DANA BAGI HASIL (DBH) CUKAI HASIL TEMBAKAU DITINJAU DARI CuKAI ROKOK, KESEHATAN DAN INDUSTRI ROKOK.

Insana Meliya Dwi Cipta Aprila Sari (Dosen Kopertis Wilayah VII Jatim, dpk pada STKIP PGRI Bangkalan)

Yuridika
Vol. 25 No. 1 (2010): Volume 25 Nomor 1 Januari 2010

The allocation of Profit-Sharing Fund of Tobacco-Product Duty (DBH-CHT) to regions is a new implemented policy in the relationship history between central government and local government. In the Article 66A–66D of Act no. 39 2007 regulating such allocation, the fund is profit-shared to local government in order to increase state income from Tobacco-Product Duty as well as to overcome the cigarette effects on health. The Government has already communicated the Road Map of Tobacco-Product Industry 2007–2015 to cigarette manufacturers which leads to the consequence that any terms of legislation related to tobacco-product industry, including DBH CHT, must also contain policy that conforms to the Road Map of Tobacco-Product Industry 2007–2015.