Analysis of Performance Measurement of Tobacco Excise Revenue Using Value for Money Method: (Case Study of Customs and Excise Supervision and Service Office Type Madya Excise Kediri)

Halimatus Sadiyah; Fauziyah; Srikalimah

doi:10.58526/jsret.v3i4.517

Analysis of Performance Measurement of Tobacco Excise Revenue Using Value for Money Method

(Case Study of Customs and Excise Supervision and Service Office Type Madya Excise Kediri)

Authors

Halimatus Sadiyah Universitas Islam Kadiri
Fauziyah Universitas Islam Kadiri
Srikalimah Universitas Islam Kadiri

DOI:

https://doi.org/10.58526/jsret.v3i4.517

Keywords:

tobacco excise, performance, value for money

Abstract

In 2020-2023 many sectors, especially the economy, were affected during and after the COVID-19 pandemic in Indonesia. The Ministry of Finance continued to increase excise tax rates on tobacco products from 2020 to 2024. This policy is expected to increase state revenue and reduce underage cigarette consumption. If the excise tax on tobacco products increases, the selling price will increase. This will lead to the spread of illegal cigarettes, which will interfere with state revenue. In this study, the value for money method is used to evaluate the performance of tobacco excise revenue using economic, effective, and efficient indicators. This research uses a quantitative description with a period of years. 2020 - 2023. The results of this study analyzed in terms of economics from 2020 to 2023 fluctuated with an average value of 96,97%. The results of the analysis in terms of efficiency from 2020 to 2023 experienced consistency with an average value of 100,00%. The results of the analysis in terms of effectiveness from 2020 to 2023 show that during this period, the performance value remained stable in a very close range with an average value of 100,10%.

Downloads

Download data is not yet available.

References

Direktorat Jenderal Bea dan Cukai. (2015). Indeks Cukai. https://www.beacukai.go.id/arsip/cuk/cukai.html

Harjo, D. (2021). Analisis Penerimaan Pajak Rokok Pada Masa Pandemi. Jurnal Online Insan Akuntan, 6(1), 83–94.

Mahmudi. (2015). Manajemen Kinerja Sektor Publik Edisi Kedua. UPP STIM YKPN.

Menteri Keuangan RI. (2020). Peraturan Menteri Keuangan Republik Indonesia Nomor 7/Pmk.07/2020 Tentang Penggunaan, Pemantauan, Dan Evaluasi Dana Bagi Hasil Cukai Hasil Tembakau.

Putu, G. K. S. S. (2022). Prediksi Pajak Di Masa Depan Pasca Pandemi Covid-19. https://www.pajakku.com/read/62c52aeca9ea8709cb18ab63/Prediksi-Pajak-Di-Masa-Depan-Pasca-Pandemi-Covid-19

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alpabeta.

Triono, D. (2017). Analisis Dampak Tarif Cukai Hasil Tembakau Terhadap Penerimaan Negara Dan Produksi Tembakau DomestiK. 1(1), 124–129.

Downloads

Published

2024-11-22

How to Cite

Sadiyah, H., Fauziyah, & Srikalimah. (2024). Analysis of Performance Measurement of Tobacco Excise Revenue Using Value for Money Method: (Case Study of Customs and Excise Supervision and Service Office Type Madya Excise Kediri). Journal of Scientific Research, Education, and Technology (JSRET), 3(4), 1414–1426. https://doi.org/10.58526/jsret.v3i4.517

Download Citation

Issue

Vol. 3 No. 4 (2024): Vol. 3 No. 4 2024

Section

Articles

License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright @2022. This is an open-access article distributed under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License (https://creativecommons.org/licenses/by-sa/4.0/) which permits unrestricted commercial used, distribution and reproduction in any medium

JRSET is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.