Peraturan Wali Kota Semarang 32/2026 (Peraturan Wali Kota Semarang Nomor 32 Tahun 2026 tentang Tata Cara Penyaluran Bantuan Langsung Tunai Dana Bagi Hasil Cukai Hasil Tembakau) is a mayoral regulation of the city of Semarang, in Central Java, that sets the procedure by which the city pays direct cash assistance (Bantuan Langsung Tunai) out of its share of the national tobacco excise revenue. It was signed and promulgated on 29 July 2026 as Berita Daerah Kota Semarang 2026 No. 32, and took effect on promulgation.^[1] It belongs to the body of rules on transfers to the regions described at public finance and non-tax revenue in Indonesia.

The regulation allows the city to spend its tobacco excise revenue share on a social programme in the form of cash assistance, and names four groups of recipients: workers in legal cigarette factories, workers who have lost their jobs, workers whose factory has been declared bankrupt, and other members of the community, among them the poor and vulnerable.^[2] It assigns the listing, verification, validation and payment of recipients to a municipal team working with a partner bank, requires the final list to be published, and places payment on a non-cash footing through the bank.^[3] It also requires a complaints channel and a report to the mayor, and places the programme under the supervision of the city inspectorate.^[4]

It replaced Perwali Semarang 26/2022, which had governed the same cash transfers for cigarette factory workers alone, together with its 2022 amendment.^[5] A crpg.id post of September 2026 reported the instrument under the RegVault identifier PMK 32/2026, a label that suggests a regulation of the Minister of Finance; the text is a regulation of the Mayor of Semarang.^[6][1:1]

¶ Background

The tobacco excise revenue share (Dana Bagi Hasil Cukai Hasil Tembakau, DBH CHT) is one of the tax-based revenue shares that the central government transfers to the regions. Under UU 1/2022 on fiscal relations between the central and regional governments, it is set at three per cent of domestic tobacco excise receipts and is divided between the province (0.8 per cent), the producing regencies and cities (1.2 per cent) and the other regencies and cities of the province (1 per cent), to be used in accordance with the applicable regulations.^[7][8]

The regulation defines the revenue share in the same terms, as a tax-based share derived from excise on domestically made tobacco products, and defines the unspent balance (Sisa DBH CHT) as the surplus of the amount transferred over lawful spending in one or more budget years.^[9] Its preamble states that the fund is allocated to improve public welfare, that changing needs for social protection in the city called for an adjustment in its use, and that the city government needed to give that use a legal footing.^[10] The Mengingat clause cites, among others, UU 23/2014 on regional government, as last amended by UU 1/2026 on the adjustment of criminal penalties.^[10:1]

¶ Recipients and duration

Pasal 2 permits the city to use the revenue share to fund a social-environment development programme (program pembinaan lingkungan sosial) supporting public welfare, in the form of cash assistance.^[2:1] Pasal 1 defines a cigarette factory worker (buruh pabrik rokok) as a person working in a legal cigarette industry as a roller, labeller, packer, quality controller or warehouse worker for raw materials or finished goods, or in another job directly tied to production, and excludes distributors, administrative staff, security guards and marketing or sales staff.^[9:1]

Pasal 3 names four groups of recipients: cigarette factory workers, workers who have been dismissed, workers whose factory has been declared bankrupt, and other members of the community. The last group covers members of a worker-recipient's household registered on the same family card, and poor or vulnerable residents listed in the population data held by the ministry responsible for social affairs. Payments to the three worker groups are made through the Program Buruh Sejahtera, and payments to other community members through the Program Kartu Semarang Sejahtera, which gives priority to persons with disabilities, the chronically ill and the elderly. Every recipient must be a resident holding a Semarang electronic identity card (KTP-el).^[2:2]

Assistance may be temporary or continuing. Under Pasal 5, a worker receives it for as long as the worker remains employed in a cigarette factory; a dismissed worker, or one whose factory is bankrupt, receives it once; a family member receives it while on the same family card as a worker-recipient; and a poor or vulnerable resident receives it while listed in deciles one to four of the social ministry's data.^[11]

¶ Administration

Implementation lies with the city government, which forms a DBH CHT team, appointed by decision of the mayor, and a secretariat, appointed by decision of the regional secretary. The team lists and verifies prospective recipients, validates and determines them, pays the assistance, receives complaints and reports.^[3:1] Verification covers the consistency of identity, whether the applicant's category matches the criteria, a check against duplicate receipt of other social assistance, and completion of the application form. The identity check is made by the municipal office responsible for civil registration and the other three by the team.^[12] As drafted, Pasal 7 ayat (4) refers the listing of dismissed workers to the social ministry's population data, while ayat (3) assigns all three worker groups to the team's own data collection.^[12:1]

Verified candidates are then validated by the team together with the partner bank under a cooperation agreement, and the result is recorded in a validation minute signed by the team leader and the bank. Recipients and the amount of assistance are determined by decision of the mayor, and the list of recipients is published on a website or through other channels.^[3:2]

¶ Disbursement

Payment is non-cash, made by the partner bank under a cooperation agreement, in three stages: registration on presentation of the KTP-el, education and outreach, and transfer through a virtual account. The bank may charge no fee and make no tax deduction, and every transfer must be reconciled.^[3:3] Where a recipient is too ill to collect the assistance, the bank makes a home visit. Where a recipient has died, an heir may collect it on presenting identity documents, the family card, the death certificate and a statement of heirship from the urban village (kelurahan); if there is no heir, or the recipient does not collect the payment and cannot be reached, the money returns to the city treasury.^[13]

¶ Complaints, reporting and supervision

The team must provide a complaints channel, by telephone, social media or another accessible means, and the team leader reports on the disbursement to the mayor.^[4:1] Supervision rests with the city's internal government auditor, defined in Pasal 1 as the Semarang City Inspectorate, which reports its findings to the mayor or other interested parties.^[9:2][4:2]

¶ Revocation and entry into force

Pasal 14 revokes Peraturan Wali Kota Semarang Nomor 26 Tahun 2022 on the procedure for paying cash assistance from the tobacco excise revenue share to cigarette factory workers, as amended by Peraturan Wali Kota Semarang Nomor 41 Tahun 2022.^[5:1] Pasal 15 brings the regulation into force on the date of its promulgation, 29 July 2026.^[1:2]

¶ See also

• Perwali Batu 18/2026
• PP 28/2025

¶ External links

• CRPG: Tobacco Excise Revenue-Sharing Cash Transfer Procedures: Perwali Semarang 32/2026 (crpg.id, 12 September 2026)

¶ References