The Maqāṣid al-Sharī’ah Perspective on the Distribution of the Tobacco Excise Revenue-Sharing Fund (DBH-CHT) in Kediri City, Indonesia
DOI:
https://doi.org/10.54471/iqtishoduna.v15i2.3662Keywords:
DBH-CHT, maqāṣid al-sharīʿah, tobacco excise, earmarked revenueAbstract
Background and research gap – Previous studies of the Tobacco Excise Revenue-Sharing Fund (DBH-CHT) have examined its regulation, allocation, absorption, health spending and welfare effects, mostly from descriptive policy or legal perspectives. None of the studies reviewed evaluates how local DBH-CHT spending aligns with the objectives of Islamic law, and research on Kediri City, a major recipient, has covered only planning capacity and health spending.
Purpose – This article analyses the regulation, distribution mechanisms and development of DBH-CHT in Kediri City in 2021–2025 and evaluates them using an explicit Maqāṣid al-Sharīʿah framework. The applicable framework comprises Law No. 39 of 2007, as amended by Law No. 1 of 2022, and Minister of Finance Regulations (PMK) that set a 50:25:25 allocation for welfare, health and law enforcement in 2021 (PMK No. 206/PMK.07/2020) and a 50:40:10 allocation from 2022 (PMK No. 215/PMK.07/2021, retained by PMK No. 72 of 2024 and No. 22 of 2026).
Design/methodology/approach – This document-led qualitative single-case study combines regulations and official programme documents, semi-structured interviews with purposively selected officials and beneficiaries (used for corroboration), and peer-reviewed literature. The data were coded thematically and assessed with a rubric that operationalises ḥifẓ al-dīn, ḥifẓ al-nafs, ḥifẓ al-ʿaql, ḥifẓ al-nasl and ḥifẓ al-māl.
Key Findings – DBH-CHT is implemented through Kediri Mayor Regulation No. 82 of 2021 on direct cash assistance (BLT) and Mayor Regulations No. 45 of 2022 and No. 5 of 2023 on business capital assistance. In 2024, 5,617 micro, small and medium enterprises each received IDR 2.5 million; in 2025, 4,674 beneficiaries each received IDR 1 million in BLT (approximately IDR 4.67 billion in total). Alignment is direct for ḥifẓ al-nafs and ḥifẓ al-māl, indirect for ḥifẓ al-ʿaql and ḥifẓ al-nasl, and absent for ḥifẓ al-dīn, which lies outside the regulatory mandate; overall alignment is therefore partial.
Research limitations/implications – The findings rest on a single locality, a small corroborative interview sample, partial reliance on official news releases and media reports, and an interpretive mapping of programmes onto Maqāṣid dimensions; they are therefore analytical rather than statistically generalisable. Preventive health, education and family-oriented programmes would strengthen the welfare orientation of DBH-CHT.
Originality/value – The study combines an analysis of DBH-CHT implementation, field and documentary evidence from Kediri City, and a transparent, replicable Maqāṣid al-Sharīʿah rubric for evaluating earmarked fiscal transfers.
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