New evidence of illicit cigarette consumption and
government revenue loss in Indonesia

Kasri, Rahmatina Awaliah; Ahsan, Abdillah; Wiyono, Nur Hadi; Jacinda, Ardhini R.; Kusuma, Dian

doi:10.18332/tid/142778

Cited by 8 publications

(10 citation statements)

References 4 publications

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“…In the works of authors from other countries, devoted to the problem of tobacco smuggling, the question of the need to introduce criminal liability for such actions is often not relevant, since criminal liability for tobacco smuggling already exists in most countries. In works (Zhang & Schwartz, 2015; Kasri et al, 2021), in particular, the factors affecting tobacco smuggling were examined. In both works, among the reasons that stimulate smuggling, the authors identify high excise taxes on tobacco.…”

Section: Resultsmentioning

confidence: 99%

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2022

Law. Human. Environment

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Рекомендовано до друку та поширення через мережу Інтернет Вченою радою Національного університету біоресурсів і природокористування України (протокол № 4 від 23 листопада 2022 р.) Свідоцтво про державну реєстрацію друкованого засобу масової інформації серії КВ 25123-15063 ПР від 17 лютого 2022 р. Журнал входить до переліку наукових фахових видань України Категорія «Б». Галузь наук -юридичні, спеціальності -081 «Право», 293 «Міжнародне право» (наказ Міністерства освіти і науки України від 17 березня 2020 р. № 409) Журнал представлено в міжнародних наукометричних базах даних, репозитаріях та пошукових системах:

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Section: Resultsmentioning

confidence: 99%

Untitled

2022

Law. Human. Environment

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“…Spivak, Givel, Monnat (2018) conclude that smokers consider their pocketbooks but both current and former smokers are ideologically motivated to oppose health initiatives; therefore, public health policymakers should emphasize the importance of public education and social norms in gaining support for tobacco control policies. Illegal cigarettes cause governments a significant revenue loss (Kasri et al, 2021). Moldonado et al (2020) state that illegal cigarettes account for 3.5 % of overall cigarette consumption in five Colombian towns, which is a much lower estimate than the data provided by the industry.…”

Section: Literature Reviewmentioning

confidence: 98%

“…The assumption is that the market absorbed all cigarettes in the year of their production. Data on population estimates were based on population estimates provided by the Bureau of Statistics (Kasri et al, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Schafferer et al (2018) used panel data for legal and illegal cigarette consumption and fixed-effect regression models for different income groups. Kasri et al (2021) estimate the illicit cigarette trade in terms of its volume and revenue loss. Illicit trade was estimated as a difference between legal cigarette sales and domestic consumption recorded by national representative surveys.…”

Section: Literature Reviewmentioning

confidence: 99%

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Moral dilemma in deciding on the amount of excise tax on tobacco products in the Czech Republic

Simotová,

Votava

2023

JESI

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The goal of the paper is to identify the relationship between the amount of excise tax (ET) on tobacco products in the Czech Republic and the collection of excise tax on tobacco products into the state budget of the Czech Republic between 2013 and 2021. The development of the tax rate and the method of determining the amount of excise tax on tobacco products in the CR is illustrated using the comparison method. The relationship between the revenue for the state budget from tobacco products and the amount of excise tax on tobacco products in the CR is expressed using a regression model. Development trends of illegal tobacco products in the territory of the CR are represented using time series regression. The net revenues from the excise tax on tobacco products are calculated using the difference-indifference method. The amount of costs incurred by the state associated with smoking is defined based on an in-depth analysis of literary resources on the Web of Science portal, where a calculation based on a percentage share of the GDP is used. The results indicate that the excise tax rates in individual years show a growing trend except for one year where there was no change in the excise tax rate. On the other hand, the results show that an increased excise tax does not automatically result in higher revenue for the state budget. Other factors influence the collection of the excise tax on tobacco products, such as illicit trade in tobacco products. It is possible to use other research methods and data sources to determine the development of illegal trade in tobacco products to calculate the amount of smoking-related costs to the state.

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“…Excise revenue from tobacco products exceeds fifty percent of the overall revenue earned by the Directorate General of Customs and Excise, which includes Import Duties, Export Duties, and Excise. Tobacco excise revenue in the last five years or from 2017 to 2021 has increased from 147.72 trillion in 2017 or around 96.37% of total excise revenue to 203.81 trillion in 2021 or around 96.57% of total excise revenue (Central Government Financial Report (Audited), 2017,2021.…”

Section: Introductionmentioning

confidence: 99%

Customs and Excise Officers Authority on Illegal Cigarette in Indonesia

Hamid

Samuel²

2022

JKanun

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Tobacco excise is the largest contributor to revenue in the state budget collected by the Directorate General of Customs and Excise (DGCE). On the other hand, the largest prosecution carried out by DGCE from the top 10 (ten) prosecutions is the prosecution of tobacco products (cigarettes), the success of these prosecutions is inseparable from the administrative authority specifically granted by the Law to the DGCE. This study aims to find out wheter the DGCE authotiy has been exercised with the correct authority. In this study, researchers used doctrinal legal research with qualitative method with primary data. The research shows that law enforcement carried out by customs and excise officials is the administrative authority and this authority is not unlimited. It is appropriate for policy makers to harmonize the procedures for prosecution with limits of authority owned and to provide in-depth understanding thus customs and excise officials.

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New evidence of illicit cigarette consumption and government revenue loss in Indonesia

Cited by 8 publications

References 4 publications

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Moral dilemma in deciding on the amount of excise tax on tobacco products in the Czech Republic

Customs and Excise Officers Authority on Illegal Cigarette in Indonesia

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