ANALISIS PENYERAPAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU 2017-2019

Abstract

The Excise Law mandates a revenue sharing funds for tobacco product excise (DBH-CHT). DBH-CHT is given to excise-producing and tobacco-producing regions. The use of DBH-CHT has been regulated for quality of raw materials improvement, industrial development, sosial environment development, sosialization of excise regulations and eradication of illegal excisable goods. To increase effectiveness of using DBH-CHT, it is necessary to monitor absorption of DBH-CHT. This study aims to determine how the absorption of DBH-CHT by the receiving area. This research uses descriptive quantitative method. The data is secondary data, It contains the realization of DBH-CHT by receiving regions throughout Indonesia during the 2017 - 2019 period. The results showed that absorption of DBH-CHT budget was quite effective. The use of DBH-CHT in sosial environmental development, sosialization of excise regulations and eradication of illegal excisable goods, there are still areas that have not use of it well.