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"Vehicle tax is one of a truly potential local income to local Government in this case local income department. Based on the dynamic growth of the vehicle it self every year that increase rapidly, vehicle tax is becoming more potential ever year. It can be shown from the intensity of the vehicle which cause traffic jam. Vehicle tax base is collect from the ownership of the vehicle it self, which is allocate for the development of the public facilities, but Indonesia doesn't implemented it.The concept of vehicle tax is a collaboration between local income department, police department, insurance department. So if the local government wanted to implement those regulation a coordination should be happen between those department. The result is the local government can't implement the collection of vehicle tax on specific road such as airport area, because the regulation of collecting those tax is related to not only one department, but involving the other department to coordinate about the policy."

"Tugas Karya Akhir ini membahas ekstensifikasi pajak daerah, yaitu potensi Game Online dan kelayakannya untuk dijadikan sebagai obyek Pajak Hiburan. Penelitian ini adalah penelitian kuantitatif dengan desain deskriptif dan tanpa menggunakan uji statistik. Hasil penelitian ini menyarankan Game Online layak untuk dijadikan sebagai obyek Pajak Hiburan, karena memenuhi kriteria dari definisi hiburan, yakni adanya: pertunjukkan, permainan, dan keramaian.

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The focus of this study is about the feasibility of game online to be the object of entertainment tax, in relation with the extensification of local tax. The purpose of this research is to find out the feasibility of game online to be taxable. Tjis research is Quantitative descriptive. The researcher suggest that game online is feasible to be taxed with entertainment tax, because of it has full fill the definition criteria of entertainment, which is there are show, games or the crowdness."

"Seeing the condition of DKI Jakarta province as the capital city of Indonesia, as well as a center of economic trades and business district, has a lot of potential income that base on taxes. Mobile billboard tax is one of the potential local taxes in relation to increasing the need of local taxation revenue. But the imposition of Mobile billboard rent value as the tax base are different with other type of billboard. Mobile billboard was imposed with flat rate, without consider the strategic value and length of road class value which has come to decrease the local tax revenue.Based on the different imposition of tax base, the writer is attracted to make a research. The approach used in this research is qualitative approach. The goal is trying to find out which treatment are suits best for mobile billboard tax base. The research method used is descriptive because the writer tries to give a detail description for mobile billboard tax treatment by considering the strategic value and length of road class value as the variable of mobile billboard tax base which has known as Mobile Billboard Rent Value. The data collection technic used in this research is by reading the literature which focus on the research, observation, and interview. The interview was done with government institution that related to the subject, advertising agencies and tax experts.The conclution of this research shows that mobile billboard tax has a special treatment with flat rate because it is not stay on one location and has a high mobilities. And to increase the local tax revenue, local government could have an improvement by sets the tariff to the highest road classification for mobile billboard that have same route everyday. Otherwise, mobile billboard that has a different route could sets to the average tariff from the road class value."

"Skripsi ini membahas mengenai analisis terhadap implementasi kebijakan pajak hiburan yang dikenakan atas penyelenggaraan usaha Spa di kabupaten Sleman. Analisis mencakup latar belakang dari pengenaan Spa sebagai objek pajak hiburan serta implementasi dari kebijakan tersebut. dalam analisis ini juga membahas lebih dalam mengenai permasalahan terkait benturan antara pemerintah pusat dengan PPN dan pemerintah daerah dengan pajak hiburan atas usaha Spa tersebut. Hasil dari penelitian ini adalah bahwa pengenaan pajak hiburan atas penyelenggaraan usaha Spa sudah tepat diberlakukan, terkait dengan kesesuaian spa sebagai penerimaan daerah dan untuk meningkatkan pendapatan asli daerah. Implementasi pajak hiburan atas penyelenggaraan usaha spa di kabupaten sleman tidak berjalan optimal dikarenakan adanya benturan dengan pungutan pusat yang memungkinkan terjadinya pajak berganda dan kurang maksimalnya upaya komunikasi dan kurangnya sumber daya manusia. Sedangkan implementasi pajak atas penyelenggaraan usaha spa yang dilakukan KPP Pratama Sleman didasarkan atas tidak masuknya spa sebagai golongan jasa kesenian dan hiburan yang dikecualikan dalam negative list pasal 4A ayat (2).

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This thesis discusses the analysis of implementation entertainment tax policy charged on business administration Spa in Sleman district. The analysis covers the background of Spa as an object of the imposition of entertainment tax and the implementation of the policy. In this analysis are also discussed more deeply about the problems related to conflicts between the central goverment by VAT and local government by entertainment tax on the Spa business.

The results of this study is that the imposition of entertainment tax on the Spa business organization is appropriate imposed, related to the suitability of the spa as a local revenue and to increase local revenue. Implementation of the entertainment tax for the Spa business in Sleman not optimal due to the clash with the central charges that allow double taxation and less the maximum of communication and lack of human resources.

While the implementation of the tax on the implementation of the spa business which conducted by KPP Primary Sleman based on Spa doesn‟t entry as a class art and entertainment service in the negative list of excluded article 4A paragraph (2)."

"Skripsi ini membahas tentang Analisis Penerapan Tarif Progresif Pajak Kendaraan Bermotor Terhadap Penerimaan Bea Balik Nama Kendaraa Bermotor II Di DKI Jakarta. Jenis penelitian ini adalah penelitian kualitatif dengan metode analisis deskriptif. Hasil penelitian ini adalah sejak penerapan tarif progresif PKB banyak Wajib Pajak yang melaporkan kendaraan yang telah dijual agar kendaraan tersebut diblokir guna menghindari tarif progresif. Akibatnya pembeli kendaraan bekas tidak dapat meminjam KTP untuk mengurus pajak kendraan dan harus melakukan balik nama sehingga penerimaan BBN-KB II di DKI Jakarta menjadi semakin meningkat. Faktor-faktor yang mempengaruhi penerimaan BBN-KB II di DKI Jakarta adalah hukum pajak, tingkat pertumbuhan kepemilikan kendaraan bermotor baru, tingkat kesadaran Wajib Pajak, dan penerapan tarif progresif Pajak Kendaraan Bermotor.

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This paper discusses about Analysis Application Progressive Tariff of Motor Vehicle Tax To Receipt Used Motor Vehicle Title Transfer Tax in Jakarta. The research is qualitative research using descriptive analysis. The result is that since the application of progressive tariff of Motor Vehicle Tax, many tax payers who report that the vehicle has been sold to be blocked in order to avoid progressive tariff. As a result, used second vehicle buyers can not borrow identity cards to pay vehicle tax and have to do rename, so receive BBN-KB II in Jakarta be increasing. Factors that influence the acceptance of BBN-KB II in Jakarta are tax law, the growth rate of new vehicle ownership, the level of taxpayer awareness, and application progressive tariff of Motor Vehicle Tax."