ABSTRACT: Since 2014, the products of tobacco are cigarettes, not only imposed the levy of the central tax in the form of value-added tax and customs but also subject to a local charge called cigarette tax. The addition of the tax on tobacco is piggyback tax system, to push lower the consumption of goods that have harmful excesses, and also to strengthen the autonomous fiscal. This research will look at the extent to which implementation of the piggyback tax (cigarette tax) affects the sin tax (Tobacco levy), both nationally and regionally by using a horizontal method of analysis or trend. The research results obtained from the application of local tax called cigarette TAX as piggyback tax affect the state revenue in national and province l...
Pajak Rokok adalah pungutan atas cukai rokok yang dipungut oleh pemerintah.Latar belakang diberlakuk...
This study aimed to analyze the effect of tobacco customs rates and dangers picture message of smoki...
The study of the evaluation of tobacco tax collection in The Customs Service and Supervision Office ...
ABSTRACT: Since 2014, the products of tobacco are cigarettes, not only imposed the levy of the centr...
This research is addressed to improve the preparation of implementing local cigarette tax in January...
Taxes are the country's largest source of income. Cigarettes are one of the goods that are subject t...
Tax is one of the state revenues. Based on Tax Law No. 23 of 2019 concerning the management of Natio...
The objectives of this research were to examine people perception in the increase of tobacco tax in ...
The aim of this research was to analyze the effect of cigarette excise tax and value added tax of ci...
Aktivitas ekonomi yang bertumpu pada aktivitas manusia akan menimbulkan eksternalitas baik positif m...
The government implements fiscal policy with rising excise almost every year. Increasing in excise t...
Penelitian ini bertujuan untuk mengetahui keefktifan penerimaan pendapatan Negara dari cukai rokok. ...
In an effort to control cigarette consumption in Indonesia, one of the policies used by the governmen...
Cigarette consumption is increasing from year to year, the Government through the implementation of ...
Excise becomes one of these income items from the Customs and Excise sector, and almost 95% of custo...
Pajak Rokok adalah pungutan atas cukai rokok yang dipungut oleh pemerintah.Latar belakang diberlakuk...
This study aimed to analyze the effect of tobacco customs rates and dangers picture message of smoki...
The study of the evaluation of tobacco tax collection in The Customs Service and Supervision Office ...
ABSTRACT: Since 2014, the products of tobacco are cigarettes, not only imposed the levy of the centr...
This research is addressed to improve the preparation of implementing local cigarette tax in January...
Taxes are the country's largest source of income. Cigarettes are one of the goods that are subject t...
Tax is one of the state revenues. Based on Tax Law No. 23 of 2019 concerning the management of Natio...
The objectives of this research were to examine people perception in the increase of tobacco tax in ...
The aim of this research was to analyze the effect of cigarette excise tax and value added tax of ci...
Aktivitas ekonomi yang bertumpu pada aktivitas manusia akan menimbulkan eksternalitas baik positif m...
The government implements fiscal policy with rising excise almost every year. Increasing in excise t...
Penelitian ini bertujuan untuk mengetahui keefktifan penerimaan pendapatan Negara dari cukai rokok. ...
In an effort to control cigarette consumption in Indonesia, one of the policies used by the governmen...
Cigarette consumption is increasing from year to year, the Government through the implementation of ...
Excise becomes one of these income items from the Customs and Excise sector, and almost 95% of custo...
Pajak Rokok adalah pungutan atas cukai rokok yang dipungut oleh pemerintah.Latar belakang diberlakuk...
This study aimed to analyze the effect of tobacco customs rates and dangers picture message of smoki...
The study of the evaluation of tobacco tax collection in The Customs Service and Supervision Office ...