POTENSI PENDAPATAN PAJAK KENDARAAN BERMOTOR DENGAN PENERAPAN UU NO.28 TAHUN 2009 DI PROVINSI KALIMANTAN BARAT

This research aims to analyze how large the potential of vehicles tax with the enactment of law No.28 Tahun 2009, when compared with law No.34 Tahun 2000 and to estimate how large the potential of vehicles tax in West Kalimantan province based on the enactment of law No.28 Tahun 2009. This research use secondary data. The data are obtained budget revenues and expenditures, motor vehicle tax and the number of motor vehicles in West Kalimantan province. The Analysis that used in is research are potential, trend and regression analysis. The analysis showed that the potential data for motor vehicles tax in West Kalimantan province has been increased continuously from 2006 until 2010, if calculated based on law No.28 Tahun 2009 on average Rp272.072.584.500, whereas if it is based on law No.34 Tahun 2000 the average Rp267.321.159.000, so that with enactment of law No. 28 Tahun 2009 the potential for motor vehicle tax in West Kalimantan province increased 1,78 percent and the estimated of potential revenue for motor vehicle tax for three years, with a growth rate of Gross Regional Domestic Product (GDP) at constant prices 2000 amounting to 5.16 per cent, for the year 2011 is Rp318.046.582.000, - in 2012 for Rp348.356.735.000, - then for the year 2013 amounting to Rp378. 675,655,000, -, assuming an average growth in the number of motor vehicles in West Kalimantan province of 16.09 percent and no motor vehicle tax rate changes during the years 2011 to 2013