Analisis Realisasi Penerimaan Pajak Rokok Provinsi Sumatera Utara Tahun 2019-2023

Abstract

The cigarette tax revenue deposited into each province's Regional General Cash Account (RKUD) must be evaluated for its achievement level by comparing its realization with the targets set in the budget. The realization of cigarette tax revenue in North Sumatra Province from 2019 to 2023 shows a fluctuating trend. During these years, the revenue targets were only achieved in 2020 and 2022. Therefore, analyzing the realization of cigarette tax revenue in North Sumatra Province for 2019-2023 is necessary. This study aims to determine the achievement level of cigarette tax revenue realization against budget targets in North Sumatra Province for 2019-2023, to identify the factors causing the non-achievement of cigarette tax revenue targets, and to understand the efforts made by the North Sumatra provincial government to achieve these revenue targets. The data analysis method used in this research is descriptive qualitative. Data collection techniques include interviews, observations, documentation studies, and literature reviews. The results of this study indicate that the realization of cigarette tax revenue in North Sumatra Province during 2019-2023 shows a fluctuating trend. In 2020 and 2022, the realization exceeded the targets, however in 2019, 2021, and 2023, the targets were not met. Factors contributing to the non-achievement of cigarette tax revenue targets include downtrading due to increases in Tobacco Product Excise (CHT) rates, a shift in consumption from conventional to electronic cigarettes, and the widespread circulation of illegal cigarettes. Efforts made by the North Sumatra provincial government to achieve cigarette tax revenue targets include joint market operations, "Gempur Rokok Ilegal" market operations by Customs, and public outreach.