PENGARUH KEBIJAKAN EARMARKING CUKAI HASIL TEMBAKAU TERHADAP PELAYANAN KESEHATAN MASYARAKAT DI INDONESIA
DOI:
https://doi.org/10.31092/jpbc.v6i2.1692Abstract
Dalam praktik desentralisasi, Dana Bagi Cukai Hasil Tembakau (DBH CHT) diberikan kepada daerah penghasil cukai dan/atau tembakau sebagai salah satu sumber pembiayaan program Jaminan Kesehatan Nasional (JKN). Penggunaan utama dana ini adalah untuk penyediaan supply side sektor kesehatan diantaranya pada pengadaan fasilitas kesehatan. Peningkatan anggaran DBH CHT setiap tahunnya belum diiringi dengan memadainya jumlah fasilitas kesehatan. Menggunakan data sekunder tingkat provinsi dan kabupaten/kota di Indonesia pada tahun 2018-2020, studi ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan DBH CHT terhadap jumlah fasilitas kesehatan di daerah. Metode analisis yang digunakan dalam studi ini adalah regresi data panel model Negative Binomial. Hasil validasi awal menunjukan bahwa daerah penerima DBH CHT mengalami peningkatan pada jumlah fasilitas kesehatan yang signifikan dibandingkan daerah nonpenerima. Hasil estimasi menunjukan DBH CHT memberikan pengaruh positif dan signifikan terhadap peningkatan jumlah posyandu di level kabupaten/kota tetapi tidak terhadap jumlah rumah sakit dan puskesmas. Diharapkan proses perencanaan dan implementasi kebijakan DBH CHT dapat dikelola dan diawasi dengan lebih baik agar manfaatnya dapat dirasakan dalam peningkatan pelayanan kesehatan publik.
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