IJSRP, Volume 8, Issue 2, February 2018 Edition [ISSN 2250-3153]
Julio Alfa Romaroa Sopacua
The application of Self Assessment System principles in taxes collection in Indonesia regulated in general explanation of article 12 Law number 28 Year 2007 about General Provision of Taxation. The conditions regulated in previous law is not loaded in technical regulation of implementation of Provincial Tax Collection in this case which are Motor Vehicle Tax Collection and Transfer of Motor Vehicle Title Fee in Regional regulation number 6 Year 2010 about Motor Vehicle Tax and Regional regulation number 4 year 2010 about Transfer of Motor Vehicle Title Fee. Because of the absence of enforcement base in region, and lack of awareness from the taxpayers to pay taxes, then Provincial Government of Maluku in this case through Board of Management of Regional revenue, finance and assets as the authorized institution to collect taxes is still incapable to apply self assessment system principles in the collection of regional taxes in this case Motor Vehicle Tax and Transfer of Motor Vehicle Title Fee.