Policy Analysis of Tobacco Excise Sharing Fund (Roccipi Method)
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Published:
Sep 29, 2024
Keywords:
sharing funds, excise, tobacco, roccipi
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Abstract
Indonesia ranks fourth in the world in tobacco production, with an annual production of 237.11 thousand metric tons. With an approximate number of 84.35 million, Indonesia claims the third rank of largest number of smoking individuals in the world. In 2022, the government's revenue from tobacco excise reached IDR 218.64 trillion, with an increase in revenue target of IDR 245.4 trillion in 2023. The government aims to channel these excise revenues back to society for development and addressing the externalities caused by tobacco consumption. To achieve this goal, the government established the Tobacco Excise Revenue Sharing Fund (DBH CHT). However, this earmarking policy has not yielded optimal results, as several externalities related to tobacco consumption remain unaddressed. Considering these challenges, this study aims to (1) identify the national policy, (2) review the content of related legislative regulations, and (3) analyze policy implementation using the ROCCIPI method. The research employs a qualitative approach, drawing from observations, semi-structured interviews, and previous studies. Based on the ROCCIPI analysis, the study suggests the need for adjustments in the content of DBH CHT legislative regulations, particularly regarding the budget allocation formula. Additionally, it highlights the absence of derivative regulations from relevant technical ministries, potential budget misappropriation, limited understanding of legislative regulations, budget absorption difficulties, and insufficient regulation awareness campaigns.
Article Details
How to Cite
Nugroho, R., & Setijaningrum, E. (2024). Policy Analysis of Tobacco Excise Sharing Fund (Roccipi Method). Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 9(3), 169–185. https://doi.org/10.33105/itrev.v9i3.993
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Dika, Y., & Mukiwihando, R. (2021). Analisis pengelolaan dana bagi hasil cukai hasil tembakau bagi penanganan Covid-19 Pemerintah Kabupaten Kudus Tahun 2020. Simposium Nasional Perpajakan, 1(1), 100–106.
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Irmawan, W. (2018). Analisis penyerapan dana bagi hasil cukai tembakau tahun anggaran 2015 di Kabupaten Kudus. Efficient: Indonesian Journal of Development Economics, 1(1 SE-Articles). https://doi.org/10.15294/efficient.v1i1.27214
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Kraft, M., & Furlong, S. (2020). Public policy: Politics, analysis, and alternative. 7th Edition. California: SAGE CQ Press.
Kutzin, J., Cashin, C., & Jakab, M. (2010). Implementing health financing reform. Geneva: World Health Organisation.
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Pongutta, S., Suphanchaimat, R., Patcharanarumol, W., & Tangcharoensathien, V. (2019). Lessons from the thai health promotion foundation. Bulletin of the World Health Organization, 97(3), 213–220. https://doi.org/10.2471/BLT.18.220277
Rasyid, M. (2020). Optimalisasi penerimaan negara dari cukai minuman mengandung etil alkohol: Analisis data mikro. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 5(2), 131–
Abigail Praise, H., E. Rompis, A., & Nurzaman, R. A. (2022). Risk-based licensing as licensing reform in indonesia based on government regulation number 5 the year 2021. Jurnal Poros Hukum Padjadjaran, 3(2), 209–227. https://doi.org/10.23920/jphp.v3i2.807
Afif, Z. (2018). Pembentukan peraturan perundang-undangan berdasarkan Pancasila dan Undang-Undang Dasar Negara Kesatuan Republik Indonesia. Jurnal Dialog, 7(1).
Ahsan, A. (2022). Evaluasi penggunaan dana bagi hasil cukai hasil tembakau (DBH CHT) untuk kesejahteraan petani tembakau (Issue May).
Alif, A., Salman, R., Wijoyo, S., & Suwanda, R. P. (2023). Harmonization and implementation of policies for handling the Covid-19 pandemic in Gresik Regency. International Journal of Law and Politics Studies, 5(1), 33–45. https://doi.org/10.32996/ijlps.2023.5.1.5
Aprila Sari, I. M. D. C. (2010). Dana Bagi Hasil (DBH) cukai hasil tembakau ditinjau dari cukai rokok, kesehatan dan industri rokok. Yuridika, 25(3). https://doi.org/10.20473/ydk.v25i3.254
Arifin, I. Maarif. F. (2022). Komparasi penggunaan analysis regulatory method perundang-undangan. Litigasi, 23(2), 272–290.
Bappenas. (2012). Efektivitas Implementasi PP 39 Tahun 2006 (Berdasarkan Perspektif Stakeholders). 92.
BPS. (2021a). Luas tanaman perkebunan besar menurut jenis tanaman. https://www.bps.go.id/indicator/54/1847/1/luas-tanaman-perkebunan-besar-menurut-jenis-tanaman.html
BPS. (2021b). Produksi perkebunan rakyat menurut jenis tanaman. https://www.bps.go.id/indicator/54/768/1/produksi-perkebunan-rakyat-menurut-jenis-tanaman.html
BPS. (2022a). Persentase merokok pada penduduk umur ≥ 15 tahun menurut provinsi (Persen), 2020-2022. https://www.bps.go.id/indicator/30/1435/1/persentase-merokok-pada-penduduk-umur-15-tahun-menurut-provinsi.html
BPS. (2022b). Proporsi tenaga kerja pada sektor industri manufaktur (Persen), 2019-2022. https://www.bps.go.id/indicator/9/1217/1/proporsi-tenaga-kerja-pada-sektor-industri-manufaktur.html
Cahyono, B., & Adhiatma, A. (2023). Peran modal sosial dalam peningkatan kesejahteraan masyarakat petani tembakau di Kabupaten Wonosobo. Conference In Business, Accounting, And Management (CBAM), 1(1), 131–144.
Cameng, D. K. J., & Arfin. (2020). Analisis penerapan kebijakan earmarking tax dari dana bagi hasil cukai hasil tembakau terhadap kesehatan masyarakat. In Simposium Nasional Keuangan Negara (480–1115). https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/561/298
Carter, N., Bryant-Lukosius, D., DiCenso, A., Blythe, J., & Neville, A. J. (2014). The use of triangulation in qualitative research. Oncology Nursing Forum, 41(5), 545–547. https://doi.org/10.1188/14.ONF.545-547
Chaloupka, F. J., Yurekli, A., & Fong, G. T. (2012). Tobacco taxes as a tobacco control strategy. Tobacco Control, 21(2), 172–180. https://doi.org/10.1136/tobaccocontrol-2011-050417
Charoenca, N., Kungskulniti, N., Mock, J., Hamann, S., & Vathesatogkit, P. (2015). How Thailand’s greater convergence created sustainable funding for emerging health priorities caused by globalization. Global Health Action, 8(1), 1–7. https://doi.org/10.3402/gha.v8.28630
Cnossen, S. (2005). Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving. OUP Catalogue, Oxford University Press.
Creswell, J. W. (2018). Research design: Qualitative, quantitative, and mixed methods approaches. In Sage, Los Angeles.
Crowley, G. R., & Hoffer, A. J. (2018). Earmarking Tax Revenues: Leviathan’s Secret Weapon? For Your Own Good: Taxes, Paternalism, and Fiscal Discrimination in the Twenty-First Century. Arlington, VA: Mercatus Center at George Mason University.
Das-Gupta, A., & Bird, R. M. (2012). Public finance in developing countries. Rotman School of Management Working Paper, 2111065.
Dika, Y., & Mukiwihando, R. (2021). Analisis pengelolaan dana bagi hasil cukai hasil tembakau bagi penanganan Covid-19 Pemerintah Kabupaten Kudus Tahun 2020. Simposium Nasional Perpajakan, 1(1), 100–106.
Direktorat Jenderal Perkebunan. (2021). Statistik perkebunan unggulan nasional 2021-2023. https://ditjenbun.pertanian.go.id/?publikasi=buku-statistik-perkebunan-2021-2023
Dunn, W. N. (2017). Public policy analysis: An integrated approach (6th ed.). Routledge. https://doi.org/https://doi.org/10.4324/9781315181226
FAO. (2023). Leading tobacco producing countries worldwide in 2021 (in 1,000 metrics tons) * [Graph]. In Statista. Retrieved June 25, 2023. https://www.statista.com/statistics/261173/leading-countries-in-tobacco-production/
Hanim, M. F. M., Md Sabri, B. A., & Yusof, N. (2021). Online news coverage of the sugar-sweetened beverages tax in Malaysia: Content analysis. JMIR Public Health and Surveillance, 7(8). https://doi.org/10.2196/24523
Herdiyani, E. S. (2020). Analisis faktor risiko yang berpengaruh terhadap kejadian stroke di kalangan perokok (Studi pada pasien instalasi rawat jalan dan instalasi rawat inap di RSU Haji Surabaya Tahun 2019). Universitas Airlangga.
Hermanto, B., Aryani, N. M., & Astariyani, N. L. G. (2020). Penegasan kedudukan penjelasan suatu undang-undang: Tafsir putusan Mahkamah Konstitusi. Jurnal Legislasi Indonesia, 17(3), 251–268.
Howlett, M., & Mukherjee, I. (Eds.). (2018). Routledge handbook of policy design. Routledge. https://doi.org/10.4324/9781351252928
Irmawan, W. (2018). Analisis penyerapan dana bagi hasil cukai tembakau tahun anggaran 2015 di Kabupaten Kudus. Efficient: Indonesian Journal of Development Economics, 1(1 SE-Articles). https://doi.org/10.15294/efficient.v1i1.27214
Kemenkes. (2018). Riset kesehatan dasar (Riskesdas) 2018. https://dinkes.kalbarprov.go.id/wp-content/uploads/2019/03/Laporan-Riskesdas-2018-Nasional.pdf
Kemenperin. (2020). Industri hasil tembakau tercatat serap 5,98 juta tenaga kerja. https://kemenperin.go.id/artikel/20475/Industri-Hasil-Tembakau-Tercatat-Serap-5,98-Juta-Tenaga-Kerja
Knill, C., & Tosun, J. (2020). Public policy a new introduction (2nd edition). Red Globe Press.
Kompas. (2022). Korupsi dana bagi hasil cukai, pejabat diskominfo pamekasan divonis 4 tahun penjara. https://surabaya.kompas.com/read/2022/11/28/192935378/korupsi-dana-bagi-hasil-cukai-pejabat-diskominfo-pamekasan-divonis-4-tahun
Kraft, M., & Furlong, S. (2020). Public policy: Politics, analysis, and alternative. 7th Edition. California: SAGE CQ Press.
Kutzin, J., Cashin, C., & Jakab, M. (2010). Implementing health financing reform. Geneva: World Health Organisation.
Marsanto Adi Nurcahyo. (2020). Analisis penyerapan dana bagi hasil cukai hasil tembakau 2017-2019. In Simposium Nasional Keuangan Negara 2020, Halaman 464 dari 1115 (p. 464).
Maulana Abdillah, Y., & Halimah, M. (2021). Implementasi kebijakan pengelolaan dana bagi hasil cukai hasil tem-bakau di Rumah Sakit Umum Daerah Majalaya Kabupaten Bandung Tahun 2018-2019. Responsive, 4(2), 79–86.
Obermann, K., Jowett, M., & Kwon, S. (2018). The role of national health insurance for achieving UHC in the Philippines: A mixed methods analysis. In Global Health Action, 11(1), p. 1483638). Informa UK Limited. https://doi.org/10.1080/16549716.2018.1483638
Pongutta, S., Suphanchaimat, R., Patcharanarumol, W., & Tangcharoensathien, V. (2019). Lessons from the thai health promotion foundation. Bulletin of the World Health Organization, 97(3), 213–220. https://doi.org/10.2471/BLT.18.220277
Rasyid, M. (2020). Optimalisasi penerimaan negara dari cukai minuman mengandung etil alkohol: Analisis data mikro. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 5(2), 131–