Kenaikan tarif cukai hasil tembakau sebagai upaya pemerintah dalam pencapaian target penerimaan cukai negara di wilayah Surakarta

Oleh :
Peni Lestari - F3407058 - Fak. Ekonomi dan Bisnis

ABSTRACT Customs is one source of state revenues that is used to finance state expenditure. Customs levied on certain goods which have characteristics which is defined in Act. The nature and characteristics of the excise goods, are : consumption should be controlled, circulation need to be supervised, its use can cause negative effects for society and the environment, and its use needs to charge fees for the sake of fairness and balance to the state. One of the excise taxable goods that dominate revenue in KPPBC Type Madya Customs of Surakarta is tobacco excise. The tobacco excise tax rates increased almost every year. Based on the above statement, increasing of excise rates tobacco products is one of government’s efforts in achieving the state excise tax revenue target in the region of Surakarta. The purpose of this research are: first, the contribution of tobacco excise tax revenue to total tax revenue. Second, to know which factors affect the increasing in excise revenue target. Third, to know the total proceeds of the Value Added Tax Tobacco Excise Result. Fourth, to know the impact of tariff increase for employers. Fifth, know the effort made by government on polices that have been established. Data collection methods used are: observation, interviews, and documentation relating to the tobacco excise. Result from this study indicate that increasing in tariff tobacco excise gives the positive impact with the increase tax receipt from year to year. Increasing excise revenue target each year is influenced by the level of consumption, economic growth and policies of the government. The target set by the government to KPPBC Type Madya Customs of Surakarta can always fullest. As well as tobacco excise, the Value Added Tax of tobacco excise increase every month and every year. The calculation result Value Added Tax of tobacco excise is using a singe rate (8,4%). The tobacco factory which obliged to pay the Value Added Tax of tobacco excise is the factory which result of tobacco manufacturer more than Rp. 600 million of gross turnover and the company confirm that has been a taxable person. Keyword : Excise tobacco, Customs target