| Summary: | This research aims to observe the background of the Provincial Government of East Kalimantan set the heavy and large equipment as objects of motorized vehicle tax (PKB) and cost for conversion the motorized vehicle ownership (BBNKB), as well as the suitability of implementation for collection of PKB and BBNKB of the heavy and large equipment to the optimization policy of regional tax in the province of East Kalimantan. This research is empirical research, that prioritizes the field research to obtain the primary data. In this case, the literature research is also carried out to support and complement the primary data. Furthermore, various of data reports obtained was processed in the form of the analytical descriptive reports. Based on the results and discussion of the research, can be concluded as follows:
1. The Provincial District Regulation of East Kalimantan sets heavy and large equipments as PKB and BBNKB objects which intended politically to increase the local revenue sources through local taxation instruments as consequence of implementation the regional autonomy, which is based on the jurisdiction principle in accordance to Article 158 paragraph (1) of Law Number 32, 2004 on the Regional Government Jo Article 95 paragraph (1) of Law Number 28, 2009 on the Regional Taxes and Retribution.
2. Implementation of the PKB and BBNKB collection on the heavy and large equipment in the Province of East Kalimantan that established since 2002, apparently could be realized starting in 2009 due to the refusal from a number of associations and businessman in the mining sector. In this case, realization of the PKB and BBNKB collection of heavy and large equipmentas from year 2009 up to date has been in accordance with the optimization policy of regional tax of the Province of East Kalimantan, which the results exceeded the targets set by the Provincial Government of East Kalimantan.
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