ANALISIS PENGARUH PENETAPAN HARGA JUAL ECERAN DAN TARIF CUKAI ROKOK TERHADAP PRODUKSI ROKOK DAN PENERIMAAN CUKAI JENIS SIGARET KRETEK MESIN PADA TAHUN 2009-2012
| Main Authors: | , Kaesto Budi Rianto, , Poppy Ismalina, M.Ec., Ph.D |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/133256/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=73822 |
Daftar Isi:
- The development of Indonesian tobacco industry in recent years shows an interesting phenomenon. The industry showed significant growth despite a lot of pressure from various parties and a change in retail prices and rates are likely to increase. Changes in retail prices and rates will certainly affect consumer purchasing power that can ultimately affect the amount of consumer demand for tobacco products, cigarette production, corporate profits, and tax revenues This study aims to look at the effect of fixing the retail price restrictions and tariffs on Machine Kretek Cigarettes (SKM) on cigarette production and revenues. The sample under study is divided into two categories of companies, namely companies SKM group I and II. Each of these 4 companies for the category SKM group I and 10 companies for the category SKM group II. The analytical tool used is panel data regression. Panel data regression estimation technique used is the Fixed Effect Model (FEM). The results showed that the group of companies SKM group I, the increase in limit-setting retail prices and tax rates had no significant effect on the growth of cigarette production and revenues. However, the group of companies SKM group II, the increase in the retail selling price has a significantly negative effect, while tax rates have a significant positive effect also on cigarette production growth and tax revenues. In this study, Effect of price on demand is considered not valid for addictive products such as cigarettes. Demand for cigarettes is inelastic, so that if there is a change of policy by the government in the form of fixing retail prices and are likely to increase excise rates showed no significant effect on cigarette production and revenues. Thus, the government is still able to increase the limit retail prices and tariffs gradually until the optimal limit cigarette production indications or tax revenues began to decline