Earmarking Tax Optimization to Support The Effective and Sustainable Infrastructure

• Hoofdauteur: Sasana, Hadi
• Formaat: UMS Journal (OJS)
• Taal: eng
• Gepubliceerd in: Muhammadiyah University Press 2017
• Onderwerpen: Earmarking tax; Vehicle tax; Fee of vehicle title transfer; Fuel tax; H71; H25; H26; H41
• Online toegang: https://journals.ums.ac.id/index.php/JEP/article/view/4168

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...