IMPLEMENTASI KEBIJAKAN PENGGUNAAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU (DBH CHT) DI KABUPATEN JEMBER

Abstract

The utilization of Profit Sharing Fund of Tobacco Excise (DBHCHT) has been regulated in the Ministry of Finance Regulation (PMK) No. 84/PMK.07/2008 on the use of DBH-CHT and Sanction of Abuse in the Allocation of DBH-CHT. Furthermore, the regulation was revised with PMK No. 20/PMK.07/2009 on the Amendment of PMK No.84/PMK.07/2008. The East Java provincial government followed up PMK No. 20/PMK.07/2009 with Governor Regulation No. 37/2011 which a year later was revised by the Governor Regulation No. 6/2012 on General Guidelines for Use of Profit Sharing Fund of Tobacco Excise in East Java. The management of DBHCHT in Jember Regency is implemented by Tim Sekretariat Penggunaan (Secretariat Team for Use of) DBHCHT coordinated by Bappekab (Regional Development Planning Agency) Jember. On the other side, Jember Regency was found to be committed to deviation in 2012. Jember Regency government implemented diversion of polindes (village policlinic) program to be ponkesdes (village health center), where the program was actually a part of Jampersal (Maternity Insurance) program from Ministry of Health. Based on the facts described above, it was interesting to study DBHCHT utilization in the field of social environmental development in Jember Regency. The research results concluded that the government of. Jember Regency in the utilization of DBHCHT has attempted to manage it by implementing PMK No. 20/PMK.07/2009 although there are irregularities in its allocation.