?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENERIMAAN+PEMERINTAH+PROVINSI+LAMPUNG+DARI+%0D%0ADANA+BAGI+HASIL+CUKAI+HASIL+TEMBAKAU%0D%0A&rft.creator=TEKY+SANJAYA%2C+1212011337&rft.subject=KZ+Law+of+Nations&rft.description=Dana+Bagi+Hasil+Cukai+Hasil+Tembakau+(DBHCH)+merupakan+salah+satu+sumber+dana+bagi+hasil+antara+pemerintah+pusat+dan+pemerintah+daerah+yang+diberlakukan+melalui+Undang-Undang+Nomor+39+Tahun+2007+tentang+Cukai.+Melalui+pengaturan+kebijakan+DBH-CHT+tersebut%2C+seharusnya+DBH-CHT+yang+diberikan+kepada+daerah+penerima+digunakan+sesuai+peruntukannya.+%0D%0A%0D%0APermasalahan+penelitian+ini+adalah%3A+(1)+Bagaimanakah+Penerimaan+Pemerintah+Provinsi+Lampung+dari+Dana+Bagi+Hasil+Cukai+Hasil+Tembakau%3F+(2)Faktor-faktor+apa+sajakah+yang+menjadi+penghambat+Penerimaan+Pemerintah+Provinsi+Lampung+daro+Dana+Bagi+Hasil+Cukai+Hasil+Tembakau%3F%0D%0A%0D%0APendekatan+masalah+yang+digunakan+adalah+pendekatan+hukum+normatif+dan+empiris.+Jenis+data+terdiri+dari+data+sekunder+dan+data+primer+yang+dikumpulkan+dengan+wawancara+dan+dokumentasi+Analisis+data+menggunakan+analisis+kualitatif.%0D%0A%0D%0AHasil+penelitian+ini+menunjukkan%3A+(1)+Penerimaan+Pemerintah+Provinsi+Lampung+terhadap+Dana+Bagi+Hasil+Cukai+Hasil+Tembakau+pada+Tahun+2016+adalah+sebesar+Rp+12.906.963.000%2C00+(dua+belas+miliar+sembilan+ratus+enam+juta+sembilan+ratus+enam+puluh+tiga+ribu+rupiah)+yang+dialokasikan+kepada+Pemerintah+Provinsi+dan+15+kabupaten%2Fkota+di+seluruh+provinsi+Lampung.+Adapun+tahapan+penerimaan+terbagi+menjadi+empat+tahap+yaitu++tahap+I+bulan+Maret+sebesar+20%25%2C+tahap+II+bulan+Maret+sebesar+30%25%2C+tahap+III+bulan+September+sebesar+30%25%2C+dan+tahap+IV+bulan+Desember+sebesar+20%25+setelah+Gubernur+menyampaikan+Laporan+Konsolidasi+Penggunaan+DBH-CHT+Semester+I+tahun+berjalan+kepada+Menteri+Keuangan.++(2)+Faktor-faktor+yang+menjadi+penghambat+Penerimaan+Pemerintah+Provinsi+Lampung+dari+Dana+Bagi+Hasil+Cukai+Hasil+Tembakau+adalah+kurang+tepatnya+alokasi+sasaran++DBH-CHT+karena+Pemerintah+Daerah+Kabupaten%2FKota+seringkali+menafsirkan+DBH-CHT+sebagai+bagian+dari+tanggung+jawan+sosial+atau+corporate+social+responsibility+(CSR)+pabrik+rokok.++Selain+itu+kurangnya+kemampuan+serapan+dana+oleh+dinas-dinas+pelaksana+DBH-CHT%2C+karena+kekurang+tepatan+dalam+kategori+kegiatan.+%0D%0A%0D%0ASaran+dalam+penelitian+ini+adalah%3A+(1)+Diperlukan+peningkatan+pengawasan+pelaksanaan+DBH-CHT+dengan+tidak+hanya+melihat+laporan+(2)+Diperlukan+sosialisasi+lebih+intensif+tentang+aturan+alokasi+per+kegiatan+seperti+tertulis+dalam+UU+Cukai+oleh+Kementerian+Keuangan+dengan+pemerintah+daerah+khususnya+satuan+kerja+yang+menangani+DBH-CHT.%0D%0A%0D%0AKata+Kunci%3A+Penerimaan%2C+Dana+Bagi+Hasil%2C+Cukai+Tembakau%0D%0AREVENUE+OF+LAMPUNG+PROVINCE++GOVERNMENT+FROM%0D%0AFROM+PROFIT+SHARING+OF+TOBACCO+EXCISE%0D%0A%0D%0ATobacco+Revenue+Sharing+Fund+(DBH-CHT)+is+one+of+the+sources+of+profit+sharing+between+the+central+government+and+local+government+which+is+enforced+through+Law+No.+39+of+2007+on+Excise.+Through+such+DBH-CHT+policy+arrangements%2C+DBH-CHT+should+be+granted+to+the+receiving+area+used+according+to+their+allocation.+%0D%0A%0D%0AThe+problems+of+this+research+are%3A+(1)+How+is+Lampung+Province+Government+Receipts+from+Tobacco+Revenue+Sharing+Fund%3F+(2)+What+are+the+factors+that+hamper+the+revenue+of+Lampung+Province+Government+Revenue+from+the+Tobacco+Excise+Sharing+Fund%3F+The+problem+approach+used+is+the+normative+and+empirical+legal+approach.+%0D%0A%0D%0AThe+type+of+data+consists+of+secondary+data+and+primary+data+collected+by+interviews+and+documentation+Data+analysis+using+qualitative+analysis.+%0D%0A%0D%0AThe+results+of+this+study+indicate%3A+(1)+The+revenue+of+the+Government+of+Lampung+Province+on+Shared+Revenue+for+Tobacco+Products+in+2016+amounts+to+Rp+12%2C906%2C963%2C000.00+(twelve+billion+nine+hundred+six+million+nine+hundred+and+sixty+three+thousand+rupiahs)+allocated+to+the+Government+Provinces+and+15+regencies+%2F+cities+throughout+Lampung+province.+The+stage+of+acceptance+is+divided+into+four+phases%2C+namely+Phase+I+of+March+of+20%25%2C+Phase+II+of+March+at+30%25%2C+Phase+III+of+September+at+30%25%2C+and+Phase+IV+of+December+of+20%25+after+the+Governor+submits+Consolidated+Report+on+DBH-CHT+Utilization+Semester+I+year+goes+to+the+Minister+of+Finance.+(2)+Factors+that+hamper+the+revenue+of+Lampung+Provincial+Government+Revenues+from+the+Tobacco+Revenue+Sharing+Funds+are+less+precise+allocations+of+DBH-CHT+targets+because+District+%2F+City+Local+Governments+often+interpret+DBH-CHT+as+part+of+social+responsibility+(corporate+social+responsibility+CSR)+cigarette+factory.+In+addition%2C+the+lack+of+funding+capability+by+the+DBH-CHT+implementing+agencies%2C+due+to+lack+of+accuracy+in+the+category+of+activities.%0D%0A%0D%0AKeywords%3A+Revenue%2C+Profit+Sharing+Fund%2C+Tobacco+Excise%0D%0A&rft.publisher=FAKULTAS+HUKUM&rft.date=2017-08-23&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identif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