28/01/2013
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By Penelitihukum.org (Handa S. Abidin, S.H., LL.M., Ph.D.) W

W – Wajib Pajak Kendaraan Bermotor

“Wajib Pajak Kendaraan Bermotor adalah orang pribadi atau Badan yang memiliki Kendaraan Bermotor.” (Pasal 4 Angka 2 UU Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah).

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