ANALISIS IMPLEMENTASI EARMARKING TAX ATAS PAJAK ROKOK DI KOTA TOMOHON

Abstract

Since Indonesia adopted the era of regional autonomy which was formalized on January 1, 2010, earmarking tax or government policy in allocating tax funds began to be implemented in Indonesia.One type of tax allocated for tax funds is cigarette tax. Cigarette tax funds are generated from cigarette excise levied by the central government and collected to regions with the aim of financing public health services.The purpose of this study is to analyze the possibilities that occur when the application of earmarking tax in Tomohon City is carried out and whether it is in accordance with the provisions of Law No. 28/2009 and the Regulation of the Minister of Finance of the Republic of Indonesia Number 102 / PMK / 07/2015 in this case concerning how the amount of profit sharing funds received by the City of Tomohon and how much realization has been achieved. The research method used is descriptive.The research method used is descriptive. Based on the research results obtained show that the City of Tomohon has implemented a cigarette tax earmarking tax that is 50% for public health services in accordance with Law Number 28 of 2009 and Regulation of the Minister of Finance of the Republic of Indonesia Number 102 /PMK /07/2015.Although in accordance with the regulations, the Tomohon City Government must increase the allocation funds to fund the community's healthy living and law enforcement program, and need to maintain the stability of the realization in order to prevent a decrease in revenue from sharing the cigarette tax.