DANA BAGI HASIL (DBH) CUKAI HASIL TEMBAKAU DITINJAU DARI CUKAI ROKOK, KESEHATAN DAN INDUSTRI ROKOK
ABSTRACT: The allocation of
Profit-Sharing Fund of Tobacco-Product Duty (DBH-CHT) to regions is a new
implemented policy in the relationship history between central government and
local government. In the Article 66A – 66D of Act no. 39 2007 regulating such
allocation, the fund is profit-shared to local government in order to increase
state income from Tobacco-Product Duty as well as to overcome the cigarette
effects on health. The Government has already communicated the Road Map of
Tobacco-Product Industry 2007-2015 to cigarette manufacturers which leads to
the consequence that any terms of legislation related to tobacco-product
industry, including DBH CHT, must also contain policy that conforms to the Road
Map of Tobacco-Product Industry 2007-2015.
Keywords: Profit-Sharing Fund
of Tobacco-Product Duty (DBH-CHT), cigarette duty, cigarette industry, health
Penulis: Insana Meliya Dwi
Cipta Aprila Sari
Kode Jurnal: jphukumdd100135
