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VOL. 10, ISSUE 5 (2024)
The contribution of excise tax to government revenue: A case study of developed countries
Authors
Lenny Panggabean, Milko Hutabarat, Frangki Y Sitorus, Fikar Pamungkas
Abstract
Excise revenue and domestic tax revenue are two things that can’t be
separated, because the total domestic tax revenue contained in the central
government financial report (LKPP) made by the Directorate General of Treasury
of the Ministry of Finance of the Republic of Indonesia contains that the
percentage of excise revenue cannot be underestimated because it can reach a
value of fourteen percent in 2022 and is a large contribution to state revenue.
The data analysis technique used is descriptive and contribution analysis which
aims to analyse the amount of contribution of excise on tobacco products (CHT),
excise on ethyl alcohol (ethanol), excise on drinks containing ethyl alcohol
(MMEA) and total excise revenue to total domestic tax revenue for nineteen
years starting from 2004 to 2022. Total excise revenue and total domestic tax
revenue are highly dependent on excise on tobacco products, while excise on
ethyl alcohol has no significant contribution to total excise revenue and total
domestic tax revenue. Excise on beverages containing ethyl alcohol has a
contribution to total excise revenue, but this is inversely proportional to
total domestic tax revenue which results in the conclusion that it has no
significant contribution and for total excise revenue it contributes
significantly to total tax revenue.
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Pages:24-30
How to cite this article:
Lenny Panggabean, Milko Hutabarat, Frangki Y Sitorus, Fikar Pamungkas "The contribution of excise tax to government revenue: A case study of developed countries". International Journal of Commerce and Management Research, Vol 10, Issue 5, 2024, Pages 24-30
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