajiban
pribadi atau badan yang memiliki kendaraan perpajakannya diwakili oleh pengurus atau
bermotor kuasa badan tersebut

Pasal 5 Perda Provinsi Kalimantan selatan N0 5 tahun 2011 tentang pajak

daerah provinsi kalimantan selatan
 Pajak yang
PASAL 9
dikenakan PASAL 10

Pasal 9 Tarif Pajak Kendaraan Bermotor Kepemilikan kendaraan bermotor pribadi

ditetapkan sebesar :
a. 1,5 % (satu koma lima persen) untuk
kepemilikan pertama kendaraan bermotor
pribadi;
b. 1 % (satu persen) untuk kendaraan
bermotor angkutan umum;
c. 0,5% (nol koma lima persen) untuk
kendaraan bermotor sosial keagamaan,
Pemerintah/TNI/Polri dan Pemerintah
Daerah; dan
d. 0,2% (nol koma dua persen) untuk
kendaraan bermotor alat-alat berat dan
alat-alat besar.
kedua dan seterusnya dikenakan tarif
progresif. Besarnya tarif progresif
ditetapkan sebagai berikut :
a. kepemilikan kedua sebesar 2 % (dua
persen);
b. kepemilikan ketiga 2,5% (dua koma
lima persen);
c. kepemilikan keempat sebesar 3 %
(tiga persen); dan
d. d. kepemilikan kelima dan seterusnya
sebesar 3,5% (tiga koma lima persen).
(3) Kepemilikan kendaraan bermotor
didasarkan atas nama dan/atau alamat
yang sama.
 Kendala/ hambatan dari pemungutan pajak

01 02
Antri lama Kurangnya atau
Namun pada tahun 2016 hal itu telah di
tidak adanya
atasi oleh pemerintah provinsi kalimantan kesadaran
selatan dengan hadirnya e-samsat masyarakat.
sehingga bisa bayar pajak secara online

03
Lemahnya penegakan hukum (law enforcement)
terhadap kepatuhan membayar pajak bagi
penyelenggara negara.
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 A picture is
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01
Kendala/ hambatan
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pajak
You could enter a subtitle here
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OUR SOLUTIONS

Venus has a beautiful name and is Saturn is the ringed planet. It’s a gas
the second planet from the Sun. It’s giant, composed mostly of hydrogen
terribly hot and helium
VENUS SATURN

Mercury is the closest planet to the Neptune is the farthest planet from
Sun and the smallest one in our the Sun and the fourth-largest in our
Solar System Solar System
MERCURY NEPTUNE
UNDERSTANDING THE PROBLEM MARS
Despite being red, Mars is a cold
place. It’s full of iron oxide dust, which
gives the planet its reddish cast

JUPITER
It’s a gas giant and also the biggest
planet in our Solar System. Is the
fourth-brightest object in the sky

NEPTUNE
Neptune is the farthest planet from
the Sun and the fourth-largest in
our Solar System
 MAIN COMPETITORS
CUSTOMIZE
IT!
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VENUS 40% this graph, click on it,
follow the link, change
the data and replace it
JUPITER 80%

MARS 50%
 MARKET RESEARCH

90%
90%

70% 70%

50% 50%

40% 40%

V JU M N V JU M N
EN PI A EP EN PI A EP
U TE RS TU U TE RS TU
S R N S R N
E E
UPCOMING GOALS

MERCURY JUPITER NEPTUNE

It’s the closest planet to Jupiter is a gas giant, the Neptune is the farthest
the Sun and the smallest biggest planet in our planet from the Sun and
one in the Solar System Solar System and the the fourth-largest by
—it’s only a bit larger fourth-brightest object diameter in our Solar
than our Moon in the sky System
A PICTURE
always
reinforces the
concept
 ANALYSIS
SATURN
Saturn is the ringed one.
It’s a gas giant, composed
mostly of hydrogen and
helium
VENUS
Venus has a beautiful
name and is the second
planet from the Sun. It’s
very hot
MERCURY
Mercury is the closest
planet to the Sun and the
smallest one in our Solar
System
NEPTUNE
Neptune is the farthest
planet from the Sun and
the fourth-largest by
diameter
 ANALYSIS

MARS MERCURY
Despite being red, Mercury is the
Mars is actually a closest planet to
cold place the Sun

VENUS NEPTUNE
Venus has a Neptune is the
beautiful name, farthest planet
but it’s terribly hot from the Sun
 TARGET
01
VENUS

02 MARS

03 NEPTUNE
V

N E

JU

JUPITER
EN

EP
A

PI
N

R
RS

TU

TE
U
S

VENUS MARS NEPTUNE JUPITER SATURN

 THIS
JOHN DOE JENNA DOE JACK DOE
Here you could talk Here you could talk Here you could talk
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IS
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OUR
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 TESTIMONIALS

MARS VENUS MERCURY

“Despite being red, Mars is “Venus has a beautiful “This planet is named after
actually a cold place. It’s full name and is the second the Roman messenger god,
of iron oxide dust” planet from the Sun” Mercury”

JUPITER SATURN NEPTUNE

“Jupiter is a gas giant and “Saturn is a gas giant, “Neptune is the fourth-
the biggest planet in our composed mostly of largest planet in our Solar
Solar System” hydrogen and helium” System”
MARS
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 AWARDS

Mercury is the closest Venus has a beautiful Jupiter is a gas giant and
planet to the Sun and the name and is the second the biggest planet in our
smallest one in the Solar planet from the Sun. It’s Solar System. It’s also the
System—it’s only a bit terribly hot, even hotter fourth-brightest object in
larger than our Moon than Mercury the sky

AWARD AWARD AWARD

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