Efektivitas Program Earmarking Tax Atas Pajak Rokok Untuk Kesadaran Dalam Upaya Kesehatan Masyarakat di Provinsi DKI Jakarta

Authors

  • RD Kusyeni Institut Ilmu Sosial dan Manajemen Stiami
  • Nur Sari Institut Ilmu Sosial dan Manajemen Stiami
  • Ratih Kumala Institut Ilmu Sosial dan Manajemen Stiami
  • Zainal Arifin Yurdani Institut Ilmu Sosial dan Manajemen Stiami

DOI:

https://doi.org/10.31334/reformasi.v8i1.1421

Keywords:

Effectiveness Earmarking Tax Cigarette Tax Revenue Sharing Fund Tobacco Products Excise

Abstract

Effectiveness is needed to determine how far the targets have been achieved. Earmarking tax is a government policy in making efficient use of the budget in which the source of revenue and the spending program will be determined specifically as intended. DKI Jakarta is one of the provinces that implements earmarking tax on cigarette taxes. To find out the factors that influence the effectiveness of the earmarking program on cigarette taxes for awareness in public health efforts, the analysis uses Richard M Steer's theory of effectiveness which consists of four characteristics, namely organizational characteristics, environmental characteristics, worker characteristics and policy characteristics and management practices. Based on these four characteristics, the factors that support and influence the effectiveness of the earmarking tax program on cigarette taxes for awareness in public health efforts in DKI Jakarta Province are organizational characteristics. This is because the characteristics of the organization in its implementation are considered effective. One of the factors and efforts that have an impact on the effectiveness of this earmarking tax program, namely the overlapping authority between the central government and local governments, restrictions on the use of tax revenue-sharing funds and delays in depositing by the Ministry of Finance into regional general treasury accounts.

References

Almaghfi, L. B., Hidayat, K., & Mayowan, Y. (2016). Studi Pemikiran Penerapan Tax Earmarking pada Bea Perolehan Hak Atas Tanah dan Bangunan (Bphtb) di Kota Malang. Jurnal Mahasiswa Perpajakan, 9(1).

. BBC. (2020). Virus corona: Jumlah kasus terus meningkat, kelengkapan alat kesehatan “menipis.†18 Maret. https://www.bbc.com/indonesia/indonesia-51924204

. beritajakarta. (2019). Dinkes DKI Jakarta Ajukan Penyesuaian Anggaran Kerja 2020. https://www.beritajakarta.id/read/73796/dinkes-dki-jakarta-ajukan-penyesuaian-anggaran-kerja-2020#.YCjasy1h200

. Bird, R. M., & Jun, J. (2005). Earmarking in theory and Korean practice. ITP Paper, 513.

. BPS. (2020). PERILAKU PEROKOK DKI JAKARTA 2019. http://statistik.jakarta.go.id/perilaku-perokok-dki-jakarta-2019/

. Clague, E., & Gordon, J. (1940). Earmarking tax funds for welfare purposes. Soc. Sec. Bull., 3, 10.

. detiknews. (2020). DPRD DKI-Pemprov Tandatangani MoU APBD-P 2020 Rp 63,23 Triliun. https://news.detik.com/berita/d-5238746/dprd-dki-pemprov-tandatangani-mou-apbd-p-2020-rp-6323-triliun?single=1

. DJPK. (2017). Dana Bagi Hasil (DBH): Tujuan, Prinsip, dan Jenis. 21 December 2017. http://www.djpk.kemenkeu.go.id/?p=5726

. Gayer, T., & Rosen, H. S. (2013). Public Finance. McGraw-Hill Education.

. Guindon, G. E., Perucic, A.-M., & Boisclair, D. (2003). Higher tobacco prices and taxes in South East Asia: an effective tool to tobacco use, save lives and generate revenue. World Bank.

. Halim, A., & Kusufi, M. S. (2007). Akuntansi sektor publik: Akuntansi keuangan daerah. Jakarta: Salemba Empat.

. Iskandar, F. V., Nangoi, G., & Runtu, T. (2019). PENERAPAN KEBIJAKAN EARMARKING TAX DARI DANA BAGI HASIL PAJAK ROKOK TERHADAP UPAYA KESEHATAN MASYARAKAT DI PROVINSI SULAWESI UTARA. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(2).

. Lubis, & Huseini. (2009). Teori Organisasi. Pusat Antar Universitas Ilmu-ilmu Sosial Universitas Indonesia.

. Mandagi, F. M. A., Tinangon, J., & Pangerapan, S. (2019). ANALISIS IMPLEMENTASI EARMARKING TAX ATAS PAJAK ROKOK DI KOTA TOMOHON. GOING CONCERN: JURNAL RISET AKUNTANSI, 14(2).

. Maulida, R. (2017). Pengertian Pajak Daerah. https://www.online-pajak.com/tentang-pajak-pribadi/pajak-daerah

. Merdeka.com. (2021). Pemprov DKI Tambah 3 Rumah Sakit Rujukan Covid-19, Total 101 RS. https://www.merdeka.com/jakarta/pemprov-dki-tambah-3-rumah-sakit-rujukan-covid-19-total-101-rs.html

. Miles, M. B., Huberman, A. M., & Saldaña, J. (2018). Qualitative data analysis: A methods sourcebook. Sage publications.

. Moleong, J. (2009). Lexy. Metodologi Penelitian Kualitatif, 107–108.

. Peraturan Presiden Republik Indonesia Nomor 64 Tahun 2020 Tentang Jaminan Kesehatan, (2020). https://peraturan.bpk.go.id/Home/Details/136650/perpres-no-64-tahun-2020

. Steers, R. M. (2005). Efektivitas Organisasi, Terjemahan Magdalena Jamin, Penerbit Erlangga. Jakarta.

. Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. PT Alfabeta.

. SYAWALUDIN, A. (2017). PELAKSANAAN BAGI HASIL DAN PENGGUNAAN PAJAK ROKOK DI PROVINSI LAMPUNG.

. Tobacco Atlas. (2020). The Tobacco Atlas Country Indonesia. https://tobaccoatlas.org/country/indonesia/

. Tobaccofreekids. (2020). Fakta Beban Tembakau. https://www.tobaccofreekids.org/assets/global/pdfs/ba/Indonesia_tob_burden_ba.pdf

. Undang-Undang Nomor 28 Tahun. (2009). Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah. Indonesia.

. Undang-Undang No. 40 2004 Tentang SJSN, (2004). http://www.jkn.kemkes.go.id/attachment/unduhan/UU No. 40 Tahun 2004 tentang SJSN.pdf

. WHO. (2020). Pernyataan: Hari Tanpa Tembakau Sedunia 2020.

. Yuliani, P. A. (2020). Pendapatan Pemerintah Turun, Dana Bagi Hasil DKI Ikut Merosot. Kamis 23 April 2020, 16:20 WIB. https://mediaindonesia.com/megapolitan/306909/pendapatan-pemerintah-turun-dana-bagi-hasil-dki-ikut-merosot

Downloads

Published

2021-03-31

Issue

Vol. 8 No. 1: Maret 2021

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Please find the rights and licenses in  JURNAL REFORMASI ADMINISTRASI
Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.

  1. License

The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.

2. Author(s)' Warranties

The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. User Rights

JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Majalah Ilmiah Bijak permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Majalah Ilmiah Bijak on distributing works in the journal and other media of publications.

4. Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. 

JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will not be held liable for anything that may arise due to the author(s) internal dispute. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will only communicate with the corresponding author.

5. Miscellaneous

JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.

 

Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.