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Abstrak :
Meningkatnya angka perokok di DKI Jakarta dan daerah lainnya di Indonesia dari tahun ke tahun membuat upaya pengendalian konsumsi rokok perlu dilakukan. Hal ini membuat pemerintah, baik pusat ataupun daerah perlu untuk melakukan upaya pengendalian konsusmi rokok. Salah satu pungutan negara atas rokok adalah Pajak Rokok. Di Indonesia, Pajak Rokok tidak hanya ditujukan sebagai sumber pendapatan daerah, namun juga digunakan untuk pendanaan pelayanan kesehatan serta penegakan hukum. Penelitian ini difokuskan untuk menganalisi efektivitas kebijakan earmarked tax pada pajak rokok di DKI Jakarta. Penelitian ini dilakukan dengan pendekatan post positivist. Hasil penelitian ini menunjukkan bahwa pelaksanaan kebijakan earmarked tax pada pajak rokok dalam pengendalian konsumsi rokok dan produk tembakau lainnya di DKI Jakarta belum efektif. Tidak adanya regulasi di Indonesia yang mengatur mengenai penganggaran atas dana earmarking serta tidak adanya petunjuk teknis khusus yang mengatur mengenai penggunaan pajak rokok untuk pengendalian konsumsi rokok membuat DKI Jakarta tidak menjalankan implementasi earmarked tax pajak rokok yang ideal. ......The increasing number of smokers in Jakarta and other regions in Indonesia from year to year make efforts to control cigarette consumption needs to be done. This makes the Government, both central and local governments need to make efforts to control the consumption of cigarettes. One of the state levies on tobacco is cigarette tax. In Indonesia, Cigarette Tax is not only intended as a source of local revenue, but also used for funding health services and law enforcement. This study is focused on analyzing the effectiveness of the earmarked tax policy on tobacco tax in DKI Jakarta. This research is carried out with a post positivist approach. The results of this study indicate that the implementation of earmarked tax policy on tobacco tax in controlling the consumption of cigarettes and other tobacco products in DKI Jakarta has not been effective. The absence of regulations in Indonesia regarding the budgeting of earmarking funds and the absence of specific technical guidelines regarding the use of cigarette taxes for cigarette consumption controls made DKI Jakarta not ideally implement the policy of earmarked tax on cigarette tax.

Abstrak :
Local Tax Offices usually use linear model to forecast revenue from vehicle tax (Pajak Kendaraan Bermotor /PKB) and vehicle ownership transfer fee (Bea Balik Nama Kendaraan Bermotor/BBNKB). They only employ macroeconomic factors, such as inflation, economic growth and foreign exchange rate. Actually, there are non macroeconomic elements that can influence regional government revenue from PKB and BBNKB. PKB depends on the amount of vehicles in the region. The preference to use mass transportations and regional government policies to minimize number of cars affects the number of vehicles. The tax objective of BBNKB is to transfer ownership of new or old vehicle. So, besides buying power factor, the pattern of people to choose between motorcycle or car, and migration of people will affect regional government revenue. The result shows the alternative model of forecasting PKB and BBNKB revenue by taken into account the non macroeconomic factors that influence people preferences to buy vehicle and preferences to use mass transportation instrument.