Jurnal Hukum Mimbar Justitia
Vol 10, No 1 (2024): Published Juni 2024

Disparitas Implementasi Dana Bagi Hasil Cukai Tembakau (DBH-CHT) Terhadap Program Pembangunan Kesejahteraan Masyarakat Daerah

Prayitno, Eko Edy (Unknown)



Article Info

Publish Date
30 Jun 2024

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisa aturan dan kebijakan mengenai Dana Bagi Hasil Cukai Tembakau, yakni sebagai bagian dari pelaksanaan kebijakan desentralisasi sistem pemerintahan atau otonomi daerah, Untuk menjawab isu hukum yang dikaji digunakan metode penelitian hukum normatif dengan pendekatan per Undang-Undangan dan pendekatan konseptual. Data yang digunakan adalah data skunder yang diperoleh melalui penelusuran literatur. Analisa menggunakan metode kualitatif. Hasil penelitian menegaskan bahwa kewenangan pengelolaan Dana Bagi Hasil Cukai Tembakau dilimpahkan kepada para gubernur dari provinsi penerima dan disinyalir menimbulkan persoalan tersendiri di bidang hukum administrasi negara. AbstractThis study aims to analyze the rules and policies regarding the Tobacco Excise Revenue Sharing Fund, which is part of the implementation of the decentralization policy of the government system or regional autonomy, to answer the legal issues studied, a normative legal research method is used with a statutory approach and a conceptual approach. The data used is secondary data obtained through literature searches. Analysis using qualitative methods. The results of the study confirm that the authority to manage the Tobacco Excise Revenue Sharing Fund is delegated to the governors of the recipient provinces and allegedly raises its own problems in the field of state administrative law.

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Journal Info

Abbrev

jhmj

Publisher

Subject

Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Focus and Scope Focus of Jurnal Hukum Mimbar Justitia has a main focus on the publication of scientific articles related to various aspects of law, both in national and international contexts. The journal aims to be a platform for academics, legal practitioners, and researchers to share knowledge, ...