EFEKTIVITAS PENERIMAAN CUKAI ROKOK TERHADAP PENERIMAAN NEGARA DARI CUKAI ROKOK DI INDONESIA

This study aims to determine how much the level of effectiveness, contribution of cigarette excise revenue to state revenue from cigarette excise in Indonesia and efforts to increase cigarette excise revenue at the Directorate General of Customs and Excise. This type of research is descriptive qualitative. The results of this study indicate that the effectiveness of cigarette excise revenue in Indonesia in 2015-2019 is known to increase every year, with the criteria being effective in 2015 and 2016. Meanwhile, in 2017-2019 the criteria are very effective. The contribution in 2015-2019 was categorized as very good. Efforts made by DJBC to increase cigarette excise revenue include implementing policies related to repayment and tariffs, forestalling effects due to increases in excise tax on tobacco products and efforts to monitor and suppress illegal cigarettes which are recorded to be effective.