Reconstruction of Cigarettes Taxes Setting of Republic of Indonesia Law Number 28 of 2009 on Regional Tax and Regional Levies

Abstract

The purpose of this dissertation research is to understand and analyze the occurrence of inconsistencies and disharmonies oflegal arrangements on cigarette tax in Act No. 28 Year 2009 on Regional Taxes and Regional Levies, to find and formulate alternative cigarette taxes arrangements which are ideal in accordance with the principles of justice, the principle of expediency, and the principle of legal certainty. Conclusion of this research is inconsistency and disharmonies of legal arrangements and law of cigarette taxes on Law Number 28 Year 2009 on Regional Taxes and Regional Levies occurs because the legislators equate between the local tax and surcharge; the nature of cigarette taxes which is objective has not been consistently functioned towardscigarettes taxation, budgetair or regulerendfunctions, and less precise use of the cigarette taxes. Reconstruction of legal arrangements and lawon cigarette taxes is assessed on the principle of justice: the distribution division of cigarette tax revenue based on the number of real results of cigarette tax on each of the province and district or city. Reconstruction of legal arrangement and laws on cigarette taxes is assessed on the principle of expediency: the necessary separation of the source of funding for public health services for affected disease due to the effects of secondhand smoke and reconstruction of cigarette tax settings is assessed on the principle of legal certainty, changes to the provisions of Article 1 point 19 and Article 27 of Law No. 28 year 2009 on Regional Taxes and Regional Levies. Recommendation of this study is that The government needs to affirm the direction regulerend function in cigarette tax collection by increasing the number of cigarette tax rates. The House of Representatives and the Government needs to amend the provisions of Article 1 point 19 and Article 27 of the Law No. 28 Year 2009 on Regional Taxes and Levies. The provincial government, district, or municipality should establish Pulmonary Medicine Center that specializes in serving the citizens who are affected by disease due to the impact of cigarette smoke, so cigarette tax revenue allocation looks real.

Keywords: Reconstruction, Cigarette Taxes