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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja)
Arfah Habib Saragih
FIA UI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Cigarette Tax Optimization Strategy in DKI Jakarta Province : Cigarette Tax Optimization Strategy in DKI Jakarta Province Rezano Wilfair; Arfah Habib Saragih; Adang Hendrawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 02 (2026): Accruals Edisi September 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i02.1761

Abstract

Cigarette tax revenue in DKI Jakarta Province experienced a decline despite an increase in tobacco excise rates and a rising percentage of smokers. This resulted in the failure to achieve the regulatory function aimed at control and the budgetary function aimed at generating revenue from cigarette taxes. Additionally, it can be identified that the decline in cigarette tax revenue and the increase in the percentage of smokers indicate a loss of taxable subjects and/or objects. The primary factor contributing to this is the circulation of illegal cigarettes. This study aims to analyze cigarette tax optimization strategies to increase tax revenue. Using a qualitative approach, data werecollected through interviews with key informants and related studies. The findings indicate that there are at least three strategies. The proposed strategies include strengthening law enforcement against illegal cigarettes, enhancing oversight of cigarette production, optimizing excise revenue collection, and improving the efficiency of fund allocation reporting by the Regional Revenue Management Agency (Bapenda). This study recommends better coordination between the Directorate General of Customs and Excise, the Directorate General of Fiscal Balance, and the DKI Jakarta Provincial Government, as well as the utilization of earmarked funds to support law enforcement and public education to reduce the impact of illegal cigarettes and increase cigarette tax revenue.
Co-Authors Hendrawan, Adang Rezano Wilfair