Journal Accounting International Mount Hope
Vol. 2 No. 2 (2024)

DAMPAK KENAIKAN CUKAI ROKOK TERHADAP LABA PT. GUDANG GARAM TBK UNTUK TAHUN 2020, 2021, DAN 2022

Ummaroh (Unknown)



Article Info

Publish Date
10 Jun 2024

Abstract

The aim of this study is to find out the impact of the increase in cigarette taxes specifically on profits of PT. The authors used the financial reports for the periods 2020, 2021, and 2022 and the Finance Minister's regulations on the increase in cigarette taxes for the years 2020, 2021 and 2022 as the source of research data. The research method used by the author is a qualitative approach that is by observing the financial report of PT. Salt Warehouse Tbk and the large data of the increase in cigarette tax contained in the annex to the Regulations of the Ministry of Finance. The results of the research show that the increase in the tax rate on cigarettes has a significant impact on the profit value of the Salt Warehouse. The average decline in profits reached 36% over three years

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Journal Info

Abbrev

JAIMO

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal Accounting International Mount Hope (JAIMO) is a peer-reviewed international journal publishing high quality, original manuscripts concerned with critical accounting and related issues. Contributions can be of a theoretical or empirical nature. Journal Accounting International Mount Hope ...