IMPLEMENTASI KEBIJAKAN EARMARKING TAX ATAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI PROVINSI JAWA BARAT

Jiwa Pribadi Agustianto, Krisna Hidajat, Ayu Fitria Andarani

Abstract


The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City West Java Province along with the constraints and efforts in implementation. The research method used a qualitative approach with descriptive specificity. The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City, West Java Province for the compliance of the implementor in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds can not be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.

Keywords


Implementation Policy; Earmarking Tax; Vehicle Fuel Tax

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References


Al Fatih, Andy. 2010. Implementasi Kebijakan dan Pemberdayaan Masyarakat. Bandung: UNPAD Press

Carling, Robert. 2007. “Tax Earmarking is It Good Practice?”. The Center for Independent Studies, Perspectives on Tax Reform (12).

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Samudra, Azhari A. 2015. Perpajakan Di Indonesia Keuangan, Pajak, dan Retribusi Daerah. Jakarta: PT Raja Grafindo Persada.




DOI: https://doi.org/10.31334/jupasi.v1i1.501

DOI (PDF): https://doi.org/10.31334/jupasi.v1i1.501.g312

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