ANALISIS PENERAPAN KEBIJAKAN EARMARKING TAX DARI DANA BAGI HASIL CUKAI HASIL TEMBAKAU TERHADAP KESEHATAN MASYARAKAT
WHO records approximately 225,700 people in Indonesia passed away every year due to smoking or diseases related to substances contained in cigarettes. Therefore, wide-scale measures are required to protect people from the danger of cigarette use. The earmarking policy is implemented to control cigarette consumption, control illegal cigarette distribution, and protect people from the danger of cigarette. As the form of earmarking, the government allocates Revenue Sharing Fund of Tobacco Product Excise (DBH-CHT) to numerous provinces/regencies/cities in Indonesia. The purpose of this research is to describe, analyze, and study the implementation of earmarking policy through the allocation, distribution, and the use of DBH-CHT to control the negative externality of cigarette use to health. This research used a library research method with a descriptive analysis method approach. The findings show that the earmarking policy has been implemented since 2008, but its result has yet to conform to the purpose of excise implementation to tobacco products. Data shows that smoker prevalence remains high, percentage of young smoker is high, and the amount of cigarette consumed per day also increases. The allocation, distribution, and use of DBH-CHT must be re-designed since the current allocation basis will encourage local governments to increase tobacco products, instead of controlling consumption to improve the health quality of Indonesian people.