<![CDATA[The realization of expenditure related to the revenue-sharing fund for tobacco excise (DBH-CHT) has not been maximized. This study examines the strategic planning and effective distribution of cigarette tax revenue, emphasizing the importance of reducing the adverse health impacts of cigarette consumption. This study highlights the relationship between health funding allocations and improved health services funded by DBH-CHT and local cigarette taxes, with the aim of improving the quality standards of health services in specific areas of need. Increased allocation of health personnel, improved health infrastructure and facilities, and improved standards of health services were identified as key elements to achieve this improvement. Using a qualitative approach through focus group discussions, with the assistance of NVIVO 14 software, this study advocates a comprehensive strategy of firstly, optimizing resource allocation for health services, by incorporating information technology through the ASPAK health application, improved human resources and institutional capacity. Secondly, the comprehensive improvement of health facilities was recognized, focusing on the critical role of medical infrastructure and equipment, effective management, and standardization to optimize health service delivery. In addition, the study underscores the importance of budget harmonization, resource optimization, and capacity building of health workers to improve health service delivery. In addition, this study also proposes the utilization of the Tobacco Excise Revenue Sharing Fund for health infrastructure improvement and medical equipment procurement. The results emphasize the need for a careful approach in allocating aid, taking into account financial dynamics and differences in financing mechanisms between public and private health facilities. Furthermore, the findings emphasize the importance of careful planning, standardization, and collaborative efforts to ensure accessibility and sustainability of health infrastructure, especially in geographically isolated areas or areas with limited access to health facilities]]>
