Management of Fund Allocation for Tobacco Excise Products on the Welfare of Tobacco Farmers in Pamekasan District

Tobacco is one of the most important and economical kind of plant for Indonesia because it gives a quite big revenue for Indonesia. On the other hands tobacco has created job vacancies for so many people on production, processing, trading, and cigarettes industry also on its distribution. The roles of tobacco on Indonesia's economic growth can be seen from Revenue Sharing Fund of Tobacco Products Excise (DBHCHT). This revenue will used by Indonesia Government to gain tobacco farmers at the producer region. The regulation that arranges the use and arrangement of DBHCHT is written on PERMENKEU RI No. 206/PMK.07/2020 Pamekasan is one of some regions in East Java that produce big amount of tobacco. According to PERMENKEU RI No. 206/PMK.07/2020 that arranges programs to gain farmers welfare, there are also contain of some regulation the region responsibilities as implementation of the DBHCHT. As what have Pamekasan Government done annually, Pamekasan Government will alsso arrange regional regulation as the derivative of PERMENKEU RI No. 206/PMK.07/2020 on 2021. It also will affect by pandemic COVID-19 conditions that caused decrease of Pamekasan Tobacco Farmer's Welfare. The purpose of this research is to understand and analyze DBHCHT that has implemented at Pamekasan, to analyze the resistor factors of tobacco farmer's welfare, and to analyze what is the best way on the scope regulation arrangement that fits to increase Pamekasan Tobacco welfare. The method that being used on this research is sociolegal research and empirical juridic. The empirical juridic method usually used to see and analyze the real impact of a regulation implementation on a region and to its people