Appraisal of Kenya's excisable goods management system using interrupted time series analysis: A case of cigarettes and cigars excise tax revenue

Munga, Boaz; Shibia, Adan Guyo; Onsomu, Eldah

doi:10.1016/j.ypmed.2022.107408

Cited by 5 publications

(2 citation statements)

References 11 publications

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“…Recently, this concept has also been used in the criminal aspect, namely restorative justice, which essentially restores/restores the condition of the perpetrator and victim to their original condition with specific provisions (Hasibuan et al, 2015;Pérez-Jorge et al, 2023;Waluyo, 2020). The concept of restorative Justice as an effort to recover the state losses as an alternative to criminal excise sanctions has begun to be accommodated in Law Number 7 of 2021 concerning Harmonization of Tax Regulations, which can be used as a basis by investigators in resolving criminal excise cases based on the principle's restorative justice (Alsukait et al, 2020;Darussalam et al, 2019;Munga et al, 2023;Sinta, 2022).…”

Section: Ijssr Page 2852mentioning

confidence: 99%

Juridical Analysis of Settlement of Criminal Excise Cases Using The Principles of Restorative Justice

Widarto

2023

IJSSR

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The enforcement of criminal law in the Excise Law traditionally focuses on penalties. Still, since Law Number 7 of 2021, PPNS Customs and Excise investigators at the Cikarang Customs and Excise Office can now apply the principle of restorative justice in resolving criminal excise cases. This research, conducted through normative legal methods with a case approach, aims to clarify the concept and mechanism of implementing restorative justice in resolving excise criminal cases at the Cikarang Customs and Excise Office. Results from September 2023 reveal that the office has successfully implemented restorative justice 106 times, leading to asset recovery of Rp. 2,434,494,100. The benefits include a decrease in excise violations, with only a 1.9% recidivism rate. In conclusion, restorative justice has been effective, prioritising beneficial justice efforts and increasing state revenue while deterring repeat excise criminal acts.

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Section: Ijssr Page 2852mentioning

confidence: 99%

Juridical Analysis of Settlement of Criminal Excise Cases Using The Principles of Restorative Justice

Widarto

2023

IJSSR

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“…Determination of Retail Selling Price Limits (HJE) per stick or gram of each type of tobacco product from each group of tobacco factory entrepreneurs is based on calculating the total Retail Selling Price (HJE) notified or submitted an application by tobacco product factory entrepreneurs to the Minister of Finance, in accordance with the limits minimum and maximum that have been determined by the Minister of Finance (Munga et al, 2023). Excise rates for tobacco products are determined using the amount in rupiah for each unit of cigarette or gram of tobacco products (Bowman, 2019).…”

Section: Introductionmentioning

confidence: 99%

Implementation of Retail Selling Price Tariff Policy in Order to Increase Cigarette Excise Revenue at Kppbc Pasar Baru North Jakarta in 2022

Sianturi,

Abubakar

2023

moneta

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This research aims to analyze the implementation of the Retail Selling Price Tariff Policy in Increasing Excise Revenues and to determine the obstacles and efforts made to overcome the obstacles faced in implementing the Retail Selling Price Tariff Policy. The research was conducted at KPPBC TMP C Pasar Baru, North Jakarta using a qualitative approach and the data obtained was the result of interviews with informants and documentation. The results of the research can be concluded that the Implementation of the Retail Selling Price Tariff Policy has been running optimally in increasing excise revenue, which can be proven by the large value of Realization of Excise Revenue in the Implementation of the Retail Selling Price Tariff Policy. In its implementation, there are obstacles faced in the form of technical obstacles from internal and external parties. To overcome the obstacles that occur, preventative efforts are made by providing information and direction to Taxpayers and the Public to fulfill and comply with the provisions that have been given to minimize misunderstanding of the objectives of the Tariff Policy in its implementation.

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The digital era of taxation: Analysing the effectiveness of digital tax adoption on petroleum excise duty revenue

Opiso,

Korutaro Nkundabanyanga,

Tumwine

et al. 2023

Cogent Business & Management

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Appraisal of Kenya's excisable goods management system using interrupted time series analysis: A case of cigarettes and cigars excise tax revenue

Cited by 5 publications

References 11 publications

Juridical Analysis of Settlement of Criminal Excise Cases Using The Principles of Restorative Justice

Juridical Analysis of Settlement of Criminal Excise Cases Using The Principles of Restorative Justice

Implementation of Retail Selling Price Tariff Policy in Order to Increase Cigarette Excise Revenue at Kppbc Pasar Baru North Jakarta in 2022

The digital era of taxation: Analysing the effectiveness of digital tax adoption on petroleum excise duty revenue

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