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.
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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.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | 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. | |||||||||
| Uncontrolled Keywords: | excise audit, tobacco products, excise revenue, DJBC, regulation audit cukai, hasil tembakau, penerimaan cukai, DJBC, regulasi | |||||||||
| Subjects: | A General Works > AS Academies and learned societies (General) A General Works > AS Academies and learned societies (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Febrianti Nur Alfina | |||||||||
| Date Deposited: | 26 Jun 2025 06:27 | |||||||||
| Last Modified: | 26 Jun 2025 06:27 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/50008 |
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