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Journal articles on the topic 'Excise policy'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Neni, Susilawati, Abyan Daffa, Cristalia Aruan Sabrina, and Angwyn Marcel. "Does the increase in the cigarette excise tax affect cigarette consumption?" International Journal of Public Health Science (IJPHS) 11, no. 4 (2022): 1537~1551. https://doi.org/10.11591/ijphs.v11i4.21887.

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The level of cigarette excise rates is one of the factors of cigarette costs. However, it is unclear how high the cigarette excise rate should be in order to reduce smoking in Indonesia. The aim of this research was to see how effective the cigarette excise tariff policy was at lowering public cigarette usage. The study conducted a quantitative approach, employing survey data collection techniques on a number of smokers as well as in-depth interviews. The data indicated that a 12.5% increase in the cigarette excise charge had a negligible effect on reducing cigarette consumption. The author id

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2

Pasichnyi, Mykola. "The priorities of the state excise policy." University Economic Bulletin, no. 52 (March 18, 2022): 167–76. http://dx.doi.org/10.31470/2306-546x-2022-52-167-176.

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The research subject includes the theoretical basis and mechanism of excise policy formation and realization. The study aims to determine the priorities of excise policy development in the context of developing its regulatory impact on economic processes and increasing the fiscal potential of excise duty. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches that helped to ensure the conceptual unity of our investigation. The systemic and structural approaches, generalization methods, analytical evaluation, synthesis, comparison, scientific abstraction are

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Syaifudin, Noor. "Roadmap of Excise on Cigarette Policy Package in Indonesia: an Analytical Hierarchy Process Approach." Journal of Social and Development Sciences 4, no. 11 (2013): 514–25. http://dx.doi.org/10.22610/jsds.v4i11.792.

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On national budget, the revenue from excise is keeping to increase as the consumption level of cigarette tends to increase as well. The need of high revenue to satisfy the expenditure will tend to force the government to keep this industry to be existed. However, the potential loss of the state revenue caused by the illicit products is threatening. This study attempts to address this policy problem by providing policy recommendations based on in-depth analysis and evaluation of the policy alternatives. The Analytical Hierarchy Process employed to obtain quantitative measurement of the analysis

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M. Zainul Abidin. "The Comparison of the Excise Tax Policy for Human Development in ASEAN." Customs Research and Applications Journal 1, no. 1 (2019): 38–63. http://dx.doi.org/10.31092/craj.v1i1.27.

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The purpose of this paper is to examine the excise policy to support human development inthe ASEAN Member States (AMS). This study uses a qualitative method. The results showedthat the excise tax policy had supported human development in AMS. The humandevelopment index in AMS has improved supported by an increase in the health andlongevity index, as experienced by Singapore, Brunei Darussalam, Malaysia, and Thailand.This is supported by the existence of an excise tax policy that imposes high tariffs and isimposed on various types of negative products. AMS has implemented an excise policy topro

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Semenova, G. N. "Excise taxation in Russia and abroad." Bulletin of the State University of Education. Series: Economics, no. 4 (January 29, 2024): 86–104. https://doi.org/10.18384/2949-5024-2023-4-86-104.

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Aim. Carry out a comparative analysis between excise taxation in Russia and abroad, as well as identify factors for reducing excise revenues to the consolidated budget of the Russian Federation.Methodology. Excise taxation in Russia and abroad is considered. The dynamics of tax revenues from excises on excisable goods (products) produced on the territory of the Russian Federation between the federal budget and the consolidated budget of the constituent entities of the Russian Federation for the periods of 2017–2022 yr. is shown. The article uses the following research methods: theoretical meth

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Mitin, Dmitry Alekseevich. "Assessment of the potential indicative excise rate for filter cigarettes in the EAEU." Налоги и налогообложение, no. 3 (March 2023): 47–61. http://dx.doi.org/10.7256/2454-065x.2023.3.40703.

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The article evaluates the compliance of the EAEU member states with the provisions of the Agreement on the principles of conducting tax policy in the field of excises on tobacco products in the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU), and also assesses the potential indicative excise rate for filter cigarettes in the EAEU for 2029. The subject of the study is the excise rates for filter cigarettes in the EAEU member states. The purpose of the study is to assess the prospects for the EAEU member states to achieve the level of the indicative rate establ

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Uphlisashvili, Guram. "PROBLEMATIC ISSUES OF THE EXCISE POLICY OF GEORGIA." Economic Profile 17, no. 1(23) (2022): 56–66. http://dx.doi.org/10.52244/ep.2022.23.15.

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The article considers problematic issues of excise policy related to the taxation of tobacco products. Changes in the excise duty rates on tobacco in Georgia over the last ten years are also discussed. Tobacco products (cigarettes) are commodities that are characterized by particularly inelastic demand and price changes reduce the demand for it to a lesser extent. If different taxes, iincluding the excise duty rates on cigarettes have risen sharply above reasonable levels, making them inaccessible to a statistically significant number of consumers, a strong motivations appears instantly, and i

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Arrofi, Fajar Mukhammad, and Maria R. U. D. Tambunan. "The Plastic Excise Policy Debate in Indonesia: A Narrative Policy Analysis ApproachThe Plastic Excise Policy Debate in Indonesia: A Narrative Policy Analysis Approach." International Journal of Economics, Business and Management Research 09, no. 05 (2025): 359–76. https://doi.org/10.51505/ijebmr.2025.9523.

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The plastic excise policy in Indonesia has been a subject of debate since its proposal was submitted in 2016. This policy aims to reduce single-use plastic consumption and address the growing plastic waste problem. However, there are significant differences in opinion regarding its effectiveness and impact. This study uses Narrative Policy Analysis (NPA) to explore the policy’s narratives and counter-narratives articulated by policy actors, industry stakeholders, and the public. Using a post-positivist framework, this study analyzes the construction and framing of policy through discourse. Dat

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POLIAKOV, Mykhailo. "Areas for improvement in the tobacco excise policy in Ukraine." Fìnansi Ukraïni 2021, no. 5 (2021): 82–96. http://dx.doi.org/10.33763/finukr2021.05.082.

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The article analyses the ways to improve tobacco excise taxation in Ukraine considering a respective EU Member States experience, consequences of national reforms held in previous years, as well as challenges and potential threats caused by the pandemic. A worsening economic situation and the recent decline in income compounded the existing problems related to tobacco taxation in Ukraine. The increase of excise tax rate on cigarettes by 20% annually till 2025 and an inconsistent decision on more than four times increase of excise tax rates on electronically heated tobacco products (EHTP) pose

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10

Sastradinata, Dhevi Nayasari, Ja'far Shodiq, and Syahrul Hikmah Maulana. "Criminal Liability in Cases of Counterfeiting Excise Stamps under Indonesian Excise Law." Jurnal Independent 13, no. 1 (2025): 95–102. https://doi.org/10.30736/ji.v13i1.375.

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Criminal acts in the field of excise in this case are closely related to counterfeiting excise stamps which will have an impact on two sides, namely affecting state revenue and damaging the social system. In addition, the Criminal Act of counterfeiting excise stamps is a special criminal act regulated in Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Excise. The formulation of the problem in writing this law is how to investigate counterfeiting excise stamps and apply criminal sanctions to counterfeiting excise stamps according to Law Number 39 of 2007 concerni

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11

Susilawati, Neni, Daffa Abyan, Sabrina Cristalia Aruan, and Marcel Angwyn. "Does the increase in the cigarette excise tax affect cigarette consumption?" International Journal of Public Health Science (IJPHS) 11, no. 4 (2022): 1537. http://dx.doi.org/10.11591/ijphs.v11i4.21887.

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<p>The level of cigarette excise rates is one of the factors of cigarette costs. However, it is unclear how high the cigarette excise rate should be in order to reduce smoking in Indonesia. The aim of this research was to see how effective the cigarette excise tariff policy was at lowering public cigarette usage. The study conducted a quantitative approach, employing survey data collection techniques on a number of smokers as well as in-depth interviews. The data indicated that a 12.5% increase in the cigarette excise charge had a negligible effect on reducing cigarette consumption. The

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12

Tambunan, Maria R. U. D., and M. Nova Nurvrianto. "Government Challenges in Simplifying Tobacco Excise Rate Structure to Minimize Excise Avoidance of Cigarette Manufacturer in Indonesia." JKAP (Jurnal Kebijakan dan Administrasi Publik) 24, no. 1 (2020): 43. http://dx.doi.org/10.22146/jkap.47731.

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The aim of this research is to analyses the government challenge to simplify tobacco excise rate structure to minimize excise avoidance potentially performed by Cigarette Manufacture in Indonesia. Indonesia government manages to simplify the structure of tobacco excise rate from previously 12 layers into 5 layers as planned in 4 years roadmap (2018 - 2021). The aim of this initiative is to minimize excise avoidance practices, that is expected to optimize tobacco excise revenues. This policy involves various actors and gets the pros and cons of stakeholders. Basically, simplifying tobacco rate

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Hilmiyah, Fadilatul, Aditya Subur Purwana, and Nafi’kamala Nafi’kamala. "ANALISIS VISIBILITY EKSTENSIFIKASI CUKAI TERHADAP BEDAH KOSMETIK DI INDONESIA." JURNAL PERSPEKTIF BEA DAN CUKAI 9, no. 1 (2025): 1–18. https://doi.org/10.31092/jpbc.v9i1.3029.

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The aspiration to appear aesthetically pleasing is a universal human desire. The considerable business potential in the care and beauty sector aimed at aesthetics demonstrates the potential for state revenue from the excise sector, including, for example, revenue from cosmetic surgery procedures. The characteristics of cosmetic surgery, which can be classified into non-essential needs and tertiary consumptive, influence this phenomenon. It is therefore unsurprising that several countries, including the United States, South Korea, and the Philippines, impose excise or taxes on this procedure. T

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14

Koptievа, Hanna, and Katerina Andriienko. "EXCISE TAX: CHANGES IN THE TAXATION OF TOBACCO PRODUCTS." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 2 (April 21, 2021): 99–103. http://dx.doi.org/10.20998/2519-4461.2021.2.99.

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Modern excise policy in the conditions of active transformation of the tobacco market should provide a sufficient level of tax revenues to the budget, regulate the consumption of tobacco products and its alternatives, prevent illicit trafficking in counterfeit and smuggled tobacco products, take into account the development of national tobacco legislation. experience of Community countries in the field of excise tax. Domestic excise policy faces difficult tasks - to ensure the optimal balance between achieving the goals of filling the budget and regulating the consumption of various categories

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Solihat, Siti Sarah, and Gunadi Gunadi. "Urgensi Kebijakan Kenaikan Tarif Cukai Rokok Elektrik di Indonesia." Owner 7, no. 3 (2023): 2389–400. http://dx.doi.org/10.33395/owner.v7i3.1480.

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The Indonesian Government added electric cigarettes (e-cigarettes) as excise objects to improve the cigarette excise policy. Since 2018, the level of e-cigarettes has increased continuously. The age distribution of smokers who consume e-cigarettes is also starting to be troubling. Tobacco Control Support and the Association of Indonesian Public Health discovered that many e-cigarettes smoker are young children and teenagers. To reduce the prevalence rate of smokers, especially among children and teenagers, the Indonesian government made a policy to increase the excise tariffs and its minimum r

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16

Iadrennikova, Elena, and Natalya Savchenko. "ANALYSIS AND IMPROVEMENT OF THE EXCISE POLICY OF THE RUSSIAN FEDERATION WITH RESPECT TO ALCOHOL PRODUCTS." Bulletin of the South Ural State University series "Economics and Management" 18, no. 1 (2024): 148–59. http://dx.doi.org/10.14529/em240114.

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The article analyses the measures of the state anti-alcohol policy of modern Russia in the field of taxation and assessment of their impact on the receipt of excise taxes in the budget of the Russian Federation and the level of consumption of alcoholic beverages by the adult population of the country. Particular attention is paid to the study of the excise policy of the Russian Federation in relation to alcoholic beverages. Excise taxation is one of the effective instruments of state regulation of the production and consumption of alcoholic beverages. The purpose of the study is, based on the

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17

Singgih Sasono, Wasis, and Isharyanto Isharyanto. "Analysis of Excise Policy on Sweetened Packaged Drinks (MBDK): Consumer Protection Legal Perspective." International Journal of Educational Research & Social Sciences 5, no. 2 (2024): 307–13. http://dx.doi.org/10.51601/ijersc.v5i2.782.

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This research aims to analyze health policies related to excise on sugary drinks and packaging labeling regulations, with a focus on public health implications in Indonesia. Normative research method to analyze Consumer Protection Laws and regulations from other countries that have implemented excise taxes on sweet drinks in an effort to reduce excessive sugar consumption. Supporting data from other countries includes the implementation of excise tax on sugary drinks, its impact on people's consumption patterns, and evaluation results related to reducing the prevalence of diabetes. This resear

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18

Ramjani, Jani, Fitri Kurnia Rahim, Icca Stella Amalia, and Wahyu Manggala Putra. "Implementation of Cigarette Excise Policy against Cigarette Consumption Reduction among Adolescent in Kuningan, Indonesia." Kesmas: National Public Health Journal 12, no. 2 (2017): 67. http://dx.doi.org/10.21109/kesmas.v0i0.1690.

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Indonesia has the highest prevalence of smoking (50.68%) compared to other ASEAN countries. On January 1st, 2017, the Indonesian government raised cigarette excise taxes. The purpose of this study was to analysis the impact of cigarette excise increase on cigarette consumption among adolescents aged 17 to 25 years. The study design used cross-sectional survey. A total of 153 adolescents were recruited in this study through simple random sampling technique. Questionnaires and observation papers were used in this study. A face-to-face interview was conducted to fulfill the data collection throug

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19

Mohamad Hashim, Haswira Nor, Zuraeda Ibrahim, Noorlaila Ghazali, Nuridayu Yunus, and Rani Diana Othman. "Balanced Approach Regulatory Measures for Excise Tax on Tobacco and Nicotine-Based Products with Differential Degrees of Harm." Jambura Law Review 6, no. 2 (2024): 429–51. http://dx.doi.org/10.33756/jlr.v6i2.24281.

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This paper reports a study that analyses regulatory measures for excise tax on tobacco and nicotine-based products in Malaysia.The study highlights current non-optimal nature of excise tax due to a lack of differentiation between the varying degrees of harm caused by different tobacco and nicotine-based products within a given category. The study aims to address this issue by proposing a regulatory measure that adopts a balanced approach to taxing harmful tobacco and nicotine-based products. A focus group discussion involving a group of experts in tax and excise tax, medical and pharmacology,

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20

Almaz M., Ismailovа. "Excise policy of the tsarist government in the Transcaucasian region in the second half of the XIX – early XX century." Kavkazologiya 2023, no. 1 (2023): 33–50. http://dx.doi.org/10.31143/2542-212x-2023-1-33-50.

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The article is devoted to the study of the excise policy of Russia in the Transcaucasian region, the degree of its impact on the economic development of the region under study. The purpose of the study is to consider the amount of excise revenues contributed to the Russian treasury from vari-ous industries of the Transcaucasian Region and to determine the degree of its impact on the eco-nomic development of the region under study. Based on the study, generalization and review of archival materials and pre–revolutionary sources, an attempt is made to identify the features of the excise policy o

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21

Dipinto, Ryan Nanda Putra, and Milla Sepliana Setyowati. "Studi Kasus Best Practice Pemungutan Cukai atas Minuman berpemanis dalam kemasan di Meksiko." Owner 9, no. 1 (2025): 041–51. https://doi.org/10.33395/owner.v9i1.2543.

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This study examines the implementation of excise policy on Sugar-Sweetened Beverages (SSBs) in Mexico as a best practice case study for application in Indonesia. The high consumption of SSBs in Mexico has significantly contributed to the rise in obesity and non-communicable diseases, such as diabetes and heart disease. To address this issue, Mexico imposed an excise tax of 1 peso per liter on SSBs starting in 2014. This policy aims to reduce sugar consumption by increasing the price of SSBs in the market, thus discouraging excessive consumption. Based on related data and studies, the policy ha

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22

Braddick, Michael J. "Popular Politics and Public Policy: The Excise Riot at Smithfield in February 1647 and its Aftermath." Historical Journal 34, no. 3 (1991): 597–626. http://dx.doi.org/10.1017/s0018246x00017519.

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On 15 February 1647 hostility to the excise flared up at Smithfield market in London. A riot occurred when a purchaser of livestock refused to pay his excise and attempted to remove his livestock without doing so. When he was stopped by ‘the guard’ a crowd gathered in his defence. It was dispersed but another crowd gathered later burning down the excise office and ‘80. or 100.li [was] scattered and purloined’. The rioters were said to have drawn encouragement from excise disturbances in Norwich shortly before. The crowd that gathered later was led by butchers one of whom, William Taylor, was r

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Indriani and Zaky Syahdan Ali. "Evaluation of State Levies Policy on Cigarette and E-Cigarette." Customs Research and Applications Journal 1, no. 1 (2019): 163–71. http://dx.doi.org/10.31092/craj.v1i1.13.

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Cigarettes and e-cigarettes are goods that have negative externalities. Due to the negative externalities, thegovernment needs to control the consumption of these two goods with the imposition of state levies. From thisbackground, this study discusses the evaluation of policies on state levies imposed on cigarettes and ecigarettes. This study aims to determine the structure of state levies imposed on cigarettes and e-cigarettes,and to know the differences in treatment of state levies on cigarettes and e-cigarettes. This research hasqualitative research with descriptive research types. The resu

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IONITSE, Vyacheslav, and Tetiana KOSCHUK. "Fiscal and regulatory effects of the tobacco excise duty reform in Moldova: lessons for Ukraine." Fìnansi Ukraïni 2021, no. 3 (2021): 46–59. http://dx.doi.org/10.33763/finukr2021.03.046.

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The article analyses the experience of reforming the excise duty on tobacco products in Moldova in order to build an information base of how innovations in taxation have been integrated abroad and how this experience is taken into account when making administrative decisions in Ukraine. Moldova has implemented a somewhat radical fiscally oriented excise policy, and its excise duty reform for certain types of tobacco products has often been ambiguous in terms of ensuring compliance with EU standards and attaining the claimed objectives. Up to 2020, the country had diverging excise duty rates fo

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IDRISOV, A. A. "TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 36–40. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.006.

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The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustaina

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Sarjana, S. P., and V. Adrison. "The Impact of Multi-Tiered Specific Excise Tax Systems on the Creation of New Tobacco Brands in Indonesia: Public Health Implications." Journal of Tax Reform 10, no. 2 (2024): 397–416. http://dx.doi.org/10.15826/jtr.2024.10.2.175.

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The manufacturing of new cigarette brands at low prices to exploit lower excise tax tiers poses a challenge to the intended objective of cigarette taxation, which is to reduce consumption for public health protection. This study aims to investigate the impact of a specific multi-tiered excise tax system on the creation of new brands. This study utilizes CK-1 data (application for ordering excise tape) from the Directorate General of Customs and Excise, Ministry of Finance (DJBC), as the authority overseeing cigarette excise taxes in Indonesia. The data consists of nine years of research observ

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IDRISOV, A.-Kh A. "DEVELOPMENT OF EXCISE TAXATION IN CONDITIONS OF IMBALANCE IN REGIONAL BUDGETS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 63–70. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.012.

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The article is devoted to the development of excise taxation to balance regional budgets. The high importance of excise taxation as a tool of managing regional budget revenues is outlined. Based on the results of the analysis, a number of conclusions about the importance of excise taxation in solving the problem of balancing regional budgets are made. Measures to develop excise taxation are proposed, including the pro-vision of the long-term nature of tax policy through tools for digitalizing tax planning, improving the distribution of excise taxes by levels of the budget system, as well as di

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Gani, Erik Alexander, Yulia Efni, and Andewi Rokhmawati. "REAKSI PASAR MODAL ATAS KEBIJAKAN KENAIKAN CUKAI DI INDONESIA." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 2, no. 2 (2021): 184–204. http://dx.doi.org/10.31258/jc.2.2.184-204.

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This study aims to analyze the reaction of the capital market to the increase in cigarette excise in Indonesia. This study focuses on cigarette companies listed on the Indonesia Stock Exchange as an increase in excise tax has an impact on the cigarette industry. There are 4 companies that are included in the cigarette industry which are the samples of this study. This study uses an event study to examine the effect of Abnormal Return, Trading Volume Activity and Bid-Ask Spread before and after the increase in excise tax. The findings of this study are that there is no difference in abnormal re

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Morozov, Boris. "Evolution of Excise Taxation in the Usa since the Great Recession." Public Finance and Management 17, no. 3 (2017): 283–302. http://dx.doi.org/10.1177/152397211701700305.

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The most drastic crisis since the Great Depression put a significant amount of stress on states’ revenues. Within the existing framework of taxation systems', an increasing amount of attention from academics and politicians alike concentrates on public revenues from sales and use taxation. Such increased attention is not surprising as revenues from general sales taxes and excise taxation are the dominant group of revenues from own tax sources for states. the article's first contribution is that it shows the evolution of the structure of actual state revenues by sources of these revenues. the m

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Mulyana, Nantama, Taufik Siregar, and Rizkan Zulyadi. "Criminal Policy on Tobacco Excise at North Sumatra Regional Office of The Directorate General of Customs and Excise (DGCE)." Asian Journal of Social and Humanities 1, no. 09 (2023): 510–24. http://dx.doi.org/10.59888/ajosh.v1i09.61.

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This research was conducted to discuss the criminal policy on tobacco excise at North Sumatra Regional Office of the DGCE. The phenomenon of increasing excise rates every year does not reduce tobacco consumption in Indonesia but instead increases the circulation of illegal tobacco products. The research method used is normative juridical research supported by empirical data and interviews. The nature of this research is descriptive analysis. The results of the research on the policy of combating tobacco excise criminal offenses at the North Sumatra Regional Office of the DGCE refer to Law No.

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Surjono, Nasruddin Djoko. "Impact of Excise to Retail Price of Cigarettes Case Study of Excise System Comparison in Indonesia for the Period of2005-2010." Kajian Ekonomi dan Keuangan 17, no. 3 (2015): 201–18. http://dx.doi.org/10.31685/kek.v17i3.12.

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This paper analyzes the impact of implementation of ad valorem , hybrid and specific excise system periods to tobacco price. The main hypothesis HO i.e. there is no difference impact of implementation of ad valorem , hybrid and specific system period to the price. The research question is to answer what fraction of excise is passed on to consumers in each excise systems period and which one of excise system periods has the greatest negative impact on price, which is important to know, when country makes choice on appropriate excise system policy in order to reform their excise system for tobac

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Triono, Doni. "ANALISIS DAMPAK TARIF CUKAI HASIL TEMBAKAU TERHADAP PENERIMAAN NEGARA DAN PRODUKSI TEMBAKAU DOMESTIK." JURNAL PAJAK INDONESIA (Indonesian Tax Review) 1, no. 1 (2017): 124–29. http://dx.doi.org/10.31092/jpi.v1i1.177.

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The government implements fiscal policy with rising excise almost every year. Increasing in excise tariffs can affect in economic growth, especially state revenues and tobacco production. Considering the magnitude of the impact, this study would like to review the implementation of the excise tax policy and its relation to state revenue, the number of cigarette factories and the production of tobacco products. Results of the study found that fiscal policy with rising excise tariffs on tobacco products give a positive influence on state revenues. The evidence from the increase in excise revenue

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Gunnara, Harvensica, Rinaldi Daswito, Indra Martias, and Ristina Rosauli Harianja. "Tobacco Tax Policy and Its Impact on Health Finance in Different Countries: A Systematic Review." Journal of Health Sciences and Epidemiology 2, no. 2 (2023): 63–76. http://dx.doi.org/10.62404/jhse.v2i2.44.

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The consumption of detrimental products, such as cigarettes, has a significant impact on health financing. Smoking is a detrimental practice that has negative effects on health, and the medical expenses linked to smoking-related ailments are considerable. In response, many countries have established cigarette excise laws with the aim of mitigating the adverse effects of smoking on public health and health financing. The implementation of cigarette excise taxes has resulted in a notable reduction in cigarette consumption, an increase in government revenue, and the funding of health programmes.

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Sianturi, King Depa, and Ibrahim Abubakar. "Implementation of Retail Selling Price Tariff Policy in Order to Increase Cigarette Excise Revenue at Kppbc Pasar Baru North Jakarta in 2022." Moneta : Journal of Economics and Finance 1, no. 1 (2023): 66–75. http://dx.doi.org/10.61978/moneta.v1i1.51.

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This research aims to analyze the implementation of the Retail Selling Price Tariff Policy in Increasing Excise Revenues and to determine the obstacles and efforts made to overcome the obstacles faced in implementing the Retail Selling Price Tariff Policy. The research was conducted at KPPBC TMP C Pasar Baru, North Jakarta using a qualitative approach and the data obtained was the result of interviews with informants and documentation. The results of the research can be concluded that the Implementation of the Retail Selling Price Tariff Policy has been running optimally in increasing excise r

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Budi Laksono, Agung, Wahyu Maulid Adha, Hartoto Hartoto, Edwin Agus Buniarto, and Rasyid Widada. "The Short-Term Causality Management Between Economic Growth and Excise Revenue: Review of Economic Regulation and Accounting Best Practice." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 2 (2024): 685–707. http://dx.doi.org/10.57178/atestasi.v7i2.838.

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This study aims to find the Granger causality between economic growth and excise revenue. Does economic growth drive the increase in excise revenue, or vice versa, does excise revenue drive the increase in economic growth? To conduct this test, the Granger causality test is used. Observations were made from 1998 to 2018. This observation period was made considering that 1998 was the year after the economic crisis and 2018 was the last year the excise tariff policy was in effect before it became effective in 2019. Data sources were obtained from the government's state budget financial records.

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Chaloupka, Frank J., Lisa M. Powell, and Kenneth E. Warner. "The Use of Excise Taxes to Reduce Tobacco, Alcohol, and Sugary Beverage Consumption." Annual Review of Public Health 40, no. 1 (2019): 187–201. http://dx.doi.org/10.1146/annurev-publhealth-040218-043816.

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In countries around the world, tobacco use, excessive alcohol consumption, and consumption of sugar-sweetened beverages (SSBs) are significant contributors to the global epidemic of noncommunicable diseases. As a consequence, they contribute, as well, to excess health care costs and productivity losses. A large and growing body of research documents that taxes specific to such products, known as excise taxes, reduce consumption of these products and thereby diminish their adverse health consequences. Although such taxation has historically been motivated primarily by revenue generation, govern

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Setiawan, Prayoga, Gabiela Gumilang, Ayudya Purwani Putri, and Muhamad Refkhi Al Aqilah. "EXTENSIFICATION OF FUEL EXCISE: POTENTIALS AND ECONOMIC IMPACTS IN INDONESIA." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 20, no. 1 (2025): 69–90. https://doi.org/10.25105/v20i1.22072.

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The purpose of this research is to find out the revenue potential and economic impact of imposing an excise tax on RON 90 fuel oil (BBM) in Indonesia. Using the input-output (IO) analysis method and secondary data from the Central Bureau of Statistics and the Ministry of Energy and Mineral Resources, this study analyzes the impact of applying specific excise tariffs of IDR1,000, IDR2,000, and IDR3,000 per liter. The results show that the implementation of excise tax can contribute substantially to state revenue, but also shows significant negative impacts on economic output, gross value added,

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Riski, Naufal, and Gunawan Djajaputra. "The Legislative Mechanism of the Sugar Excise Law: An Effort to Prevent Diabetes in Indonesia." Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam 17, no. 1 (2025): 382–95. https://doi.org/10.32505/jurisprudensi.v17i1.11660.

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Ideally, excessive sugar consumption should be systematically controlled through state regulations, one of which is the imposition of excise taxes on sugar-sweetened beverages (SSBs). However, in reality, the implementation of this policy in Indonesia still faces complex legislative challenges and resistance from various parties, making diabetes prevention efforts less than optimal. This study aims to analyze the legislative mechanism of the Sugar Excise Law as a legal instrument to prevent the rising prevalence of non-communicable diseases, particularly diabetes, in Indonesia. This research e

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CANNON, JOHN D. "Policy planning in HM Customs and Excise Customs Policy Directorate. A trainer's perspective." Public Administration and Development 17, no. 2 (1997): 223–34. http://dx.doi.org/10.1002/(sici)1099-162x(199705)17:2<223::aid-pad942>3.0.co;2-z.

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Yudha Saputra, Ignasius Hendrasmo, and Muhammad Abduh. "Implementasi Kebijakan Impor Barang Menggunakan Fasilitas ASEAN-India pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Palembang." Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2, no. 4 (2024): 87–99. https://doi.org/10.55606/birokrasi.v2i4.1520.

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Implementation of the Policy on Import of Goods Using ASEAN-India Facilities at the Palembang Customs and Excise Supervision and Service Office. This research aims to: 1) Implementation of the Policy on Import of Goods Using ASEAN-India Facilities at the Palembang Customs and Excise Supervision and Service Office; 2) Describe and analyze the supporting and inhibiting factors for the Implementation of the Import of Goods Policy Using ASEAN-India Facilities at the Palembang Customs and Excise Supervision and Service Office. This research uses research using a descriptive method is research that

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David, Petr. "Tax incidence of the changes in the excise duty on cigarettes in 2003–2006 in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 3 (2007): 23–32. http://dx.doi.org/10.11118/actaun200755030023.

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The contribution deals with the tax incidence of the changes in the excise duty on cigarettes rates since the year 2003 to 2006 in the Czech Republic. The shift in the tax burden is quantified on the basis of observations of the consumer prices of selected commodities subjected to the excise duties in periods of the changes in the excise duty on cigarettes rates in the Czech Republic. The factors influencing the shifts and impacts of increased tax burden caused by excise duty on cigarettes rate increase in the Czech Republic are identified in this contribution. The results of the contribution

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Ptak, Michał. "The role of excise duty on energy carriers in Polish environmental policy." Equilibrium 3, no. 2 (2009): 99–107. http://dx.doi.org/10.12775/equil.2009.024.

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The paper presents the role of excise duty on energy carriers in air pollution and climate change policy. The author shows that excise duty rates and tax exemptions provide incentives for switching to cleaner fuels and promote renewable energy sources. Furthermore, the article explores possible directions of changes in energy taxes in Poland. These changes can be based on experience gained by other European countries. The author shows that energy taxes can be introduced as a part of environmental tax reform.

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Nafi’ah, Binti Azizatun. "Strategi Kebijakan Kenaikan Tarif Cukai Hasil Tembakau Dalam Rangka Menekan Konsumsi Rokok Indonesia." Journal of Governance and Administrative Reform 2, no. 1 (2021): 61–81. http://dx.doi.org/10.20473/jgar.v2i1.30662.

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AbstractTobacco is an agricultural commodity in the plantation sector which has a high selling value. It is known that the largest customs and excise tax contributor taken by the Directorate General of Customs and Excise (DJBC) comes from Tobacco Products Excise (CHT). Behind the large number of revenue from this excise, the government states that smoking deaths take into account the dimensions of public health. Every year the government issues a policy of excise tariffs on tobacco products and exits the retail sale price (HJE), but this policy does not have a significant impact on the public.

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Panjaitan, Jesly. "CUKAI PLASTIK UNTUK MENGATASI INDONESIA DARURAT SAMPAH PLASTIK." Jurnal Budget : Isu dan Masalah Keuangan Negara 4, no. 1 (2022): 101–20. http://dx.doi.org/10.22212/jbudget.v4i1.39.

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Indonesia has a significant problem with plastic. The purpose of this study is to analyze Indonesia’s problems with plastic and analize the impact of the plastic waste. The excise of plastic is not implemented yet due to polemic between two ministries and the absence of implementing regulations of plastic excise. It is needed courage and willpower from Government to implement the excise of plastic. The policy should combine with other fiscal policies and need participation of various parties instead of government only

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Andriyanto, Riyan, and Ima Mayasari. "Excise Policy on Sugar-sweetened Beverages: A Step Towards Indonesia’s Future." International Journal of Economics, Business and Management Research 09, no. 02 (2025): 50–59. https://doi.org/10.51505/ijebmr.2025.9205.

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Over the past two decades, the consumption of sugar-sweetened beverages (SSBs) in Indonesia has risen significantly, leading to an increased burden of non-communicable diseases (NCDs), particularly type II diabetes mellitus. In 2022, the International Diabetes Federation (IDF) reported that 41,817 individuals in Indonesia were diagnosed with diabetes. To address this public health challenge, the Indonesian Government plans to expand the scope of excisable goods to include SSBs, leveraging excise duties as both a revenue-generating mechanism and a regulatory tool. This study analyzes the formul

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Ribisl, Kurt M., Shelley Diane Golden, Jidong Huang, and Michelle Scollo. "Addressing lower-priced cigarette products through three-pronged comprehensive regulation on excise taxes, minimum price policies and restrictions on price promotions." Tobacco Control 31, no. 2 (2022): 229–34. http://dx.doi.org/10.1136/tobaccocontrol-2021-056553.

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The prices that smokers pay out-of-pocket for their tobacco products ultimately influence their smoking behaviour. Although cigarette excise taxes are arguably the best and most used policy to increase cigarette prices, taxes are only one component of retail cigarette prices. The persistence of lower-priced products, disproportionately purchased by lower-income smokers, in jurisdictions with high excise taxes is an Achilles heel for tobacco tax policy. When governments raise excise taxes, the tobacco industry responds. The industry reduces tax pass-through to minimise the price increases for l

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Utama, Ramadaan Galih, and Steph Subanidja. "Threat Analysis of the Rejection of the Policy on the Excise Extensification of Sugar-Sweetened Beverages in Packaging." Security Intelligence Terrorism Journal (SITJ) 2, no. 2 (2025): 77–94. https://doi.org/10.70710/sitj.v2i2.53.

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The excise policy on sugar-sweetened beverages (SSB), which has been regulated in Law No. 7 of 2021 concerning the Harmonization of Tax Regulations, faces significant implementation challenges, especially from the resistance of industry players. The purpose of this study is to analyze the potential threat of rejection of the excise policy on sugar-sweetened beverages (SSB) and formulate an intelligence strategy in dealing with these threats. The research was conducted using qualitative research methods with data collection techniques from in-depth interviews with relevant stakeholders, observa

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Rahmi, Notika, and Selvi Selvi. "Pemungutan Cukai Plastik Sebagai Upaya Pengurangan Sampah Plastik." Jurnal Pajak Vokasi (JUPASI) 2, no. 2 (2021): 66–69. http://dx.doi.org/10.31334/jupasi.v2i2.1430.

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This study aims to analyze the collection of plastic excise as an effort to reduce plastic waste in Indonesia. This research is a qualitative research by observing, interviewing and analyzing the documents. The results of the study indicate that the proposed plastic excise tariff of 200 Rupiahs per bag is still considered too low so that researchers consider it will not have a significant impact on reducing plastic consumption in Indonesia. In addition, commitment from the government, employers and the wider community is needed to support this plastic excise tax policy.

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MENCINGER, JOE, and ROBERT VOLJAK. "EXCISE TAX POLICY AND CROSS-BORDER PURCHASES OF AUTOMOTIVE FUELS." International Journal of Management Cases 13, no. 3 (2011): 77–91. http://dx.doi.org/10.5848/apbj.2011.00041.

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Neneman, Jarosław. "Alcohol excise duty policy in Poland in the 21st century." Journal of Health Inequalities 7, no. 2 (2021): 102–6. http://dx.doi.org/10.5114/jhi.2021.113169.

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