Funds Allocation for Implementation of Tobacco Products Excise (DBHCHT) in Central Java

The purpose of this study is to describe and analyze the activities DBHCHT in Central Java province. DBHCHT is a revenue-sharing tobacco excise hereinafter abbreviated DBHCHT is part of the transfer to the regions that are distributed to provincial or provincial-excise and tobacco. DBHCHT used to fund programs or activities: improving the quality of raw materials, industrial development, fostering a social environment, socialization laws on customs and excise or eradication of illegal goods. Programs or activities referred to in prioritized to support national health insurance program at least 50% (fifty percent) of the DBHCHT allocation received by each region. This study uses the theory of implementation by Merilee S. Grindle influenced by two major variables, namely the policy content (content of policy) and the implementation environment (context of implementation). This type of research is descriptive evaluative conducted in 2018. The results of research conducted by the researchers showed that the Content Of Policy, which is used to manage DBHCHT namely the Minister of Finance Republic of Indonesia Number 222 / PMK. 07/2017 About the Use, Monitoring, and Evaluation DBH was appropriate Tobacco Excise appropriate and in accordance with indicators that exist in theory proposed by Grindle (1980).