Pemungutan Dan Pengenaan Pajak Penjualan Atas Barang Mewah (Ppnbm) Terhadap Barang Yang Tergolong Mewah Selain Kendaraan Bermotor Berdasarkan Teori Hukum = Tax Collection And Imposition Of Sales Tax On Luxury Goods To Items That Are Classified As Luxury, Except Motor Vehicles Based On Theory Of Law.