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All Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Ria Narasara, Gede Dwipa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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PENGARUH PENGAWASAN, TARIF CUKAI, DAN BATASAN MINIMUM HARGA JUAL ECERAN TERHADAP TANGKAPAN ROKOK ILEGAL Ria Narasara, Gede Dwipa; Widyawati, Diah
Bina Ekonomi Vol. 27 No. 2 (2023): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v27i2.6002.124-140

Abstract

Illegal cigarettes are very dangerous, both for health and for state revenue, so DJBC, as the agency authorized to oversee the circulation of cigarettes, must catch illegal cigarettes to suppress the circulation of illegal cigarettes in the future. The purpose of this study was to determine the effect of supervision, excise tariffs, and minimum HJE limits on illegal cigarette catches in Indonesia. The authors carried out a descriptive analysis of the realization of supervision budget data, number of DJBC employees, excise rates, minimum retail selling price limits, and catches of illegal cigarettes. The authors obtained these data from the Directorate General of Customs and Excise and from the Central Bureau of Statistics. The result is that the increase in excise rates and the minimum HJE limit in Indonesia so far have not had a significant impact on illegal cigarette catches. The only thing the government can do to suppress the circulation of illegal cigarettes is to strengthen supervision by increasing the supervision budget and human resources, both in terms of quantity and quality. Tightening the overall supervision will be able to optimize the catch of illegal cigarettes and reduce the circulation of illegal cigarettes in the future.
Co-Authors Widyawati, Diah