ANALISIS PENERAPAN PIGGYBACKING TAX PADA PENERIMAAN CUKAI HASIL TEMBAKAU
DOI:
https://doi.org/10.31092/jpbc.v2i1.146Abstract
ABSTRACT:
Since 2014, the products of tobacco are cigarettes, not only imposed the levy of the central tax in the form of value-added tax and customs but also subject to a local charge called cigarette tax. The addition of the tax on tobacco is piggyback tax system, to push lower the consumption of goods that have harmful excesses, and also to strengthen the autonomous fiscal. This research will look at the extent to which implementation of the piggyback tax (cigarette tax) affects the sin tax (Tobacco levy), both nationally and regionally by using a horizontal method of analysis or trend. The research results obtained from the application of local tax called cigarette TAX as piggyback tax affect the state revenue in national and province level.
Keywords: Revenue, Growth, Excise of Tobacco Products, Cigarettes Tax, piggybacking tax.
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ABSTRAK:
Sejak Tahun 2014, hasil tembakau yaitu rokok, tidak hanya dikenakan pungutan pajak pusat berupa Pajak Pertambahan Nilai dan Cukai, namun juga dikenakan pajak daerah berupa Pajak Rokok. Melalui penelitian ini akan melihat sejauh mana penerapan piggyback tax (pajak rokok) memengaruhi sin tax (CHT), baik secara nasional maupun propinsi. Penambahan jenis pajak pada hasil tembakau tersebut merupakan penerapan piggyback tax system yang dilakukan dalam rangka menekan konsumsi atas barang yang memiliki ekses negatif dan juga dalam rangka penguatan penerimaan fiskal daerah. Dari hasil penelitian dengan menggunakan metode analisis horizontal, didapatkan hasil bahwa penerapan piggyback tax pajak rokok yang merupakan pajak daerah mempengaruhi penerimaan negara dalam hal ini cukai hasil tembakau baik secara nasional maupun propinsi.
Kata kunci: Penerimaan, Pertumbuhan, Cukai Hasil Tembakau, Pajak Rokok, piggybacking tax.
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