Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure

SASANA, Hadi (2017) Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure. Jurnal Ekonomi Pembangunan, 18 . pp. 194-204. ISSN 1411-6081

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Abstract

The majority of road infrastructure condition is far from excellent. The implementation of 10% minimum compulsory allocation of vehicle tax to be returned for road and transportation sector is potential to increase road maintenance fund.The research purpose is to raise regional revenue sources of Semarang City which is worth to be earmarked and to be alocated for road maintenance. This research is using secondary data of 2008-2015 period and linear regression analysis with Ordinary Least Square (OLS) method. The result of research concludes that : 1) the sources of earmarking consist of : vehicle tax (PKB), fee of vehicle title transfer (BBNKB), and fuel tax (PPBKB). 2) the allocation proportion of each earmarking source for Semarang City road maintenancefor next five years are : 25% (PKB), 15% (BBKNB), and 15% (PBBKB). 3) the allocation proportion of each earmarking source for Semarang City roadconstruction for next five years are: 50% (PKB), 45% (BBNKB), and 45% (PBBKB).

Item Type:Article
Additional Information:Earmarking tax, Vehicle tax, Fee of vehicle title transfer, Fuel tax
Uncontrolled Keywords:Earmarking tax, Vehicle tax, Fee of vehicle title transfer, Fuel tax
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Economics and Development Studies
ID Code:64304
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Sep 2018 10:17
Last Modified:05 Sep 2018 10:17

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