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Journal > Accounting > EFFECTIVENESS EVALUATION SYSTEM CHANGE RATES ON TOBACCO PRODUCTS EXCISE EXCISE REVENUE (Case Study in Yogyakarta KPPBC Type A3)

 

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Accounting
2009
EFFECTIVENESS EVALUATION SYSTEM CHANGE RATES ON TOBACCO PRODUCTS EXCISE EXCISE REVENUE (Case Study in Yogyakarta KPPBC Type A3)
Article Info   ABSTRACT
Published date:
06 Dec 2010
 
Changes in the tobacco excise tax system was instrumental to the achievement
of revenue targets for 2009 Budget. Therefore, the effectiveness of changes in the
tobacco excise tax system need to be analyzed. This study aims to determine the level
of effectiveness of changes in the tobacco excise tax system and to identify strengths,
opportunities, weaknesses and threats to change the system in the tobacco excise tax
rates KPPBC Type A3 Yogyakarta.
This research is a case study conducted in the city of Yogyakarta, especially in
KPPBC Type A3 at a time. The study was conducted in KPPBC Type A3 Type A3
because KPPBC is an institution to supervise and care for tobacco excise tax
collection. This research period is from April to June 2009.
The method of data collection was done by interview, observation and
dokmentasi. While data analysis was conducted using quantitative and qualitative
methods. Quantitative methods used to determine the effectiveness of changes in the
tobacco excise tax system, while the qualitative method of SWOT analysis carried out
by weeks to find out the advantages, disadvantages, obstacles and threats from
changes in the tobacco excise tax system in KPPBC Type A3.
From the quantitative analysis found that tax rates using the new tariff system
is more effective to increase the tobacco excise tax revenue KPPBC Type A3. It is
known from the increase in tobacco excise tax rates by a total of 19% by using the
tariff system the new tobacco excise tax. While the qualitative analysis found that
changing the system has strengths that include the existence of a clear legal basis to
facilitate monitoring and management of tobacco excise tax, there are opportunities to
help achieve the 2009 budget revenue target of the tobacco excise tax sector. In
addition to strengths and opportunities there are also weaknesses that create the
assumption that the rate for all the tobacco excise tax increases that hinder growth
and even resulted in a decrease in production of tobacco. While the threat faced in
implementing changes in the tobacco excise tax system, among others, is the attempt
by certain manufacturers´ excise tax evasion.

Keyword : tobacco, tax, excise
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