Research Article
Cigarette Tax Contribution to Province Regional Revenue in Indonesia
@INPROCEEDINGS{10.4108/eai.27-7-2021.2316836, author={Djoko Wahjudi and Batara Daniel Bagana and Jaeni Jaeni}, title={Cigarette Tax Contribution to Province Regional Revenue in Indonesia}, proceedings={Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICE-BEES}, year={2022}, month={3}, keywords={cigarette tax regional tax regional original income regional income}, doi={10.4108/eai.27-7-2021.2316836} }- Djoko Wahjudi
Batara Daniel Bagana
Jaeni Jaeni
Year: 2022
Cigarette Tax Contribution to Province Regional Revenue in Indonesia
ICE-BEES
EAI
DOI: 10.4108/eai.27-7-2021.2316836
Abstract
This study aims to measure the contribution of cigarette taxes to local tax revenues, local revenue, and provincial income in Indonesia. The sample used for three years from 2017 to 2019. The average cigarette tax revenue of the provincial government in Indonesia in 2017 was Rp. 503,096,132,970, - in 2018 Rp. 437,632,350,929, - and in 2019 it was Rp. 422,296,650,710, -. The contribution of cigarette tax revenues to regional tax revenues from provincial revenues was an average of 18.43 percent in 2017, 16.44 percent in 2018 and 14.76 percent in 2019. The contribution of cigarette tax revenues to provincial original revenues from 2017 until 2019 of 14.76 percent, 13.52 percent, and 11.88 percent. Finally, the contribution of cigarette taxes to provincial regional income in Indonesia is an average of 4.60 percent in 2017, 4.21 percent in 2018 and 3.87 percent in 2019.