eprintid: 50008 rev_number: 24 eprint_status: archive userid: 16665 dir: disk0/00/05/00/08 datestamp: 2025-06-26 06:27:20 lastmod: 2025-06-26 06:27:20 status_changed: 2025-06-26 06:27:20 type: thesis metadata_visibility: show creators_name: Alfina, Febrianti Nur creators_id: 5503220010 contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Pratiwi, Refi contributors_name: Haryono, Selly Anggraeni contributors_id: 201808032128 contributors_id: 198911052022032015 corp_creators: Universitas Sultan Ageng Tirtayasa corp_creators: Fakultas Ekonomi dan Bisnis corp_creators: Administrasi Pajak title: IMPLEMENTASI AUDIT CUKAI OLEH DIREKTORAT JENDERAL BEA DAN CUKAI ATAS PRODUKSI DAN DISTRIBUSI HASIL TEMBAKAU ispublished: pub subjects: AS divisions: FEB divisions: D3Perpajakan full_text_status: restricted keywords: excise audit, tobacco products, excise revenue, DJBC, regulation audit cukai, hasil tembakau, penerimaan cukai, DJBC, regulasi note: Direktorat Jenderal Bea dan Cukai (DJBC) memiliki peran strategis dalam mengamankan penerimaan negara melalui pengawasan terhadap barang kena cukai, khususnya hasil tembakau. Penelitian ini bertujuan untuk mengevaluasi efektivitas audit cukai dalam meningkatkan penerimaan cukai hasil tembakau selama lima tahun terakhir. Metode yang digunakan adalah kualitatif deskriptif dengan dukungan data statistik dan dokumentasi sebagai konteks analisis, serta kuesioner untuk mengidentifikasi hambatan dalam pelaksanaan audit. Hasil penelitian menunjukkan bahwa audit cukai berkontribusi dalam meningkatkan kepatuhan pelaku usaha dan menekan potensi kebocoran penerimaan. Namun, proses audit masih menghadapi sejumlah tantangan, terutama terkait keterbatasan akses terhadap data internal perusahaan dan kendala regulasi yang belum sepenuhnya mendukung efektivitas audit. Oleh karena itu, diperlukan penyempurnaan regulasi dan penguatan koordinasi antara DJBC dan pelaku usaha guna mendukung optimalisasi penerimaan cukai secara berkelanjutan. abstract: 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 date_type: published pages: 132 institution: Universitas Sultan Ageng Tirtayasa department: Administrasi Pajak thesis_type: diploma thesis_name: dphil citation: 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. document_url: https://eprints.untirta.ac.id/50008/1/Febrianti%20Nur%20Alfina_5503220010_FullText.pdf document_url: https://eprints.untirta.ac.id/50008/2/Febrianti%20Nur%20Alfina_5503220010_01.pdf document_url: https://eprints.untirta.ac.id/50008/3/Febrianti%20Nur%20Alfina_5503220010_02.pdf document_url: https://eprints.untirta.ac.id/50008/4/Febrianti%20Nur%20Alfina_5503220010_03.pdf document_url: https://eprints.untirta.ac.id/50008/5/Febrianti%20Nur%20Alfina_5503220010_04.pdf document_url: https://eprints.untirta.ac.id/50008/6/Febrianti%20Nur%20Alfina_5503220010_05.pdf document_url: https://eprints.untirta.ac.id/50008/7/Febrianti%20Nur%20Alfina_5503220010_Ref.pdf document_url: https://eprints.untirta.ac.id/50008/8/Febrianti%20Nur%20Alfina_550322001_Lampiran.pdf