Pengaturan Pemungutan Pajak Kendaraan Bermotor Terhadap Objek Pajak Alat-Alat Berat dan Alat-Alat Besar Pasca Putusan Mahkamah Konstitusi Nomor 15/PUU-XV/2017 = Regulation of Motor Vehicle Tax Collection on Heavy Equipment and Large Equipment Tax Objects After The Constitutional Court Decision Number 15/PUU-XV/2017