E-participation in the management of tobacco excise production sharing funds: an initiation to strengthen the principles of decentralization in Indonesia

Aditya, Wirawan and Retno, Saraswati and Nabitatus, Sa’dah and Reny, Yemimalina Sinaga (2022) E-participation in the management of tobacco excise production sharing funds: an initiation to strengthen the principles of decentralization in Indonesia. Scientia Business Law Review, 1 (1): 4. pp. 21-36. ISSN 2829-582X

[thumbnail of Jurnal_Wirawan_Universitas Sriwijaya_2022.pdf]
Preview
Text
Jurnal_Wirawan_Universitas Sriwijaya_2022.pdf - Published Version
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (278kB) | Preview

Abstract

The implementation of the Tobacco Excise Production Sharing Fund (Dana Bagi Hasil Cukai Hasil Tembakau/DBHCHT) still leaves a disharmony between justice and public benefit, considering that even though the revenue from tobacco excise revenue has increased, the allocation has not been able to cover losses in several impovitalas of the state, such as the field of community welfare, law enforcement, and health on the justification for the less control of cigarettes in society on behalf of excise levies on tobacco products. Two main conclusions were drawn based on a normative juridical study with a focusing principle of decentralization. First, there are still several obstacles and challenges in the management of DBHCHT in Indonesia due to the inadequate participation of the stakeholders involved in the implementation of DBHCHT. Second, e-participation, which includes e-information, e-consultation, and e-cooperation, is needed so that the performance of DBHCHT management in Indonesia can run ideally based on the principle of decentralization. Even though the private industry holds the cigarette trade, it is compulsory to transfer the actual CHT as the mandate of decentralization principle in the 1945 Constitution due to the DBHCHT that local governments must accept in carrying out their functions and duties to develop their regions. It is recommended that the central government build an online DBHCHT system, including a website, to accommodate the running of e-participation so that decentralization in the implementation of DBHCHT produces the expected outputs and outcomes.

Item Type: Article
Uncontrolled Keywords: Decentralization, Participation, Stakeholders, Tobacco excise production sharing fund
Subjects: Economics and Business
Depositing User: Djaenudin djae Mohamad
Date Deposited: 29 May 2023 08:48
Last Modified: 29 May 2023 08:48
URI: https://karya.brin.go.id/id/eprint/17387

Actions (login required)

View Item
View Item