文章基本信息

标题：KEWENANGAN PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PELAKSANAAN KEGIATAN ALOKASI DANA CUKAI HASIL TEMBAKAU
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作者：Insana Meliya Dwi Cipta Aprila Sari
期刊名称：Yuridika
印刷版ISSN：0215-840X
电子版ISSN：2528-3103
出版年度：2013
卷号：28
期号：2
页码：217-242
DOI：10.20473/ydk.v28i2.1882
出版社：Airlangga University Press
摘要：Implementation Of The Allocation Of Profit-Sharing Fund Of Tobacco-Product Duty (Dbh-Cht) Policy Is A Concurrent Governmental Affair. To Some Extent, It Is Mutually Carried Out By Central Government And Local Government, However, There Are Some Components That Exclusively Become The Authority Of Central Government Whereas The Other Ones Are Under The Authority Of Provincial/Regency/Town Government. Governmental Affairs Under The Authority Of Provincial And Regency/Town Governments Are Based On The Principles Of Externality, Accountability, And Efficiency. Such Affairs Consist Of Compulsory Affairs And Optional Ones.
关键词：dana bagi hasil cukai hasil tembakau (Dbh-Cht); urusan pemerintahan concurrent; kewenangan pemerintah pusat; kewenangan pemerintahan provinsi/kabupaten/kota.