ATM, Vol 5, No. 1, January 2021 e-ISSN: 2622-6804 p-ISSN: 2622-6812 ■ 97 ABSTRACT Law No. 28 of 2009 article 31 paragraph (1) of cigarette tax revenue-sharing funds, is allocated at least 50% (fifty percent) to fund health services and law enforcement by the authorities. Banten Provincial Health Office. Said that the level of public health from the number of diseases tends to increase. The research method used in this study is a descriptive method, with quantitative data collection techniques namely data on cigarette tax revenues in Banten province, and expenditure data on expenditure in the Banten Provincial Health Office, the qualitative data uses interviews, observations, and documentation. The results of this study are for the effectiveness level of cigarette tax collection managed by Bapenda in 2017-2018 with an average percentage of 83% with the category quite effective, for the level of contribution of cigarette tax fund allocation to the public health of Banten province in 2017-2018 with an average 71% percentage managed by the Banten Provincial Health Office and have not been maximized because it has not used 100% of the funds for public health efforts in the province of Banten. There are several attempts made (1) making KTR, (2) conducting socialization, (3) conducting counseling. Keywords: Sharing fund, Tax Cigarette, Public Health Introduction Financing local governments in carrying out government and development tasks always require a reliable source of revenue. This need is increasingly felt by the regions, especially since the enactment of regional autonomy in Indonesia, starting on January 1, 2001. With the existence of regional autonomy, the regions are encouraged to be creative in looking for sources of regional revenue that can support regional expenditure financing. Of the various alternative sources of revenue that may be collected by the region, the law on regional government stipulates that regional taxes and charges are a source of revenue that originates from within the region and can be developed according to the conditions of each regulation. [1] The sustainability of the national health insurance program (JKN) actually depends not only on cost efficiency but also on the commitment of participants in paying contributions and the willingness Implication of cigarette tax as remote working receiving regional income community health in banten province in 2017-2018 Gema Ika Sari 1 , Ahmad Suhaili 2 1 Sekolah Tinggi Ilmu Ekonomi Al-Khairiyah 2 Sekolah Tinggi Ilmu Tarbiyah Al-Khairiyah Email: ahmadsuhaili618@gmail.com 1 , gemaikas@gmail.com 2 To cite this document : Suhaili, A., & Sari, G. (2021). Implication of Cigarette Tax as Remote Working Receiving Regional Income Community Health in Banten Province in 2017 - 2018. Aptisi Transactions on Management (ATM), 5(1), 97-105. DOI : https://doi.org/10.33050/atm.v5i1.1391 Author Notification 18 August 2020 Final Revised 19 Januaryr 2021 Published 31 January 2021