There are a number of pros and cons of earmarking tax, the concept of earmarking part of certain tax revenue for a specific expenditure. In Indonesia, earmarking tax policy contained in Law No.28Year 2009 on Regional Taxes and Charges set three types of earmarked tax, namely the Motor Vehicle Tax, Cigarette Tax and street lighting tax. This study examines the urgency, implementation and theoretical reconstruction of earmarking tax on local taxes. Paradigm used in this research is constructivist, with a qualitative approach and illustrative method of data analysis techniques. Study conducted in the DI Yogyakarta province, and Batu City, East Java.

The results showed that earmarking tax policy has three urgency, namely accommodation benefit principle, ensure the availability of funds for specific expenditure and encourage accountability of local government spending. Tax earmarking is often faced with a dilemma between strengthening fiscal legitimacy to encourage tax compliance while interfere to budget flexibility. This study was initiated on dual pro earmarking tax which accommodates the concept of fiscal legitimacy and budget flexibility at the same time, so that earmarking tax can be used as an instrument to demonstrate benefit and improve tax compliance as well the welfare of taxpayer.

Keywords: earmarking tax, budget flexibility, fiscal legitimacy, dual pro earmarking tax, welfare taxation.

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Hasil kajian secara umum menunjukkan sejumlah pro-kontra terhadap earmarking tax, yaitu konsep tentang pengalokasian belanja yang bersifat spesifik dari penerimaan jenis pajak tertentu. Di Indonesia, kebijakan earmarking tax dalam UU No 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah menetapkan tiga jenis pajak yang menjadi earmarked tax, yaitu Pajak Kendaran Bermotor, Pajak Rokok dan Pajak Penerangan Jalan. Dalam penelitian ini dikaji tentang urgensi, implementasi dan rekonstruksi teoretis earmarking tax pada pajak daerah. Paradigma yang dipergunakan dalam penelitian ini adalah konstruktivis dengan pendekatan kualitatif dan teknik analisis data illustrative method. Studi dilakukan di Provinsi DIY dan Kota Batu, Jawa Timur.

Hasil penelitian menunjukkan bahwa kebijakan earmarking tax memiliki tiga urgensi yaitu menjamin akomodasi benefit principle, menjamin ketersediaan dana bagi belanja tertentu dan mendorong akuntabilitas belanja pemerintah daerah. Earmarking tax seringkali dihadapkan pada posisi dilematis antara penguatan legitimasi fiskal dalam upaya mendorong kepatuhan wajib pajak tanpa menganggu fleksibilitas anggaran. Dalam penelitian ini digagas tentang dual pro earmarking tax yang mengakomodasi konsep fiscal legitimasi dan budget flexibility sekaligus agar earmarking tax dapat dijadikan sebagai instrument untuk mewujudkan manfaat pembayaran pajak, meningkatkan kepatuhan pajak sekaligus mewujudkan kesejahteraan bagi masyarakat sebagai pembayar pajak.

Kata kunci: earmarking tax, budget flexibility, fiscal legitimacy, dual pro earmarking tax, welfare taxation.