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Factors That Cause Cigarette Tax Become High and Impact in Indonesia
Subject area: Management and Commerce · Area of research: Indonesia
Abstract
Every item in Indonesia, apart from having a definite price value, also has a tax value, one of which is cigarettes, taxes on cigarettes increase every year and in 2020 is the highest tax increase for cigarettes, reaching 23% and making cigarette prices go up. 35%. Factors that led to an increase in taxes on cigarettes inin 2020, starting from reducing cigarette consumption, regulating the cigarette industry, as well as those related to the interests of the state. Then in early 2022Based on the Minister of Finance Regulation number 192 of 2021 concerningExcise Tariffs on Tobacco Products in the Form of Cigarettes, Cigars, Leaf Cigarettes or Klobot, and Slice Tobacco, the increase in selling prices will occur in all tobacco products and has been in effect in early 2022. So Based on the above, the authors are interested in making a study entitled "Factors That Cause Cigarette Taxes to Be High and Their Impacts in Indonesia".
Keywords
Factor, Cause, Tax, Cigarette, High, Impact
References
[1] M. Farouq, Tax Law in Indonesia, (Jakarta: Prenadamedia Group, 2018)
[2] Santoso Brotodihardjo, Introduction to Tax Law, (Bandung: PT Refika Aditama, 2013)
[3] Amiruddin and H. Zainal Asikin, Introduction to Legal Research Methods, Jakarta:PT. Raja Grafindo Persada, 2006
[4] Vidya Prahassacitta, “Normative Legal Research and Judicial Legal Research” (https://business- law.binus.ac.id/2019/08/25/penelitian-law- normatif-dan-penelitian- Hukum-yurudis/
[5] Yusuf Imam Santoso, "Target of Cigarette Excise Revenue in 2022 Reaches IDR 193 trillion, this is the Government's Explanation"(https://newssetup.kontan.co.id/ne ws/target-penerimaan-cukai-rokok-di-2022- reach-rp-193-triliun-ini-pencepatan-government
[6] Abdul Azis Said, "Ministry of Finance will make sure that the cigarette excise tax will increase next year"(https://katadata.co.id/agustiyanti/finansial/ 6130a4d498de6/kemenkeu-pastikan-cukai- rokok-naik-tahun- Depan
[7] Chandra gian asmara "This is the reason Jokowi increases cigarette excise to 23% in 2020"(https://www.cnbcindonesia.com/news/20 190913181219-4-99369/ini-alasan-jokowi- naikkan-cukai-rokok- Sampai-23-di-2020
[8] Dany Saputra, "The Impact of Cigarette Excise Rises, Will Consumption Decrease?"(https://economic.bisnis.com/read/20 211213/259/1477195/dampak-cukai-rokok- naik-konsumsi-bakal-menurun
[9] Then Rahadian, “the more expensive! This is the latest 2022 cigarette price list” (https://www.cnbcindonesia.com/news/2022010 4103304-4-304399/makin-mahal-ini-List-harga- rokok-terbaru-2022/1
How to cite this paper
@article{1703167,
author = {Dani Tri Hutama Hutabarat, Muhammad Fadli Elza Ms; M Hafiz Nurhasan Sihombing, Bill Yansen Nadeak; Julio Celvin Dheu Pasaribu H; Firma Ndur, Aldi Pratama Situmorang; Wisdom Ramadhani; Patria Sahdan, Rini Andriani Sitorus; Cici Rahma Alia Simanjuntak},
title = {Factors That Cause Cigarette Tax Become High and Impact in Indonesia},
journal = {Iconic Research And Engineering Journals},
year = {2022},
volume = {5},
number = {7},
pages = {348-352},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1703167.pdf},
abstract = {Every item in Indonesia, apart from having a definite price value, also has a tax value, one of which is cigarettes, taxes on cigarettes increase every year and in 2020 is the highest tax increase for cigarettes, reaching 23% and making cigarette prices go up. 35%. Factors that led to an increase in taxes on cigarettes inin 2020, starting from reducing cigarette consumption, regulating the cigarette industry, as well as those related to the interests of the state. Then in early 2022Based on the Minister of Finance Regulation number 192 of 2021 concerningExcise Tariffs on Tobacco Products in the Form of Cigarettes, Cigars, Leaf Cigarettes or Klobot, and Slice Tobacco, the increase in selling prices will occur in all tobacco products and has been in effect in early 2022. So Based on the above, the authors are interested in making a study entitled "Factors That Cause Cigarette Taxes to Be High and Their Impacts in Indonesia".},
keywords = {Factor, Cause, Tax, Cigarette, High, Impact},
month = {January},
}