Analisis perbandingan jumlah penerimaan CHT dalam perspektif Islam dan realita sebelum dan saat pandemi

Excise becomes one of these income items from the Customs and Excise sector, and almost 95% of customs receipts come from Tobacco Proceeds Excise (CHT). This research will compare CHT revenues, especially now in pandemic times, that significantly affect the economy in all sectors, no exception to the cigarette business. And the result is a decrease in each month compared, and only in August 2020 experienced positive growth. Simultaneously, the quantitative test is difference showed a significance level of 0.237, which means that there is no significant difference in CHT between before and during the pandemic. However, the realization of CHT's revenue in August 2020 increased even though it was not very much 0.187 compared to cht revenue in August 2019. Conclusion This study produced no significant difference in regulating taxes on cigarette excise did not affect cigarette consumption. Consumers of cigarettes have no effect on their consumption activities on cigarettes