Ilomata International Journal of Tax & Accounting (IJTC)

The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of the Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City along with the constraints and efforts in implementation. The theory used in this study is the implementation theory of Ripley and Franklin with 3 indicators of implementation, the level of compliance, smooth routines and functions, and the realization of desired performance and impact. The research method used a qualitative approach with descriptive specificity. The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City for the compliance of the implementer in the matter of levying already under the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post/account in the allocation, and no further regulations regarding the technical and standard operating procedure (SOP) for earmarking tax funds cannot be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi. Keyword: Earmarking Tax Policy, Motor Vehicle Tax, Standard Operating Procedure INTRODUCTION The role of taxes is increasingly felt by the state when the state develops regions to achieve high growth. Regional development is a task that must be carried out by each Regional Government. Regional autonomy and decentralization are the authority of local governments to regulate and manage their households under constitutional regulations. The implementation of regional autonomy is an important main point to improve people's welfare. The development of a region can be adjusted by local governments with the potential and uniqueness of each region. In this case, the independence to manage the government, for the sake of the realization of people's welfare and optimizing regional revenue. Regional Revenue is an important financing component in the implementation of local government activities. Regional Revenue can describe the fiscal capacity of a region. One of the major sources of revenue for Regional Revenue is local taxes. One of the types of local taxes that is often become the spotlight is Motor Vehicle Taxes. Motor vehicle tax is a kind of provincial tax with the largest source of income and can help increase local revenue sources. With this, motor vehicle taxes provide a large contribution to local revenue each year. In supporting the increase in Motor Vehicle Taxes, there is a large potential for Motor Vehicles in Bekasi City as follows: Implementation of Earmarking Tax Policy on Motor Vehicle Taxes in Bekasi City Novlyani 167 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 Table 1. The Potential of Motor Vehicles in West Java Province, Especially Bekasi City 2016-2017 Year The number of Motor Vehicles Potential Amount % Province Bekasi City 2016 16,085,121 1,593,978 1