ANALYSIS THE IMPLEMENTATION OF EARMARKING MOTOR VEHICLE TAX AGAINST ROAD MAINTENANCE AND DEVELOPMENT

Abstract

Regional Autonomy has been applied in Indonesia more or less for 7 years. The implementing of regional autonomy done by optimalization of local-generated revenue. Earmarking tax is goverment policy that regulate the allocation of local tax income for funding the development of certain tax sectors. One type of tax that often be created as attention is motor vehicle tax, with paying tax the society hope there is a real form from that tax payment. One of the expected is about road infrastructure condition. The decreasing of road quality inflict road more quickly damaged, that thing very bother the societies cosiness in driving and impact to the economic growth in the region. Research object and data collection is done in 3 location in local government level 2 that is in districts/city of West Java Province. The districts/city consist of Kuningan district, Cirebon District and Cirebon City. The researcher choose 3 disctrict/city because of the district/city has different potential motor vehicle tax and has different road infrastructure. The researcher do this as a comparison tool of implementation of earmarking motor vehicle tax policy at West Java Province. Researcher will uses qualitative approach and descriptive analysis. The method of data collection will use literatur review and field study.