Realisasi Penerimaan Pajak Rokok terhadap Pendapatan Asli Daerah (PAD) Provinsi Sumatera Utara pada Tahun 2018-2021 (Studi pada Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara)

Abstract

Cigarette Tax Revenue is motivated as one of the important sources of state revenue in Indonesia. This cigarette tax came into force on January 1, 2014 contained in article 18 of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution. Cigarette tax revenue is also one of the sources of Region. Original Revenue (PAD)) which contributes greatly to financing regional government, administration and also has a major influence on regional development

This study aims to End out how the realization and contribution of cigarette tax revenue

to North Sumatra Province's Original Revere (PAD) in 2018-2021, and to find out what are the

obstacles faced by local governments in this cigarette ox revenue for taxpayers in North Sumatra Province and efforts.

This research uses a type of qualitative research method that descriptive The research date used is in the form of primary data obtained from interviews and observations as well as secondary dam sourced from jounals documents and notes on taxation. With research informants, namely, the head of the cigarette tax bookkeeping and reporting sub-sector at the Regional Tax and Retribution Management Board (BPPD) of North Sumatra Province.

Based on the research that has been done, it can be concluded that the highest realization of cigarette tax revere in North Sumatra Prince occurred in 2020 with percentage of 113.15% and the lowest in 2018 was 89.5%. The obstacles and efforts in realizing cigarette tax revenue are the obstacle in the form of a lack of public awareness of illegal cigarette which occurs due to the cheap price of illegal cigarettes compared to cigarette in general. Therefore, there are efforts made by the BPPRD, namely by conducting outreach the community to increase public insight into illegal cigarettes.