Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan
Vol 18, No 2 (2017): JEP 2017

Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure

Hadi Sasana (Diponegoro University)



Article Info

Publish Date
20 Dec 2017

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). 

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Journal Info

Abbrev

JEP

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan is a scientific journal that contains the results of theoretical research and studies on economic and development issues. Managed by Department of Development Economics, Faculty of Economics and Business Universitas Muhammadiyah ...