POTENTIAL EARMARKING OF STREET LIGHTING TAX IN AN EFFORT TO INCREASE THE MAINTENANCE OF PUBLIC STREET LIGHTING IN BANDUNG CITY

• Main Author: Yusran, Alwi
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/64040
• Institution: Institut Teknologi Bandung

In the implementation of decentralization, own-source revenue, always seen as an indicator to measure the dependence of region to central government. One of the instruments that can be sought to increase own-source revenue is through strengthening the ability to collect local taxes. In Bandung City, the street lighting tax is one of the taxes that makes a major contribution to own-source revenue. However, the satisfaction of good public services is not always felt by the community even though the have paid taxes. Inability to pay electricty bills for street lighting by local governments and large amount of maintenance budget are common problems that often occur. In terms of budgeting for public facilities, the establishment of tax earmarking system on the road lighting tax which is allocated ‘partially’ becomes a potential funding for maintenance of street lighting. However, the large proportion of road lighting tax earmarking that has not been determined has become a gap in the budgeting of street lighting facilities. Based on this, the purpose of this study is to provide recomenndations for the proportion of street lighting tax earmarking in the city of Bandung. Data was collected using a desk study approach and survey research. Data analysis was carried out with a quantitave approach using the method of analyzing the potential revenue of the Street Lighting Tax, regression analysis and time series analysis. The results of the sudy provide recommendations for earmarking street lighting tax until 2031 of 12% to be able to cover electricty bills for street lighting, 34% to be able to cover the budget for PJU maintenance needs and 46% to be be able to cover electricty bills for street lighting and street lighting maintenance budgets when compared to calculation of potential tax revenues.