Kajian Penggunaan Dana Bagi Hasil Cukai Hasil Tembakau (Dbh Cht) Untuk Pengembangan Infrastruktur Di Provinsi Diy

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KAJIAN PENGGUNAAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU (DBH CHT) UNTUK PENGEMBANGAN INFRASTRUKTUR DI PROVINSI DIY

|Dwi Ardianta Kurniawan |Alvin Nur Muhammad | |Peneliti pada Pusat Studi Transportasi dan Logistik, Universitas |Peneliti pada Pusat Studi Transportasi dan Logistik, Universitas | |Gadjah Mada, Yogyakarta |Gadjah Mada, Yogyakarta | |Bulaksumur E – 9 Yogyakarta 55281 |Bulaksumur E – 9 Yogyakarta 55281 | |(P): 0274-556928, 0274-563984 (F): 0274-552229 |(P): 0274-556928, 0274-563984 (F): 0274-552229 | |dwiardianta@yahoo.com |si_alpin@yahoo.co.id |

Abstract

The limited funding is a classic problem faced in improving the quality of infrastructure. On the other hand, activities related to the production of cigarettes and tobacco farming is associated with the infrastructure, for example in terms of irrigation and transportation. In the regulations, the use of Revenue Sharing of Tobacco Excise (DBH CHT) for the infrastructure is not stated explicitly, although there are indications the use of infrastructure-related role in improving the social environment of farmers and tobacco industry workers. Studies on the level of DIY is expected to be a model implementation at the national level, taking into account the specific characteristics of each region are different.

Studies conducted by review of the literature on regulations and technical studies ever conducted, supported by discussions with relevant stakeholders, including the Department of Public Health, Department of Commerce, Department of Public Works, as well as observers from the campus and non-governmental organizations (NGOs).

Budgeting for road infrastructure from the acceptance of DBH CHT is possible to support the promotion of the economic environment and the tobacco industry to tobacco farmers, which is applied on road infrastructure at the level of residential / non-status road.

Keywords: DBH CHT, infrastructure, budget, regulation

Pendahuluan
CUKAI HASIL TEMBAKAU MERUPAKAN SALAH SATU SUMBER PENDAPATAN PEMERINTAH YANG CUKUP BESAR. BERDASARKAN DATA DARI DIREKTORAT JENDERAL BEA DAN CUKAI (DJBC) KEMENTERIAN KEUANGAN, PENDAPATAN DARI CUKAI HASIL TEMBAKAU DALAM KURUN WAKTU LIMA TAHUN TERAKHIR CENDERUNG SEMAKIN MENINGKAT DAN SELALU MELEBIHI TARGET, SEBAGAIMANA DISAJIKAN TABEL BERIKUT: Tabel 1 Penerimaan Cukai Hasil Tembakau

|Tahun |Target (Rp) |Realisasi (Rp) |Pencapaian |% terhadap PDB | |2005 |32.24 trilun |33,3 triliun |103,14% |1,2 | |2006 |36.5 triliun |37,8 triliun |103,56% |1,1 | |2007 |42,0 triliun |44,42 triliun |105,76% |1,1 | |2008 |45,72 triliun |45,82 triliun |100,22% |1,2 | |2009 |54,55 triliun |51,97 triliun |95,27% |1,2 | |2010 |59,3 triliun |N.A |N.A |1.3 | |2011 |60,7 triliun |N.A |N.A |1.3 |

Sumber: Direktorat Jenderal Bea dan Cukai, Juni 2009

Dari Tabel 1 dapat dilihat bahwa hanya pada tahun 2009 realisasi penerimaan sebesar Rp51,97 triliun di bawah target penerimaan yaitu Rp54,55 triliun atau 1,2% terhadap PDB....
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