Fair and Beneficial Tobacco Excise Sharing Funds Regulations for Tobacco Farmers in Indonesia
- DOI
- 10.2991/assehr.k.201209.346How to use a DOI?
- Keywords
- Excise, Tobacco Farmers, Sharing Funds, Justice, Public Benefit
- Abstract
The prosperity of cigarette factory entrepreneurs and the increasing of the tobacco excise revenue in Indonesia is in stark contrast to the vulnerability of poverty experienced by tobacco farmers. It is urgent and necessary to describe the prevailing of Tobacco Excise Production Sharing Fund (DBHCHT), as formulated in Articles 66A to 66D of the Excise Law, then reform the DBHCHT regulations that are fair and beneficial in addressing the poverty of tobacco farmers. Based on qualitative research by conducting doctrinal method and using the justice theory and expediency theory, two conclusions have been made. First, the current DBHCHT arrangement has not provided justice and direct benefits to tobacco farmers in Indonesia, even though more than 99% of the total tobacco harvest is produced by smallholder tobacco plantations. Second, the fairness principle and the principle of public benefit must be attached to the reform of DBHCHT arrangements in Indonesia so as to minimize the poverty experienced by tobacco farmers, and at the same time are expected to increase the production and quality of tobacco farming in Indonesia. It is suggested that the future excise law must provide direct, accountable and transparent active participation of tobacco farmers.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Aditya Wirawan AU - Benny Rikardo P. Sinaga PY - 2020 DA - 2020/12/14 TI - Fair and Beneficial Tobacco Excise Sharing Funds Regulations for Tobacco Farmers in Indonesia BT - Proceedings of the 2nd International Conference of Law, Government and Social Justice (ICOLGAS 2020) PB - Atlantis Press SP - 632 EP - 639 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.201209.346 DO - 10.2991/assehr.k.201209.346 ID - Wirawan2020 ER -