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Earmarking tax is the concept of the allocation of expenditure from tax revenue that brings a number of pros and cons. In contrast to the concept of taxes that generally do not directly relate between taxes levied and government spending, earmarking taxes affirm the relationship between taxes and specific spending allocations. Opponents argue that earmarking tax causes the management of government spending to be inflexible, fragmented, inefficient and less effective because of inconsistencies between the allocation of spending and the needs of society. The proponents of the earmarking tax believe earmarking taxes contribute to strengthening the government's fiscal legitimacy in collecting and spending on tax revenues. In Indonesia, the earmarking tax policy has been regulated and implemented since 2010 through law no 28/2009 on Local Tax and Local Charges, as well as regional regulation. This research aims to analyze the implementation of earmarking tax policy on local taxes in the perspective of Fiscal Legitimacy with the case of Batu City and the Special Province of Yogyakarta. This research was conducted with constructivist paradigm, as well as qualitative approach and method. Primary data obtained through in-depth interviews with stakeholders and academics, then processed with qualitative data analysis techniques. Secondary data were obtained from literature and document studies. The results of research indicate that in general the policy/regulation of earmarking tax in Indonesia and its implementation in both research sites have not supported the strengthening of fiscal legitimacy. Thus, it is necessary to reconstruct the earmarking tax policy by strengthening the relationship between the types of local taxes and the allocation of expenditures. In addition, the government needs to revise the regulations on public finance management so that it harmonizes with the concept of earmarking tax and supports the strengthening of fiscal legitimacy. Keywords— earmarking tax; local tax; fiscal legitimacy

Earmarking Tax Policy on Local Tax in Indonesia: Toward Pro Fiscal Legitimacy Policy (Study at Batu City, East Java and Special Province of Yogyakarta)