ANALISIS DAMPAK KENAIKAN TARIF CUKAI HASIL TEMBAKAU DAN FENOMENA DOWNTRADING ROKOK TERHADAP PENERIMAAN NEGARA DAN PRODUKSI TEMBAKAU DOMESTIK 2023

Ginanjar Perdana P (Universitas Wijaya Kusuma Surabaya)
Eva Wany (Universitas Wijaya Kusuma Surabaya)
Budi Prayitno (Universitas Wijaya Kusuma Surabaya)

INCOME : Jurnal Akuntansi dan Keuangan
Vol 5 No 2 (2024): INCOME : Jurnal Akuntansi dan Keuangan

Tobacco excise is one of the country's sources of revenue managed through the state budget (APBN) and plays a crucial role in handling all sources of national income and allocating them to various sectors like government administration, education, health, infrastructure, defense, and even economic stabilization across Indonesia. This study aims to find out the impact of tobacco excise rate hikes and the downtrading trend in tobacco products on state revenue in 2024. The study uses a descriptive qualitative research method. The data used are secondary data. The results show that tobacco excise rates have a big influence on excise revenue. In 2020, revenue from tobacco excise was 82.8%, in 2021 it was 96.6%, in 2022 it was 96.4%, and in 2023 it was 96.2% of total excise revenue. The policy of gradually increasing excise from 2020 to 2023 had an impact on the rise in tobacco excise revenue.