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primary topic: KEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNG

KEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNG
type: Thesis
type: Article
abstract: This 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…
date: 2026-04-09
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: KEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNG (Text)
has version: KEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNG (Text)
has published: KEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNG (Text)
subject: 336.2 Pajak

KEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNG (Text)
type: Document
has file: 24203011042_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 24203011042_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

KEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNG (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS SYARI’AH DAN HUKUM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 24203011042 Dwi Rachmawati
type: Person
given name: NIM.: 24203011042
family name: Dwi Rachmawati

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primary topic: KEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNG

336.2 Pajak
type: Concept