Analisis Hukum Administrasi Negara atas Kebijakan Pajak Kendaraan Bermotor Tambahan dalam UU No. 1 Tahun 2022
DOI:
https://doi.org/10.56393/nomos.v5i4.3468Keywords:
Hukum Administrasi, Pajak Kendaraan Bermotor, Undang-Undang Nomor 1 Tahun 2022Abstract
Masalah utama dalam penelitian ini adalah rendahnya pendapatan daerah pada otonomi fiskal melalui desentralisasi. Sehingga, penelitian ini bertujuan untuk menganalisis kebijakan pajak kendaraan bermotor tambahan sebesar 66% dari pajak dasar yang ditetapkan berdasarkan UU No. 1 Tahun 2022. Penelitian ini menggunakan metode penelitian yuridis normatif dan menjadikan asas-asas hukum administrasi negara sebagai dasar analisis. Temuan dari penelitian ini mengungkap bahwa tarif tambahan sebesar 66% berpotensi melanggar asas proporsionalitas karena membebani masyarakat berpenghasilan rendah secara tidak seimbang dengan manfaat yang diterima, serta diperburuk oleh minimnya partisipasi publik dalam perumusan kebijakan yang mengurangi kepercayaan wajib pajak. Secara teoritis, penelitian ini berkontribusi pada penguatan kerangka hukum perpajakan daerah melalui integrasi prinsip due process of law. Simpulan dari penelitian ini menawarkan rekomendasi berupa peningkatan akuntabilitas alokasi pajak dan pengalihan prioritas belanja daerah dari belanja pegawai ke infrastruktur. Pada akhirnya, penelitian ini memberikan kontribusi terhadap penguatan kerangka hukum perpajakan daerah melalui analisis terhadap asas-asas hukum administrasi negara yang relevan.
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