This study aimed to explain what factors drive the practice of reporting campaign finance formalities in the election process in Batu City, East Java. Rules for reporting campaign funds have been made by the Komisi Pemilihan Umum (KPU). However, the existence of political parties in the election that did not report campaign funds or reported the campaign funds in nothing, was a practice encountered in the campaign process. This problem was a manifestation of the lack of accountability and transparency in reporting campaign funds. To uncover the practice of reporting campaign finance formalities, this study used qualitative methods. This study used Giddens's structuration theory to uncover the causes of formality practice. The results of this study explained that the practice of reporting campaign finance formalities in Batu City was due to the weakness of agents and structures in the political process. This study found that the party chairperson and KPU were a form of agent's role in the low awareness of accountability of the campaign finance reports. In addition, low public attention and low enforcement of regulations weaken the social structure to realize accountability and transparency of campaign funds.