Penerapan Kebijakan Earmarking Tax Pada Pemungutan Pajak Kendaraan Bermotor Terhadap Pembangunan Dan Pemeliharaan Jalan Di Provinsi Sulawesi Utara
ABSTRACT: Regional autonomy
and decentralization setting authority for every area in their independence and
realize the potential to improve people's welfare. One potential area that isgrowing
is a local tax , which is currently setting based on Undang-undang No. 28 tahun
2009.In terms of social welfare legislation is mandated to allocate some funds
for the construction sector activities withholding tax , this policy is known
as earmarking tax. Motor vehicle tax is one tax that is included in this policy
where the amount of the allocation that is at least 10 % of the proceeds and
used for the construction of transportation infrastructure. In SULUT terms are
defined in Perda No. 7 tahun 2011 in which the contents of its mandate in
accordance with such provisions. The purpose of this study is to analyze the
implementation of earmarking taxpolicy of motor vehicle tax in the province of
North Sulawesi in accordance with the mandateof the legislation in force. The
analytical method used is descriptive analysis. The findings of this study are
earmarking tax policy in SULUT go hand in hand with SULUT budget systemwhere
revenues and expenditures through the general treasury area. In 2014 the
expenditurefor the improvement of road infrastructure facilities reached 97.96%
of total motor vehicle tax in North Sulawesi, thus setting the tax earmarking
in SULUT not in accordance with applicable regulations.
Penulis: Andre Stevan Masihor,
Winston Pontoh
Kode Jurnal: jpakuntansidd150668
