Studi Pemikiran Penerapan Tax Earmarking pada Bea Perolehan Hak Atas Tanah dan Bangunan (Bphtb) di Kota Malang

This research is aimed to deliver a contribution to the application of tax earmarking in Malang City. Tax Earmarking is a regulation that requires the allocation of several tax revenues to be used in specific project or other public service as stated in Law No.29/2008 about Local tax and Local Retribution. The application of tax earmarking is designated to improve a service needed by community. Other benefit from tax earmarking application is the increased accountability of local government in allocating tax revenue to satisfy what has been needed by the community. The idea to imply the taxation against the Entitlement Duty of BPHTB is to maximizing tax earmarking application in Malang City. Based on the result of research, it is concluded that tax earmarking application to BPHTB is plausible in Malang City. A local regulation is needed to arrange tax earmarking in Malang City. It may be suggested that the local government of Malang City shall accommodate tax earmarking regulation into the budgeting system to improve the accountability of budget USAge in Malang City