期刊名称：Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan
印刷版ISSN：1411-6081
电子版ISSN：2460-9331
出版年度：2017
卷号：18
期号：2
页码：194-204
DOI：10.23917/jep.v18i2.4168
语种：English
出版社：Muhammadiyah University Press
摘要：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).
关键词：Earmarking tax;Vehicle tax;Fee of vehicle title transfer;Fuel tax
