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Journal : Tax Accounting Applied Journal

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The Influence of Income, Value Added Tax Increase, and Cigarette Excise Tax Increase on Conventional Cigarette Consumption Sari, Intan Permata; Apip, Apip
Tax Accounting Applied Journal Vol 4, No 2 (2025): October 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28863

Abstract

This study aims to examine the effect of income, Value Added Tax (VAT) increase, and cigarette excise tax increase on conventional cigarette consumption among individuals aged 20–30 years in Cirebon City. The research employed a descriptive quantitative method using a questionnaire distributed to 100 randomly selected respondents. Data were analyzed using multiple linear regression with the help of SPSS software. The results indicate that income (X₁) and VAT increase (X₂) have a significant effect on cigarette consumption with significance values of 0.004 and 0.006, respectively (<0.05). However, the excise tax increase (X₃) showed no significant effect (sig. 0.230 > 0.05). The coefficient of determination (R²) is 0.223, indicating that 22.3% of the variation in cigarette consumption can be explained by the three independent variables, while the remaining 77.7% is influenced by other factors not examined in this study.
Co-Authors AL MUBAROK, MOH SAFIK Cahyono, Afandi Wahyu Dul Muid Ekaristi, Clara Ekaristi, Clara Yully Diana Enok Wartika, Enok Firdaus, Sukma Herry Laksito intan permata sari Jazaul Ikhsan Kholidin Kholidin Kholidin Kholidin, Kholidin