Institutional Repository UIN Sunan Kalijaga YogyakartaKEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNGNIM.: 24203011042Dwi RachmawatiauthorThis research is motivated by the contradiction between the significant contribution of Temanggung Regency as a national tobacco production center to the Tobacco Product Excise (CHT) revenue and the vulnerable economic condition of farmers due to price fluctuations and rising production costs. The Tobacco Product Excise Revenue Sharing Fund (DBHCHT) serves as a fiscal compensation instrument; however, its effectiviness and distributive justice remain a concern at the grassroots level. This study aims to analyze the distribution mechanism of DBHCHT at the Social Affairs Office and the Food Security, Agriculture, and Fisheries Office of Temanggung Regency, and to evaluate its utilization based onn the principles of muamalah (Islamic Transaction) jurisprudence and John Rawls theory of Distributive Justice. This is a qualitative field research utilizing a descriptive analytical approach. Data sources consist of primary and secondary data. Primary data were obtained throught in-depth interviews with tobacco farmers and relevant policymakers, such as the Social Affairs Office and the Food Security, Agriculture, and Fisheries Office. Secondary data were collected through document studies, legislation regarding DBHCHT, and academic literature on distributive justice and muamalah jurisprudence. Data collections techniques include passive participant observation, semi-structured interviewes, and documentation (image, recordings, and notes). The data analysis technique employed was qualitative descriptive analysis. The result of the study indicate: First, the distribution mechanism at the Social Affairs Office is carried out throught village level data collection, followed by the synchronization of DTSEN and SIKS-NG data by Social Affairs Office, as well as verification and validation before being finalized throught a Regent’s Decree. Meanwhile,at THE Food Security Office, the mechanism is conducted throught the submission of farmer group proposals verified by a technical team and supported by aplication letters submitted throught Agricultural Extension Officers. However, accesibility constraints werefound in the form af quota limitations that do not align with real needs, structural barries in aspirational distribution, and information inequality that only reaches the level of group administrators. Second, based on the prespective of muamalah jurisprudence, the principle of justice, equality, transparency, and public interest (maslahah) have not been fully realized due tothe imbalance between the excise tax burden and returns received, and the fact that it has not reached tobacco farmers comprehensively. From John Rawls Prespective, the difference principle and the equal opportunity principle have not been optimally fulfilled because rigid administrative procedures act as a barrier for farmers outside legally incorporated groups to obtain the same rights, resulting in a distribution of benefits that has not yet reached the most vulnerable economic subjects.336.2 Pajak2026-04-09UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARI’AH DAN HUKUMThesis

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