JURNAL PERSPEKTIF BEA DAN CUKAI
Vol. 7 No. 2 (2023): JURNAL PERSPEKTIF BEA DAN CUKAI

PEMETAAN PENELITIAN CUKAI DI INDONESIA

Hanik Susilawati (Unknown)



Article Info

Publish Date
28 Dec 2023

Abstract

This study aims to map research on excise tax in Indonesia. This research is a qualitative research with a bibliographical approach. Researchers used a sample of 42 articles published in 2007 to 2022 in accredited national journals. Based on the results of the mapping, the most published articles are in Sinta 4 (40.48%), with the research object of tobacco product excise (61.90%), with the topic of the impact of implementing excise (47.62%), and using the qualitative method (57.14%). Based on the research results, the direction of research on excise in the future can be expanded to other types of excise besides tobacco excise. The research theme on the impact of excise duty is still relevant, in addition to the need for studies on expanding the excise base with the option of new excise types. Research with quantitative methods can also be reproduced.

Copyrights © 2023






Journal Info

Abbrev

PBC

Publisher

Subject

Economics, Econometrics & Finance

Description

JPBC invite authors to submit papers (research-based articles) related to all aspects of the activities of Customs and Excise, for example, exports, imports, public accounting, auditing, law, management, logistics, taxation, public policy, economics, administration, information technology and ...