relation: https://eprints.untirta.ac.id/44668/ title: KEWENANGAN DINAS KESEHATAN PROVINSI BANTEN TERHADAP PENGELOLAAN DARI BAGI HASIL PAJAK ROKOK SEBAGAI PENDAPATAN DAERAH DI PROVINSI BANTEN BERDASARKAN PERATURAN GUBERNUR BANTEN NOMOR 39 TAHUN 2015 TENTANG TATA CARA BAGI HASIL PAJAK PROVINSI KEPADA PEMERINTAH KABUPATEN/KOTA SE-PROVINSI BANTEN creator: Nabhan Syabana, Mochamad subject: KZ Law of Nations description: Cigarette tax is a levy on cigarette excise collected by the local government authorities alongside the collection of cigarette excise. The main purpose of implementing the cigarette tax is to reduce cigarette consumption, decrease illegal cigarettes, and protect the general public from the risks of smoking. This research focuses on how the Banten Provincial Health Office exercises its authority in managing the revenue-sharing from tobacco taxes as local income in Banten Province, based on Banten Governor Regulation Number 39 of 2015 concerning the Procedures for Revenue Sharing of Provincial Taxes to the District/City Governments throughout Banten Province? What are the challenges faced by the Banten Provincial Health Office in managing the revenue-sharing from tobacco taxes in Banten?. The theories used are the theory of authority and the theory of government action. The method employed is a juridical-empirical approach, so the author uses qualitative research that is descriptive in nature. The result obtained is that the Provincial Health Office of Banten no longer receives and manages funds from the tobacco tax revenue sharing because those funds have been allocated by the Provincial Government of Banten to support the social security program of Health Insurance Administration Agency (BPJS) Kesehatan. There are obstacles, namely the suboptimal implementation of the program due to the impact of allocating cigarette tax funds for the Health Insurance Administration Agency (BPJS), a lack of consistency from the community, many cigarette advertisements that do not comply with regional regulations, and weak legal action against violators of smoke-free areas. In conclusion, the Health Office of Banten Province has carried out its authority as a delegation granted by the Banten Provincial Government through Banten Governor Regulation Number 39 of 2015 concerning the Procedures for the Distribution of Provincial Tax Revenues to the District/City Governments throughout Banten Province, and continues to implement programs regarding the socialization of the dangers of smoking and smoke-free areas, even without support from tobacco tax funds. date: 2024 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/44668/1/MOCHAMAD%20NABHAN%20SYABANA_1111190148_FULL%20TEXT.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44668/2/MOCHAMAD%20NABHAN%20SYABANA_1111190148_01.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44668/3/MOCHAMAD%20NABHAN%20SYABANA_1111190148_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44668/4/MOCHAMAD%20NABHAN%20SYABANA_1111190148_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44668/5/MOCHAMAD%20NABHAN%20SYABANA_1111190148_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44668/6/MOCHAMAD%20NABHAN%20SYABANA_1111190148_05.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44668/7/MOCHAMAD%20NABHAN%20SYABANA_1111190148_REFF.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44668/8/MOCHAMAD%20NABHAN%20SYABANA_1111190148_LAMP.pdf identifier: Nabhan Syabana, Mochamad (2024) KEWENANGAN DINAS KESEHATAN PROVINSI BANTEN TERHADAP PENGELOLAAN DARI BAGI HASIL PAJAK ROKOK SEBAGAI PENDAPATAN DAERAH DI PROVINSI BANTEN BERDASARKAN PERATURAN GUBERNUR BANTEN NOMOR 39 TAHUN 2015 TENTANG TATA CARA BAGI HASIL PAJAK PROVINSI KEPADA PEMERINTAH KABUPATEN/KOTA SE-PROVINSI BANTEN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.