Earmarking Tax Analysis on Vehicle Tax Revenues on Road Conditions in Indonesia 2011-2020

Motor Vehicle Tax is allocated a minimum of 10% for road construction and maintenance in accordance with Law no. 28 2009 article 8 paragraph (5). However, data on the length roads according to conditions at BPS shows that number lengths damaged continues increase every year. The research object used all provinces Indonesia 2011-2020 except North Kalimantan. This was conducted see how effect motor vehicle tax revenues which are included earmarking category its realization public services. method panel regression analysis by choosing best model between CEM, FEM, or REM. secondary form district per province as dependent variable obtained from Central Statistics Agency. independent variables data, Earmarking Tax, motorized vehicles. results showed vehicles had no condition road. has positive conditions. negative