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All Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Poltekita : Jurnal Ilmu Kesehatan Journal of Social Research Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) MINERAL OMEGA: Jurnal Keilmuan Pendidikan Matematika Lentora Nursing Journal Poltekita: Jurnal Ilmu Kesehatan
Lenny, Lenny
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Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Maximizing Revenue : an in-depth Analysis of Tobacco Excise, Ethyl Alcohol Excise, and Excise Revenue Lenny, Lenny
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2349

Abstract

Excise revenue's contribution to state revenue is intimately linked to its inclusion in the central government's financial report. The Directorate General of Customs collects excise duties on ethyl alcohol, tobacco goods, and ethyl alcohol-containing beverages, which are then reported to the federal government in financial reports. While there is a lot of research on tobacco excise, there isn't much on excise duties on ethyl alcohol, which is the subject of this study. The research technique is descriptive-quantitative, with secondary data sourced from central government financial reports from 2006 to 2022 and processed with SPSS software. Three hypotheses are tested, with the first indicating that tobacco excise has a considerable impact on excise revenue. The second hypothesis asserts that excise levies on ethyl alcohol have little impact on excise revenue. However, the final hypothesis is accepted, suggesting that tobacco excise and excise levies on ethyl alcohol have a significant impact on excise revenue, as demonstrated by a high R square value.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Ridwan, Achmad Ahmad Calam Akuan, Abrianto Andi Saifah Baiq Emy Nurmalisa Delina, Beatrix Farhana, Ririn Hayati Palesa I Kadek Wartana Irvani, Irvani Mahmud, Ronald Nazaruddin, Ilham P. Manurung, Nasib Pangaribuan, Helena Patompo, Fadli Dg. Ra'bung, Alfrida Semuel Rina Tampake Sari, Elsa Aulia Violyn, Violyn Yennimar, Yennimar