?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PEMANFAATAN+ALOKASI+DANA+BAGI+HASIL+PAJAK+ROKOK+BAGI+PELAYANAN+KESEHATAN+DI+KABUPATEN%0D%0AWAY+KANAN%0D%0A&rft.creator=RATU+MARINA+PRATIWI+%2C+1412011354&rft.subject=+&rft.description=untuk+mendukung+PAD+maka+dibentuknya+UU+No.+28+Tahun+2009+tentang+Pajak+Daerah+dan+Retribusi+Daerah%2C+dalam+undang-undang+tersebut+lahir+kebijakan+khusus+mengenai+pajak+rokok%2C+disebutkan+bahwa+pajak+rokok+digunakan+paling+sedikit+50%25+untuk+pelayanan+kesehatan+dan+penegakan+hukum+dibidang+rokok.+Permasalahan+dalam+penelitian+ini+dirumuskan%3A+(1)+Bagaimanakah+pemanfaatan+alokasi+dana+bagi+hasil+pajak+rokok+untuk+pelayanan+kesehatan+masyarakat+di+Kabupaten+Way+Kanan%3F+(2)+Apa+sajakah+faktor-faktor+penghambat+Pemerintah+Kabupaten+Way+Kanan+dalam+mewujudkan+pemanfaatan+alokasi+dana+bagi+hasil+pajak+rokok+untuk+pelayanan+kesehatan+masyarakat%3F%0D%0APendekatan+masalah+yang+digunakan+adalah+pendekatan+hukum+normatif+dan+empiris.+Jenis+data+terdiri+dari+data+sekunder+dan+data+primer%2C+dilakukan+dengan+studi+lapangan+dan+studi+kepustakaan.%0D%0ABerdasarkan+hasil+penelitian%2C+Dana+Bagi+Hasil+(DBH)+pajak+rokok+yang+diterima+Kabupaten+Way+Kanan+pada+tahun+2017+adalah+14.058.799.362+dan+dimanfaatkan+85%25+untuk+pelayanan+kesehatan+umum+serta+penegakan+hukum+di+bidang+rokok+sebesar+11.949.979.457%2C+sedangkan+15%25+dari+DBH+pajak+rokok+tersebut+digunakan+untuk+kepentingan+umum+lainnya+di+Kabupaten+Way+Kanan%2C+Namun+DBH+pajak+rokok+sering+mengalami+keterlambatan+pencairan%2C+karena+keterlambatan+pemerintah+pusat+dalam+menetapkan+besaran+alokasi+yang+akan+disalurkan+ke+pemerintah+daerah%2C+belum+adanya+Perda+Kabupaten+Way+Kanan+yang+mengatur+tentang+pemanfaatan+DBH+pajak+rokok%2C+belum+disediakannya+sarana+yang+memadai+bagi+para+perokok+di+segala+kawasan%2C+kurangnya+pengawasan+terhadap+penjual+rokok%2C+dan+anak+di+bawah+umur+dalam+pembelian+rokok+serta+warga+sekitar+yang+masih+merokok+pada+Kawasan+Tanpa+Rokok.%0D%0AKata+kunci+%3A+Bagi+Hasil+Pajak%2C+Pajak+Rokok%2C+Pemanfaatan+Pajak+Rokok%0D%0A%0D%0AABSTRACT%0D%0A%0D%0APendapatan+Asli+Daerah+(PAD)+is+one+of+the+sources+local+revenue%2C+to+support+the+PAD+then+formed+the+Local+Tax+Law+and+Local+Retribution+Number+28%2F2009%2C+in+the+legislation+have+specific+policies+regarding+taxation+of+cigarettes%2C+mentioned+that+tax+cigarettes+used+at+least+50%25+for+the+public+health+service+and+law+enforcement+in+the+field+of+smoking.+Problems+in+the+research+was+formulated%3A+(1)+how+the+utilization+of+allocation+revenue+sharing+fund+of+cigarette+tax+for+the+ministry+of+public+health+in+Way+Kanan+Regency%3F+(2)+what+are+the+factors+restricting+Way+Kanan+Government+Districts++in+the+utilization+of+allocation+revenue+sharing+fund+of+cigarette+tax+for+the+ministry+of+public+health+in+Way+Kanan+Regency%3F%0D%0AThe+approach+used+is+the+issue+of+legal+normative+and+empirical+approaches.+Data+type+consists+of+primary+data+and+secondary+data%2C+done+with+the+study+of+the+field+and+the+study+of+librarianship.%0D%0ABased+on+research+results%2C+PADcigarettes+tax+receivedin+Way+Kanan+Regency++in+2017+are+14.058.799.362+and+utilized+85%25+(11.949.979.457)+for+public+health+services+and+law+enforcement+in+the+field+of+smoking+%2C+whereas+15%25+of+the+cigarette+tax++used+for+other+public+interests+in+Way+Kanan+Regency%2C+but+often+the+cigarette+tax+experience+delays+in+disbursements%2C+because+of+the+delay+in+determining+the+magnitude+of+the+Central+Government+appropriations+that+will+be+distributed+to+local+governments%2C+Yet+the+existence+of+District+Regional+Regulation+set+about++the+utilization+of+allocation+revenue+sharing+fund+of+cigarette+tax%2C+has+not+provided+the+means+for+smokers%2Cand+a+lack+of+supervision+of+minors+in+cigarette+purchases+and+residents+who+are+still+smoking+in+Non+Smoking+Areas.%0D%0AKeywords%3A+Revenue+Sharing+Fund+%2C+Cigarettes+Tax%2C+The+Utilization+of+Cigarettes+Tax+%0D%0A&rft.publisher=FAKULTAS+HUKUM&rft.date=2018-02-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30352%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30352%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30352%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++RATU+MARINA+PRATIWI+%2C+1412011354++(2018)+PEMANFAATAN+ALOKASI+DANA+BAGI+HASIL+PAJAK+ROKOK+BAGI+PELAYANAN+KESEHATAN+DI+KABUPATEN+WAY+KANAN.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F30352%2F