PENERAPAN KEBIJAKAN EARMARKING TAX ATAS PAJAK KENDARAAN BERMOTOR KOTA YOGYAKARTA DALAM KAITANNYA DENGAN ASAS KEMANFAATAN

• Main Authors: , DIES NATA ANDIKA PERDANA PUTRA, , Anugrah Anditya, S.H., M.T.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/131182/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71633
• Institution: Universitas Gadjah Mada

This study aims to analyze related with the policy application of earmarking tax on the motor vehicle tax in relation to the principle of expediency. Research in writing this law combined empirical and normative legal research. Empirical legal research done by coming directly to the research sites and conduct interviews on informant and respondent associated with the problem object under study to obtain primary data. Normative legal research done with literature research associated with the object under study to obtain secondary data. The results of this study indicate a variety of problems related to the application of earmarking tax on the motor vehicle tax the city of Yogyakarta which include congestion, accessibility of areas in the province have not been evenly distributed, access to the outside area of the province is not optimal, increasing air pollution. Keywords : motor vehicle tax, earmarking tax