Incomers or people who ride/drive motor which has outside licensed number are
freely passing by the roads in Yogyakarta city without contributing anything to
Yogyakarta District Own Source Revenue. In fact, they do not pay tax in
Yogyakarta. In order to know the contribution of motor from outside area to
Yogyakarta District Own Source Revenue and Governance’s efforts to optimize the
contribution of motor from outside area to Yogyakarta District Own Source
Revenue, the researcher conducted an interview with Management of Revenue,
Management of Finance, and Management of Assets of Yogyakarta. These
managements have the benefits for the development of Law Study and the
development of Legal State and Governance. The benefits specifically for the
contribution of motor from outside area to Yogyakarta District Own Source
Revenue and the contribution to conduct policy in order to increase District Own
Source Revenue from rider/driver of motor from outside are. Moreover, the society
also willing to contribute to District Own Source Revenue on their own city or the
outside.