Pajak Rokok Dalam Kebijakan Anggaran Kesehatan Di Provinsi Jawa Barat


Rizki Rusmana Putra(1*)

(1) UIN Sunan Gunung Djati Bandung, Indonesia
(*) Corresponding Author

Abstract


Taxes are the country's largest source of income. Cigarettes are one of the goods that are subject to excise, and the results of cigarette excise are included in taxes for the region. The regulation on cigarettes has two opposite sides and traps in quite a dilemma. On the one hand, the cigarette tax provides a significant income for a region. Still, on the other hand, the government must also be responsible for the negative impact of cigarettes on the health of its consumers, which increases the budget for health facilities. In regulation, cigarette taxes that enter local government revenues apply a minimum of 50% to enter health service funding. This research was conducted at the Regional Revenue Agency (BAPENDA) of West Java Province and the West Java Provincial Health Office. This research uses descriptive research methods and a qualitative approach. The use of cigarette taxes in West Java has been appropriate for the inclusion of cigarette tax results in the health budget, but the disbursements are still not optimal. The West Java Health Office focuses on the fulfillment of medical devices to deal with the harmful effects of smoking on society. Meanwhile, local governments should be better at absorbing the budget from cigarette taxes to be effective and efficient in their use. Then there needs to be socialization to the public regarding the special cigarette tax allocation for the health budget.


Keywords


Public Policy, Tax cigarettes, Earmarked tax, Health Service, Government

Full Text:

PDF

References


Anggara, S. (2016). Administrasi Keuangan Negara. Bandung: CV Pustaka Setia.

Bader, P., Boisclair, D., & Ferrence, R. (2011). Effects of tobacco taxation and pricing on smoking behaviour in high-risk populations: A knowledge synthesis. International Journal of Environmental Research and Public Health, Vol. 8, pp. 4118–4139.

https://doi.org/10.3390/ijerph8114118

Ekonomi, F., & Padjadjaran, U. (2018). Analysis Of Acceptance Of Cigarette Tax Revenue In The West Java Province Income Area ( Bapenda ) Analisis Penerimaan Pendapatan Pajak Rokok Pada Badan Pendapatan Daerah Provinsi Jawa Barat ( Bapenda ). 14(1), 1–10.

Indah, M. V. (2013). Pelaksanaan Alokasi Dana Bagi Hasil Pajak Rokok untuk Pelayanan Kesehatan Masyarakat. In Journal of Chemical Information and Modeling.

Ispriyarso, B. (2018). Fungsi Reguler Pajak Rokok Di Bidang Kesehatan Masyarakat Dan Penegakan Hukum. Masalah-Masalah Hukum. https://doi.org/10.14710/mmh.47.3.2018.228-240

Mccleary, W. (1991). The earmarking of government revenue: A review of some world bank experience. World Bank Research Observer. https://doi.org/10.1093/wbro/6.1.81

Nugroho, A. (2012). Analisis pengaruh pajak daerah dan retribusi daerah terhadap pendapatan asli daerah kabupaten/kota di Provinsi Jawa Tengah Periode 2010-2012. Jurnal Akuntansi, 2009, 1–14. Retrieved from http://ebookinga.com/pdf/analisis-pengaruh-pajak-daerah-dan-retribusi-254003198.html

Pasolong, H. (2016). Metode Penelitian Administrasi Publik. Bandung: Alfabeta.

Purnamasari, A. T., Thabrany, H., Nurhasana, R., Satrya, A., & Dartanto, T. (2018). Increasing Cigarette Excise Tax Prevents Smoking Initiation in Children and Finances National Health Insurance in Indonesia. 3, 49–56.

Rosdiana, H., & Irianto, E. S. (2012). Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia. In PT RajaGrafindo Persada.

Sadu, W. (2001). Manajemen Pemerintahan Daerah. Bandung: Alfabeta.

Said, M. (2008). Arah Baru Otonomi Daerah di Indonesia. Malang: Universitas Muhammadiyah.

Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D. In Metode Penelitian Ilmiah.

Sugiyono. (2015). Metode Penelitian dan Pengembangan Pendekatan Kualitatif, Kuantitatif, dan R&D. Bandung: Alfabeta, 2015, 407 1

Suprihanti, A., Sinaga, B. M., & Kustiari, R. (2019). Distribusi Surplus Ekonomi Industri Rokok Di Indonesia The Impact of Cigarette Tax Policy on Economic Surplus Distribution of Cigarette Industry in Indonesia. 37(1), 1–23.

Surbakti, C. C. (2011). Peramalan Sumber-Sumber Earmarking Penerimaan Daerah (Studi Kasus: Pembiayaan Pemeliharaan Jalan Kota di Kota Bandung). Journal of Regional and City Planning. https://doi.org/10.5614/jpwk.2011.22.3.3

Sutedi, A. (2008). Pajak Daerah dan Retribusi Daerah. Bogor: Ghalia Indonesia.

Tambing, D. R., Saerang, D., & Wokas, H. (2017). Implementasi Pengalokasian Dana Pajak (Earmarking Tax) Dari Penerimaan Pajak Rokok Terhadap Upaya Kesehatan Masyarakat Di Provinsi Sulawesi Utara. Going Concern : Jurnal Riset Akuntansi, 12(01), 108–117. https://doi.org/10.32400/gc.12.01.17143.2017

Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah. Presiden RI, 15 September. (n.d.).

Widoyoko, E. P. (2014). Teknik Penyusunan Instrumen Penelitian. Yogyakarta: Pustaka Pelajar.




DOI: https://doi.org/10.15575/jpan.v13i1.12632

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Rizki Rusmana Putra

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

PUBLICA: Jurnal Pemikiran Administrasi Negara
Has Been Indexed on:

  Harvard Library  
    
     
    

 

 

 

1st Floor, FISIP Building, UIN Sunan Gunung Djati Bandung

A.H. Nasution Street No. 105 Cibiru, Bandung, 40614

E-mail: publica@uinsgd.ac.id

 


 Publica : Jurnal Pemikiran Administrasi Negara is licensed under Attribution-ShareAlike 4.0 International