Earmarking tax policy as an instrument of public service provision in regional development

Pamuji, Kadar

doi:10.21564/2414-990x.141.133429

Cited by 2 publications

(2 citation statements)

References 4 publications

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“…UU LLAJ walaupun sudah berusia 1 (satu) dasawarsa, namun belum keseluruhan pengaturan dan peraturan pelaksanaannya telah diterapkan Hal ini sejalan dengan konsep earmarking, yaitu "the practice of assigning revenue-generally through statute or constitutional clause-from specific taxes or groups of taxes to specific government activities or areas of activity" (McCleary, 1991). Earmarking merupakan kebijakan pemerintah dalam menggunakan anggaran untuk program tertentu dimana sumber pendapatan dan pos pengeluarannya ditentukan secara khusus (Sitepu, 2016;Inayati, et al, 2018;Pamuji, 2018). Kejelasan tujuan dana dihimpun menjadi hal yang penting dikarenakan earmarking menerapkan prinsip manfaat perpajakan (McCleary, 1991).…”

Section: B Pengaturan Dana Preservasi Jalan DI Indonesiaunclassified

Quo Vadis Pengaturan dan Indikasi Penerapan Konsep Earmarking Pada Dana Preservasi Jalan di Indonesia

Wicaksono

2020

JPTD

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Dalam Naskah Akademik Revisi UU Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan (UU LLAJ), salah satu poin yang diangkat sebagai inventarisasi permasalahan adalah pengaturan mengenai Dana Preservasi Jalan. Hal ini didasarkan pada pemikiran bahwa walaupun UU LLAJ telah berusia lebih dari 1 dasawarsa, namun pengaturan mengenai Dana Preservasi Jalan belum secara jelas diimplementasikan. Penelitian ini menganalisis bagaimana pengaturan Dana Preservasi Jalan di Indonesia dan kecenderungan kesesuaiannya dengan konsep earmarking yang diintroduksi sebagai konsep keuangan negara oleh negaranegara maju dalam pembiayaan pembangunannya. Penelitian ini merupakan penelitian hukum normatif, dengan menganalisis data sekunder berupa peraturan perundang-undangan dan pustaka yang terkait dengan konsep earmarking. Hasil dari penelitian ini menunjukkan bahwa pengaturan Dana Preservasi Jalan merupakan hal baru yang dikenalkan oleh UU LLAJ dan tidak terdapat pada pengaturan sebelumnya. Namun demikian, pengaturan mengenai Dana Preservasi Jalan tidak pula memiliki kejelasan karena belum adanya peraturan pelaksanaan yang didelegasikan secara eksplisit oleh UU LLAJ. Hal ini mengakibatkan pengaturan Dana Preservasi Jalan secara riil belum diimplementasikan. Pengaturan Dana Preservasi Jalan memiliki kecenderungan menerapkan konsep earmarking, namun dikarenakan belum adanya pengaturan lebih lanjut mengenai pengelolaan Dana Preservasi Jalan, maka kecenderungan penerapan konsep earmarking menjadi sumir dan tidak jelas.

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Section: B Pengaturan Dana Preservasi Jalan DI Indonesiaunclassified

Quo Vadis Pengaturan dan Indikasi Penerapan Konsep Earmarking Pada Dana Preservasi Jalan di Indonesia

Wicaksono

2020

JPTD

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“…This policy is called the earmarking tax policy (Allyesa, 2018;Mangirang et al, 2017;Tumangke, 2015). The earmarking tax policy creates certainty in the budget allocation for the provision of public goods (Deran, 1965;McCleary, 1991;Pamuji, 2018).…”

Section: Introductionmentioning

confidence: 99%

Analysis of the Effectiveness of Earmarking Tax Policies for Street Lighting Taxes as an Effort to Provide Street Lighting in the Province of the Special Capital Region of Jakarta in 2018-2020

Keman¹,

Irvawan²,

Setiawan³

et al. 2022

ijtc

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The earmarking tax policy on street lighting tax is a policy of allocating funds from lighting tax revenues for the provision of public street lighting (PJU). The phenomenon in this study is the lack of number of PJU lamps in DKI Jakarta Province and delays in payment of electricity bills for PJU lamps due to budget refocusing to deal with the Covid-19 outbreak in Indonesia. The purpose of this study is to analyze the effectiveness of the earmarking tax policy on street lighting tax as an effort to provide street lighting in DKI Jakarta Province in 2018-2020, as well as obstacles and efforts related to the earmarking tax policy on street lighting tax. This study uses a descriptive qualitative approach. The results of this study indicate the effectiveness of the earmarking tax policy on street lighting tax in DKI Jakarta Province in 2018-2020, based on Riant Nugroho's theory of effectiveness, namely the right policy, right implementation, right target, right environment, and right process has been running well and effectively. However, for society, the right target for installing PJU lamps is considered not effective enough where there are still unequal distribution of PJU lamps in DKI Jakarta Province. Then, based on the effectiveness of the allocation of street lighting tax funds for the provision of street lighting in 2018-2019, it is said to be effective where the allocation of these funds has exceeded 90%. However, in 2020 it is said to be ineffective because the allocation of these funds only reached 36%.

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Earmarking tax policy as an instrument of public service provision in regional development

Cited by 2 publications

References 4 publications

Quo Vadis Pengaturan dan Indikasi Penerapan Konsep Earmarking Pada Dana Preservasi Jalan di Indonesia

Quo Vadis Pengaturan dan Indikasi Penerapan Konsep Earmarking Pada Dana Preservasi Jalan di Indonesia

Analysis of the Effectiveness of Earmarking Tax Policies for Street Lighting Taxes as an Effort to Provide Street Lighting in the Province of the Special Capital Region of Jakarta in 2018-2020

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