Tulungagung (Jatimsmart.id) – Dana Bagi Hasil Cukai Hasil Tembakau (DBHCHT) adalah penerimaan negara dari hasil cukai tembakau. Sebagian dana ini dibagikan kepada pemerintah provinsi dan kabupaten/kota sesuai dengan komposisi yang ditetapkan peraturan perundang-undangan. Penggunaan dana ini juga telah diatur oleh undang-undang.
Penggunaan DBH CHT diatur melalui Peraturan Menteri Keuangan Nomor 222/PMK.07/2017 tentang Penggunaan, Pemantauan, dan Evaluasi DBH CHT. Penggunaan tersebut untuk lima program sesuai UU Nomor 39 Tahun 2007.
Dalam PMK 222/PMK.07/2017 secara detail diatur penggunaan DBH CHT minimal 50 persen untuk bidang kesehatan yang mendukung program Jaminan Kesehatan Nasional (JKN). Dukungan pada JKN melalui DBHCHT itu diarahkan untuk meningkatkan kualitas dan kuantitas Fasilitas Kesehatan Tingkat Pertama (FKTP) di daerah sebagai unit layanan kesehatan terdepan dalam Program JKN.
Di samping itu, diamanatkan pula untuk melakukan monitoring dan evaluasi penggunaan DBHCHT dengan mekanisme sebagai berikut :
- Pemerintah daerah menyampaikan laporan realisasi penggunaan DBHCHT per semester kepada Direktorat Jenderal Perimbangan Keuangan (DJPK) Kementerian Keuangan yang selanjutnya dilakukan monitoring dan evaluasi untuk memastikan terpenuhinya batas minimal alokasi DBH CHT untuk mendukung JKN dan penggunaan DBHCHT sesuai ketentuan.
- Bilamana tidak terpenuhinya ketentuan tersebut dapat dikenai sanksi berupa penundaan, penghentian, atau pemotongan penyaluran.
Provinsi Jawa Timur menjadi daerah dengan perolehan DBHCHT tertinggi di Indonesia. Banyak faktor yang berpengaruh terhadap perolehan ini, di antaranya rata-rata produksi tembakau kering dalam tiga tahun terakhir serta proporsi invers Indeks Pembangunan Manusia (IPM). Kabupaten Pasuruan menjadi penerima DBHCHT tertinggi di Jawa Timur. Selama empat tahun terakhir, Kabupaten Pasuruan menerima DBHCHT rata-rata Rp170-200 miliar setiap tahun selama 2018-2021.
Sumber data :
- http://www.djpk.kemenkeu.go.id/?ufaq=bagaimana-kebijakan-penggunaan-dana-bagi-hasil-cukai-hasil-tembakau-dbh-cht
- https://klc.kemenkeu.go.id/kegunaan-dana-bagi-hasil-cukai-hasil-tembakau-dbhcht/
- https://peraturan.bpk.go.id/Home/Details/136803/pmk-no-13pmk072020
Proses Pencarian Data
Data DBHCHT mudah ditemukan di internet. Sejumlah website resmi milik pemerintah menyediakan data dana tersebut. Kita cukup memasukkan kata kunci DBHCHT diikuti dengan tahun yang diinginkan, maka langsung akan muncul penyedia data ini.
Setelah hasil pencarian muncul kita bisa langsung mendownload file yang tersedia. Semua data DBHCHT berbentuk file PDF.
Setelah data DBHCHT dari tahun 2018-2021 terkumpul kita bisa langsung memasukkan data tersebut ke Google Spreadsheet. Untuk membukanya pastikan akun gmail sudah terhubung. Kita bisa mengklik logo titik berjumlah sembilan yang ada di pojok kanan atas.
Geser kursor pada menu Sheets kemudian di klik. Hasilnya seperti ini
Pilih tanda + untuk membuka lembar google sheets yang baru. Lembar berisi kolom dan baris akan muncul. Jangan lupa mengganti nama file pada bagian pojok kiri atas.
Mengambil Tabel dari File PDF Menggunakan Tabula Online
Setelah itu, proses pemindahan data DBHCHT dari PDF bisa dilakukan. Lakukan proses pengambilan data dari file PDF secara otomatis menggunakan aplikasi tertentu.
Cara mengambil data dari file PDF secara otomatis bisa menggunakan aplikasi Tabula. Aplikasi ini bisa diunduh dalam https://tabula.technology/ dan diinstal pada komputer anda.
Namun kali ini saya menggunakan aplikasi Tabula secara online yang bisa didapat di alamat http://tabula.ondata.it/.
Kemudian pilih menu Browse dan masukkan file PDF yang dikehendaki.
Setelah itu tekan tombol Import dan tunggu hasil dari upload file PDF.
Setelah muncul hasilnya, pilih Autodetect Tables. Menu ini otomatis akan mengeblok seluruh data dalam bentuk tabel yang terdapat dalam file yang diimport.
Setelah tabel diblok, pilih Preview & Export Extracted Data.
Setelah itu akan muncul hasil tampilan ekstrak data berbentuk tabel. Untuk menyimpannya, kita pilih opsi Export Format.
Dari opsi Export Format, kita bisa memilih jenis file hasil export atau unduhan (download) yang diinginkan. Kali ini saya memilih jenis file CSV. Setelah itu tekan Export dan file akan terunduh.
Setelah file CSV hasil extract terunduh, maka upload file ke dalam google drive dan buka file ke dalam spreadsheet.
Setelah itu kita bisa memilih data yang diperlukan, karena saya hanya membutuhkan data DBHCHT Jawa Timur, maka saya hanya memblok dan menyalin data tabel DBHCH Jawa Timur.
Setelah itu salin data yang diblok dan tempel ke sheet baru untuk dirapikan. Lakukan proses pengambilan data dari file PDF menggunakan Tabula seperti tadi untuk semua file PDF yang dibutuhkan.
Data yang tersaji ini dalam hitungan ribuan. Pastikan posisi angka rapi sehingga memudahkan proses penghitungan. Setelah data dimasukkan semua, maka tinggal menghitung persentase. Untuk memudahkan penjelasan, saya mencontohkan dengan cara membuka sheet baru. Mengapa sheet baru? Agar tidak tercampur dengan data yang sudah saya masukkan sebelumnya.
Persentase adalah hasil pembagian dari angka yang akan dicari persentasenya dengan angka total. Dalam mencari persentase perolehan DBHCHT tiap kabupaten/kota, maka saya membagi jumlah perolehan DBHCHT kabupaten/kota tertentu dengan perolehan total DBHCHT yang diterima Jawa Timur.
Rumus atau formula mencari persentase dalam spreadsheet adalah: =sel yang akan dibagi/sel pembagi.
Misalnya dalam tabel di atas, saya ingin mencari persentase perolehan DBHCHT Kabupaten Blitar pada tahun 2018. Maka rumus yang saya pakai adalah: =E5/E3 (sel E5 dibagi sel E3). Sel E5 berisi angka DBHCHT Kabupaten Blitar dan sel E3 berisi angka DBHCHT Total Penerimaan Jawa Timur.
Setelah itu klik enter maka akan muncul angka seperti ini:
Setelah diketahui hasil pembagiannya, maka bisa diberi tanda persen (%) dengan cara klik sel berisi angka hasil pembagian dan pilih icon bar lambang persen (%). Maka angka yang semula formatnya desimal akan berubah jadi persen.
Penggunaan Lambang $ dalam Formula
Agar efektif, rumus atau formula persentase tidak perlu diterapkan pada sel angka yang akan dicari persentasenya. Caranya dengan menambahkan lambang dolar ($) pada formula persentase yang awal kita lakukan. Misalkan pada formula =E5/E3, kita tinggal memasukkan dua lambang $ di antara kode sel pembagi (E3). Maka akan menjadi: =E5/$E$3. Setelah itu klik enter. Lambang $ berfungsi sebagai pengunci formula agar bisa diterapkan ke sel yang lain karena sudah tersalin format formulanya, bukan menyalin bentuk angkanya.
Setelah lambang $ ditambahkan pada formula, klik sel berisi formula tersebut dan arahkan kursor ke pojok kanan bawah sel hingga muncul tanda plus besar (+). Setelah itu, geret (drag) ke sel yang akan diterapkan dengan formula yang sama yakni formula persentase, setelah itu lepas. Maka secara otomatis, sel yang diblok akan menghasilkan angka hasil formula persentase.
Lakukan hal serupa pada semua data penerimaan DBHCHT di seluruh kota dan Kabupaten di Jawa Timur mulai tahun 2018-2021.
Setelah hasil persentase diketahui, maka kita bisa mengurut pembagian DBHCHT di Jawa Timur dan persentasenya dari yang terbanyak hingga terkecil di setiap tahun sejak 2018 hingga 2021. Untuk itu, data DBHCHT dan persentasenya selama 2018-2021 yang masih terkumpul di satu sheet, saya pisah setiap tahun di sheet berbeda atau satu tahun satu sheet.
Setelah tabel dipisah tiap tahun, maka kita tinggal mengurutkan jumlah penerima DBHCHT terbanyak sampai terkecil. Caranya, tekan tanda panah pada kolom C yang merupakan kolom nominal DBHCHT. Lalu pilih Urutkan sheet Z-A.
Maka secara otomatis akan mengurut dari jumlah terbanyak ke terkecil.
Lakukan pengurutan tersebut untuk semua tabel DBHCHT 2018 hingga 2021. Hasilnya adalah:
Tabel DBHCHT 2018:
Tabel DBHCHT 2019:
Tabel DBHCHT 2020:
Tabel DBHCHT 2021:
Kesimpulan
Perlu diketahui bahwa pemerintah provinsi juga menerima DBHCHT dari pemerintah pusat. Untuk Jawa Timur mendapat jatah 30 persen dari total DBHCHT yang diterima Pemprov Jawa Timur dan 38 kabupaten dan kota di Jawa Timur. Maka dari keempat tabel di atas, otomatis DBHCHT yang diterima Pemprov Jawa Timur paling besar dari 38 kabupaten dan kota.
Karena saya hanya melihat persentase DBHCHT untuk 38 kabupaten dan kota di Jawa Timur selama 2018 hingga 2021, maka DBHCHT untuk Pemprov Jawa Timur saya kesampingkan.
Jika dilihat dari persentase DBHCHT 2018-2021 untuk 38 kabupaten dan kota di Jawa Timur, maka diketahui ada dua kabupaten yang selama empat tahun terakhir selalu mendapat DBHCHT terbanyak yakni Kabupaten Pasuruan dan Kabupaten Malang yang menduduki peringkat pertama dan kedua terbanyak. Kabupaten Pasuruan rata-rata selama 2018-2021 menerima Rp170-200 miliar per tahun dan Kabupaten Malang menerima rata-rata Rp65-80 miliar per tahun.
Kemudian beberapa kabupaten dan kota yang termasuk dalam lima besar penerima terbanyak selama 2018-2021 setelah Kabupaten Pasuruan dan Kabupaten Malang antara lain Kota Kediri, Kabupaten Probolinggo, Kabupaten Jember, dan Kabupaten Pamekasan.
Beberapa kabupaten dan kota yang masuk dalam lima besar di atas memang dikenal sebagai penghasil tembakau atau banyak terdapat usaha pengolahan tembakau hingga industri pembuatan rokok.
Sedangkan kabupaten dan kota penerima terkecil DBHCHT selama 2018-2021 di Jawa Timur antara lain Kota Pasuruan, Kota Batu, dan Kabupaten Bangkalan. Tiga daerah ini memang bukan penghasil tembakau dan tidak terdapat industri pengolahan tembakau atau rokok.
Dari persentase DBHCHT ini kita bisa mengetahui indikator apa saja yang dipakai pemerintah dalam menentukan besaran DBHCHT bagi sebuah kabupaten dan kota. Salah satunya dengan melihat potensi pertanian tembakau dan industri pengolahan tembakau atau rokok di sebuah daerah.
Semakin besar potensinya, maka semakin banyak daerah tersebut mendapat DBHCHT sebagai kompensasi hasil cukai yang ditarik pemerintah dari penjualan rokok karena rokok dianggap merugikan kesehatan.
Lembar kerja berisi pengolahan data dalam mencari persentase DBHCHT di Jawa Timur selama 2018-2021 menggunakan spreadsheet ini bisa Anda lihat di DBHCHT Jatim 2018-2021. (pam/ydk)
справки
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