Penerapan Earmarking Cukai Hasil Tembakau di Indonesia: Regulasi dan Konsep Ideal

Authors

  • Eddy Mayor Putra Sitepu

DOI:

https://doi.org/10.31685/kek.v20i3.200

Abstract

Konsumsi rokok telah menyebabkan kematian atas setengah dari konsumennya (WHO, 2016), sehingga perlu tindakan dalam skala luas untuk melindungi masyarakat dari bahaya rokok. Di Indonesia, kebijakan earmarking telah diterapkan sejak 2008, namun hasilnya belum seperti yang diharapkan. Tujuan dari penelitian ini adalah untuk menganalisis: tujuan kebijakan earmarking melalui DBH CHT; proporsi alokasi DBH CHT untuk pemerintah daerah; dan dasar alokasi DBH CHT yang tepat. Metodologi yang digunakan adalah studi literatur dengan menggunakan analisis deskriptif kualitatif dan analisis komparatif dengan membandingkan berbagai alternatif dasar alokasi yang dapat digunakan untuk pengalokasian DBH CHT. Berdasarkan hasil penelitian, tujuan dari kebijakan DBH CHT harus dirancang ulang untuk mengakomodasi langkah-langkah yang diperlukan dalam mengatasi eksternalitas negatif akibat merokok. Selanjutnya, tingkat redistribusi harus diubah dari tingkat kabupaten/kota menjadi tingkat provinsi untuk meningkatkan lingkup kebijakan dan ruang lingkup tindakan. Terakhir, dasar alokasi harus didesain ulang karena dasar alokasi saat ini akan mendorong pemerintah daerah untuk meningkatkan produksi rokok daripada mengendalikannya.

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Published

2016-12-01

Issue

Vol. 20 No. 3 (2016)

Section

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