<![CDATA[Ike Cyntia Putri Santoso, Dr. Tunggul Anshari S.N, S.H., M.Hum., Agus Yulianto, S.H., M.H. Fakultas Hukum Universitas Brawijaya Email : Cyntiaputri312@yahoo.co.id  ABSTRAK Penggunaan DBHCHT diatur melalui Undang – Undang Nomor 39 Tahun 2007 tentang Cukai. Peraturan Menteri Keuangan nomor 07/PMK.07/2020 tentang Penggunaan, Pemantauan dan Evaluasi DBHCHT mengatur bahwa Penggunaan dana DBHCHT digunakan untuk 5 program, selain itu diatur secara detail diatur penggunaan DBH CHT minimal 50% untuk bidang kesehatan yang mendukung program Jaminan Kesehatan Nasional (JKN) untuk itu pemerintah dan masyarakat perlu bersama-sama mengawal pelaksaannya kebijakan tersebut agar alokasi dana berjalan sesuai amanat undang-undang. Jenis penelitian ini adalah yuridis empiris dengan mengunakan metode pendekatan yuridis-sosiologis, lokasi penelitian adalah Kantor Bea dan Cukai Tipe Madya Cukai Kota Malang, Populasi yang digunakan adalah seluruh pegawai Bea dan Cukai Tipe Madya Cukai Kota Malang, sampel penelitian adalah Ibu Lilik Prahastutie selaku Kasubsi Hanggar Pabean dan Cukai V, Bapak Kristian Agung Pramono selaku Plt. Kasubsi Penyuluhan, Ibu Yeni selaku Kasubsi Layanan Informasi, data primer dan data sekunder yang diperoleh penulis akan dianalisis dengan teknik deskriptif – kualitatif. Berdasarkan hasil penelitian, Implementasi Peraturan Menteri Keuangan nomor 07/PMK.07/2020 tentang Penggunaan, Pemantauan dan Evaluasi DBHCHT Terhadap Program-Program Jaminan Kesehatan Nasional di Kota Malang menunjukkan bahwa pelaksanaan alokasi DBHCHT di Kota Malang telah sesuai dengan amanat Undang – Undang. Kata Kunci : Implementasi, Cukai, DBHCHT, Jaminan Kesehatan Nasional  ABSTRACT The allocation of fund gained from profit sharing in customs of tobacco products is governed in Law Number 39 of 2007 concerning Customs. The Regulation of Indonesian Minister of Finance number 07/PMK.07/2020 concerning Use, Control, and Evaluation of the allocation states that the allocation of the fund is addressed to five programs, where the minimum of 5% is allowed to be allocated in health that supports national health insurance programs. Therefore, both governments and people need to guard the implementation of the policy to allow the allocation of the fund in accordance with the mandate of law. This is an empirical juridical research with the method of socio-juridical approach. The observation took place in Customs and Excise Medium Office of Malang, and the research sample involves all staff of Customs and Excise Medium Office of Malang. Mrs Lilik Prahastutie as Subsection Head of Customs and Excise V, Mr. Kristian Agung Pramono as Ad interim of Head of Subsection in Counselling, Mrs, Yeni as Head of Subsection of Information Service were all taken as samples. Both primary and secondary data were analysed with descriptive-qualitative method. Based on the research result, implementation of Minister of Finance no. 07/PMK.07/2020 Concerning Use, Control, and Evaluation of the Alocation Revenue Sharing of Tobacco Excise in relation with National Health Insurance Programs in Malang indicates that the implementation of the fund allocation in Malang complies with the mandate of Law.  Keywords: implementation, customs, Allocation of fund gained from profit sharing in customs of tobacco products, national health insurance.]]>
