ANALYSIS OF THE IMPACT OF CIGARETTE'S EXCISE POLICY ON THE ACCEPTANCE OF THE PROBOLINGGO CUSTOMS OFFICE

Abstract

This research aims to determine the effect of cigarette production, excise rates and cigarette excise stamps on state revenues, especially in the Supervision and Service Office of Customs and Excise Type Intermediate Pabean C Probolinggo. This type of research is quantitative. The policy of increasing excise rates is to control cigarette consumption, the spread of illegal cigarettes, and to optimize state revenue, and has been agreed by the company and the and Services Customs and Excise Office Type Intermediate Pabean C Probolinggo The research sample was 22 companies registered in the Customs and Excise Supervision and Service Office Type Intermediate Pabean C Probolinggo, with a purposive sampling method.

The results show that simultaneously or partially, excise, and cigarette excise stamps have a significant effect on the acceptance of the Supervision and Service Office of Customs and Excise Type Intermediate Pabean C Probolinggo. This can be seen from the average cigarette production in the Probolinggo region that has decreased from year to year due to a decrease in market demand, due to higher cigarette excise rates. As a result, it has an impact on decreasing state revenue through the Customs and Excise Supervision and Service Office Type Intermediate Pabean C Probolinggo.

Keywords : Production Results, Excise Tariff, Excise Tape, Revenue