IMPLEMENTASI KEBIJAKAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU

Ramadhany Nugroho, Sulikah Asmorowati

Abstract


Earmarking cukai, yang diinisiasi oleh World Health Organization (WHO), adalah alokasi sebagian pungutan cukai untuk mengatasi eksternalitas negatif, di indonesia konsep ini diterapkan dalam bentuk kebijakan Dana Bagi Hasil Cukai Hasil Tembakau (DBHCHT). Namun, sebagai negara dengan jumlah perokok ke-3 terbanyak di dunia, penerapan kebijakan ini masih belum memberikan hasil yang optimal, terlihat dari masih tingginya prevalensi perokok dewasa dan massive-nya peredaran rokok ilegal. Atas dasar tersebut penelitian ini bertujuan untuk (1) mengidentifikasi bagaimana proses implementasi kebijakan berjalan dan (2) mengukur tingkat keberhasilan kebijakan berdasarkan isi dan konteks implementasinya. Penelitian menggunakan metode kualitatif deskriptif dengan model Van Meter dan Van Horn, dengan setting penelitian di Provinsi Jawa Timur. Data primer didapatkan dari Forum Group Discussion dan data sekunder dari beberapa literatur. Penelitian menemukan bahwa implementasi kebijakan cukup berhasil dengan mayoritas indikator terpenuhi. Namun, terdapat tantangan berupa penyelewengan penggunaan anggaran dan serapan anggaran yang rendah di beberapa daerah. Kebijakan DBHCHT lebih bersifat kuratif daripada preventif sehingga belum sepenuhnya efektif dalam pengendalian konsumsi produk tembakau. Peneliti menyarankan perlunya peningkatan pengawasan dan integritas dalam pengelolaan anggaran dengan optimalisasi e-DBHCHT dan pengembangan sasaran program/kegiatan yang diformulasikan berdasar partisipasi dan kolaborasi antar stakeholder dengan menggunakan e-participation sebagai media dalam menjalin komonikasi kebijakan antar aktor kebijakan.

Keywords


Dana bagi hasil; cukai tembakau; implementasi kebijakan

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DOI: http://dx.doi.org/10.31258/jkp.v15i1.8434

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