Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure
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 Se...
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| מחבר ראשי: | |
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| פורמט: | UMS Journal (OJS) |
| שפה: | eng |
| יצא לאור: |
Muhammadiyah University Press
2017
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| נושאים: | |
| גישה מקוונת: | https://journals.ums.ac.id/index.php/JEP/article/view/4168 |
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| _version_ | 1805342411252039680 |
|---|---|
| author | Sasana, Hadi |
| author_facet | Sasana, Hadi |
| author_sort | Sasana, Hadi |
| collection | OJS |
| description | 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). |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals.ums.ac.id:article-4168 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2017 |
| publisher | Muhammadiyah University Press |
| record_format | ojs |
| spelling | oai:ojs2.journals.ums.ac.id:article-4168 Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure Sasana, Hadi Earmarking tax; Vehicle tax; Fee of vehicle title transfer; Fuel tax H71; H25; H26; H41 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). Muhammadiyah University Press 2017-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://journals.ums.ac.id/index.php/JEP/article/view/4168 10.23917/jep.v18i2.4168 Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan; Vol 18, No 2 (2017): JEP 2017; 194-204 2460-9331 1411-6081 eng https://journals.ums.ac.id/index.php/JEP/article/view/4168/3582 Copyright (c) 2017 Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan https://creativecommons.org/licenses/by/4.0 |
| spellingShingle | Earmarking tax; Vehicle tax; Fee of vehicle title transfer; Fuel tax H71; H25; H26; H41 Sasana, Hadi Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure |
| title | Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure |
| title_full | Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure |
| title_fullStr | Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure |
| title_full_unstemmed | Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure |
| title_short | Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure |
| title_sort | earmarking tax optimization to support the effective and sustainable infrastructure |
| topic | Earmarking tax; Vehicle tax; Fee of vehicle title transfer; Fuel tax H71; H25; H26; H41 |
| topic_facet | Earmarking tax; Vehicle tax; Fee of vehicle title transfer; Fuel tax H71; H25; H26; H41 |
| url | https://journals.ums.ac.id/index.php/JEP/article/view/4168 |
| work_keys_str_mv | AT sasanahadi earmarkingtaxoptimizationtosupporttheeffectiveandsustainableinfrastructure |