ANALYSIS DESCRIPTIVE STATISTICS OF THE ABSORPTION OF TOBACCO EXCISE SHARING FUNDS (DBH CHT) BY LOCAL GOVERNMENTS IN FISCAL YEARS 2021 - 2023
DOI:
https://doi.org/10.31092/jpbc.v9i1.3226Keywords:
Excise, Tobacco Excise Sharing Fund, Effective Budget Absorption, Sharing Fund, Local GovernmentAbstract
The Tobacco Excise Sharing Fund (DBH CHT) constitutes a portion of the financial allocations transferred from the central government to local governments, which are determined based on a specific percentage of state revenue derived from excise taxes generated within their respective regions. The establishment of DBH CHT is mandated by the prevailing Excise Law. The deployment of DBH CHT has been meticulously regulated to facilitate various programs across several domains, including the health sector, community welfare sector, law enforcement sector, and additional activities. Enhancing the efficacy of DBH CHT utilization is imperative to meticulously monitor the budget absorption associated with DBH CHT. This study endeavors to ascertain the effectiveness of DBH CHT absorption by Local Government entities. The research methodology employed is descriptive statistics coupled with a quantitative approach. The data utilized comprises secondary data reflecting the realization of DBH CHT utilization by Local Governments throughout Indonesia during the period from 2021 to 2023. The findings indicated that budget absorption falls within the moderately effective category, specifically within the range of 70% to 90%. Regarding the deployment of DBH CHT in the law enforcement sector, it has not been utilized to its full potential, as evidenced by a budget absorption rate of merely 50% in 2021. Conversely, for activities in other sectors, such as the health sector, the community welfare sector, and various other activities, the absorption rates are relatively effective, falling within the range of 70% to 90%.
References
Anggraeni, R. D., & Sapari. (2023). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Bagi Hasil terhadap Belanja Modal. Jurnal Ilmu Dan Riset Akuntansi, 12(7).
Badan Kebijakan Fiskal. (2022). Laporan Tahunan Badan Kebijakan Fiskal Tahun 2022: Menyongsong Era Kebangkitan Pasca Pandemi.
Badan Kebijakan Fiskal. (2024). Kinerja Perekonomian Indonesia di 2023 Tumbuh Kuat di Tengah Perlambatan Ekonomi Global.
Centauri, C. (2023). Rokok dan Dampaknya pada Kesehatan Anak. Https://Rs.Ui.Ac.Id/Umum/Berita-Artikel/Artikel-Populer/Rokok-Dan-Dampaknya-Pada-Kesehatan-Anak.
Cornes, R., & Sandler, T. (1985). Externalities, expectations, and pigouvian taxes. Journal of Environmental Economics and Management, 12(1), 1–13. https://doi.org/10.1016/0095-0696(85)90012-9
Creswell, J. W., & Creswell, J. D. (2018). Research design?: qualitative, quantitative, and mixed methods approaches.
Direktorat Jenderal Perimbangan Keuangan. (2020). Sosialisasi: Penggunaan Dana Bagi Hasil Cukai Hasil Tembakau (DBH CHT) TA 2021. https://djpk.kemenkeu.go.id/wp-content/uploads/2021/01/Sosialisasi-Penggunaan-DBH-CHT-2021.pdf
Gunawan, F. I. (2024). ATURAN PERPAJAKAN ATAS NATURA DAN/ATAU KENIKMATAN DI INDONESIA: ISU DAN TANTANGAN. JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 19(1), 59–80. https://doi.org/10.25105/jipak.v19i1.18481
Indonesia. (1995). Undang-Undang Republik Indonesia Nomor 11 Tahun 1995 tentang Cukai.
Kamaroellah, R. A. (2014). Manajemen Kinerja (Konsep, Desain, Implementasi dan Penilaian Kinerja.
Kementerian Kesehatan. (2022). Panduan pelaksanaan, "Rokok: Ancaman Kesehatan dan Lingkungan.
Kementerian Koordinator Bidang Perekonomian. (2023). Jaga Resiliensi Ekonomi di Tahun 2023, Pemerintah Siapkan Berbagai Strategi dan Kebijakan yang Antisipatif. https://ekon.go.id/publikasi/detail/4865/jaga-resiliensi-ekonomi-di-tahun-2023-pemerintah-siapkan-berbagai-strategi-dan-kebijakan-yang-antisipatif
Mouliza, A. (2021). EFEKTIVITAS PENERIMAAN CUKAI ROKOK TERHADAP PENERIMAAN NEGARA DARI CUKAI ROKOK DI INDONESIA.
Nanda, R., Dipinto, P., Milla, )?;, & Setyowati, S. (2024). BEST PRACTICE PEMUNGUTAN CUKAI ATAS MINUMAN BERPEMANIS DALAM KEMASAN DI FILIPINA. In Journal Perspektif Bea dan Cukai (Vol. 8, Issue 2).
Nugroho, R., & Setijaningrum, E. (2024). INDONESIAN TREASURY REVIEW JOURNAL OF TREASURY, STATE FINANCE AND PUBLIC POLICIES POLICY ANALYSIS OF TOBACCO EXCISE SHARING FUND (ROCCIPI METHOD).
Nurcahyo, M. A. (2020). Analisis Penyerapan Dana Bagi Hasil Cukai Hasil Tembakau 2017-2019. In SIMPOSIUM NASIONAL KEUANGAN NEGARA 2020.
Pramayora, I., & Ringgi, D. (2024). Studi Perbandingan: Penerapan Regulasi Kawasan Tanpa Rokok di Indonesia dengan Singapura Berdasarkan Komponen Sistem Hukum Lawrence M. Friedman. 242–253. https://doi.org/10.62383/presidensial.v1i3.545
Pratiwi, I. A., Hidayah, S. A. N., & Violinita, L. N. N. (2022). EFEKTIFITAS DANA BAGI HASIL CUKAI HASIL TEMBAKAU (DBH CHT) DALAM MENGATASI DAMPAK PANDEMI COVID-19. INFO ARTHA, 6(1), 31–40. https://doi.org/10.31092/jia.v6i1.1279
Sekretariat Kabinet Republik Indonesia. (2024, February 11). Dinamika Pertumbuhan Ekonomi Indonesia 2023 dan Proyeksi Tantangan 2024. https://setkab.go.id/dinamika-pertumbuhan-ekonomi-indonesia-2023-dan-proyeksi-tantangan-2024/
Sitepu, E. M. P. (2016). Penerapan Earmarking Cukai Hasil Tembakau di Indonesia: Regulasi dan Konsep Ideal. Kajian Ekonomi Dan Keuangan, 20(3), 241–259. https://doi.org/10.31685/kek.v20i3.200
Sugiyono. (2007). Statistika Untuk Penelitian.
Sugiyono. (2023). Metode Penelitian Kualitatif untuk Penelitian yang Bersifat: Eksploratif, Interpretif, Interaktif, dan Konstruktif.
Sukmono, R. (2019). KAJIAN PENERAPAN EARMARKING CUKAI HASIL TEMBAKAU DI INDONESIA (PERIODE TAHUN 2006 S.D. 2016). JURNAL PERSPEKTIF BEA DAN CUKAI, 3(1). https://doi.org/10.31092/jpbc.v3i1.434
Suryoadji, K. A., Sutanto, R. L., Christian, C., Putra, E. N. W., Faruqi, M., Simanjuntak, K. T., A’yun, I. Q., & Ali, N. (2024). Dampak Merokok terhadap Kesehatan Lingkungan: Sebuah Tinjauan Naratif. Cermin Dunia Kedokteran, 51(3), 157–162. https://doi.org/10.55175/cdk.v51i3.1064
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
