Ashari, Ardi (2023) ANALISIS PENGARUH TARIF CUKAI, JUMLAH PRODUKSI DAN JUMLAH PENINDAKAN ROKOK ILEGAL TERHADAP PENERIMAAN CUKAI HASIL TEMBAKAU DI WILAYAH MALANG RAYA. Masters thesis, Program Pascasarjana Universitas Merdeka Malang.

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Abstract

This study aims to determine whether excise tariffs, production volume, and prosecution of illegal cigarettes partially and simultaneously have a positive effect on tobacco excise revenues in the Greater Malang area. The data used in this study is secondary data in the form of information related to excise rates, production volume, Illegal Cigarette Enforcement, and tobacco excise receipts obtained from the Malang Customs Office during 2018-2021. This study used a sample of 40 cigarette companies in the Greater Malang area. Data analysis used multiple linear regression by testing hypothesis 1, hypothesis 2, hypothesis 3 and hypothesis 4.
The results of the analysis prove that excise tariffs partially have a positive and significant influence on excise revenue for tobacco products. The amount of production has a positive and significant influence on Tobacco Products Excise Revenue. Enforcement of illegal cigarettes in the Greater Malang area has a positive and significant influence on Tobacco Products Excise Revenue. Meanwhile, the results of the simultaneous test prove that excise rates, total production, and illegal cigarette enforcement have a positive and significant impact on excise revenue from tobacco products.

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