This article aims at analyzing (1) the condition of Indonesia infrastructure compared to ASEAN countries: Philippines, Vietnam, And Thailand which have the same GDP per capita as Indonesia thas is Lower middle income countries, (2)the financial sources(expenditures and revenues) which are used to develop and to improve quality of infrastructure from GDP an APBN (National Revenues and Expenditures Budget). Data used in the study wewe derives from a veriety of sourch: Finance Departement of RI,

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... rd Bank, Asian Development Bank, and others. The data were analyzed by using descriptive method. The result revealed that the Indonesia infrastructures are left behind compared to treee ASEAN countries (Philippines, Vietnam, and Thailand). To improve the quality of Indonesia infrastrucktures, two ways should be done:a)reducing(or taking off) the subsidiary of duel oil for private cars, b)increasing tax ratio because it is lowe than the tax ration in the three ASEAN countries)