Tinjauan yuridis terhadap uji materiil Peraturan Daerah (Perda) tentang pajak daerah dan retribusi daerah terhadap pengenaan pajak kendaraan bermotor atas alat berat dan alat besar : studi kasus Putusan Mahkamah Agung No. 41P/HUM/2009 = Judicial review against regulation on local taxes and levies against tax motor vehicle equipment and great tools : case study of the Supreme Court Decision 41P./HUM/2009