relation: https://eprints.untirta.ac.id/50008/
title: IMPLEMENTASI AUDIT CUKAI OLEH  DIREKTORAT JENDERAL BEA DAN CUKAI ATAS  PRODUKSI DAN DISTRIBUSI HASIL TEMBAKAU
creator: Alfina, Febrianti Nur
subject: AS Academies and learned societies (General)
description: The Directorate General of Customs and Excise plays a strategic role in securing state revenue through the supervision of excisable goods, particularly tobacco products. This study aims to evaluate the effectiveness of excise audits in enhancing tobacco excise revenue over the past five years. A descriptive qualitative method was applied, supported by statistical data and documentation for contextual  analysis, along with questionnaires to identify challenges in audit implementation. The findings indicate that excise audits contribute to increasing business compliance and reducing potential revenue leakage. However, the audit process still encounters several obstacles, primarily due to limited access to internal company data and regulatory constraints that hinder audit effectiveness. Therefore,  regulatory refinement and stronger coordination between Customs and Excise and business actors are essential to ensure the sustainable optimization of excise revenue.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/50008/1/Febrianti%20Nur%20Alfina_5503220010_FullText.pdf
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identifier: https://eprints.untirta.ac.id/50008/2/Febrianti%20Nur%20Alfina_5503220010_01.pdf
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identifier: https://eprints.untirta.ac.id/50008/3/Febrianti%20Nur%20Alfina_5503220010_02.pdf
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identifier: https://eprints.untirta.ac.id/50008/4/Febrianti%20Nur%20Alfina_5503220010_03.pdf
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identifier: https://eprints.untirta.ac.id/50008/5/Febrianti%20Nur%20Alfina_5503220010_04.pdf
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identifier: https://eprints.untirta.ac.id/50008/6/Febrianti%20Nur%20Alfina_5503220010_05.pdf
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identifier: https://eprints.untirta.ac.id/50008/7/Febrianti%20Nur%20Alfina_5503220010_Ref.pdf
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identifier: https://eprints.untirta.ac.id/50008/8/Febrianti%20Nur%20Alfina_550322001_Lampiran.pdf
identifier:   Alfina, Febrianti Nur  (2025) IMPLEMENTASI AUDIT CUKAI OLEH DIREKTORAT JENDERAL BEA DAN CUKAI ATAS PRODUKSI DAN DISTRIBUSI HASIL TEMBAKAU.  D3 thesis, Universitas Sultan Ageng Tirtayasa.