PENGALOKASIAN DANA BAGI HASIL PENERIMAAN PAJAK KENDARAAN BERMOTOR TERKAIT PEMELIHARAAN JALAN DI KOTA YOGYAKARTA

Prasetyanigtyas , Nariswari (2012) PENGALOKASIAN DANA BAGI HASIL PENERIMAAN PAJAK KENDARAAN BERMOTOR TERKAIT PEMELIHARAAN JALAN DI KOTA YOGYAKARTA. S1 thesis, UAJY.

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Abstract

Local Government is currently authorized to set their own households. Granting autonomy to the principle of decentralization in accordance with Law No. 32 of 2004, including in the case of local government finance is also expected to be self-sufficient to finance the construction and maintenance expenditure needs of each region. This research was conducted with the objective of identifying and analyzing problems for the allocation of the proceeds of taxrelated motor vehicle road maintenance in the city of Yogyakarta. The method used is a normative method, which focuses on positive legal norms in the form of legislation, using secondary data, through a process of deduction of positive legal norms, perform five duties jurisprudence is positive law description, systematization of positive law, positive law analysis, interpretation of positive law and positive law judge. From the research conducted it is known that the process of sharing tax revenue from the motor vehicle to the city of Yogyakarta Yogyakarta Provinces have been implemented in accordance with the statutory provisions, but the allocation for road maintenance can not be in accordance with the provisions of earmarking in particular because it does not fit the amount should be. There are also differences in the information obtained from the Department of Settlement and Regional Infrastructure with the reality on the articles found in the newspaper Bisnis Indonesia on the amount of funds received for the allocation of road maintenance and improvement of roads. This indicates that the information should be given to the people to be honest and trustworthy.

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