?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PEMUNGUTAN+CUKAI+ROKOK+ELEKTRIK+DAN+KONTRIBUSINYA%0D%0A%0D%0ATERHADAP+PENERIMAAN+NEGARA&rft.creator=%09Marentino+%2C+Narade%09&rft.subject=340+Ilmu+hukum&rft.subject=342+Hukum+tata+negara%3A&rft.description=Rokok+merupakan+suatu+komoditas+besar+yang+dimiliki+bangsa+Indonesia+yang%0D%0Amenjadi+sumber+penerimaan+negara+yang+cukup+diperhitungkan.+Seiring+dengan%0D%0Aperkembangan+zaman+maka+tercipta+alternatif+dari+rokok+konvensional+yakni+rokok%0D%0Aelektrik+yaiu+alat+yang+dirancang+menyerupai+rokok+konvensional+yang+tidak%0D%0Amembakar+tembakau.+Pemerintah+memberikan+perhatian+khusus+pada+rokok%0D%0Aelektrik+dan+membentuk+peraturan+untuk+mengatur+penggunaan+rokok+elektrik.%0D%0APermasalahan+dalam+penelitian+ini+adalah.+1)+bagaimana+pengaturan+pemungutan%0D%0Acukai+rokok+elektrik+di+Indonesia+dan+hal+yang+mempengaruhi+besaran+tarifnya.+2)%0D%0Aapa+saja+faktor+pendorong+atau+penghambat+pemungutan+cukai+rokok+elektrik%0D%0Aterhadap+penerimaan+negara.%0D%0APendekatan+masalah+yang+digunakan+dalam+penelitian+ini+adalah+pendekatan%0D%0Ayuridis-empiris.+Pendekatan+yuridis+dilakukan+dengan+mengkaji+aturan-aturan+yang%0D%0Aberhubungan+dengan+pemungutan+cukai+terhadap+rokok+elektrik%2C+sedangkan%0D%0Apendekatan+empiris+dilakukan+dengan+mengumpulkan+data+primer+secara+langsung%0D%0Adari+objek+penelitian+melalui+wawancara+dengan+informan%2Fnarasumber+yang%0D%0Aberhubungan+langsung+dengan+objek+yang+diteliti.%0D%0ABerdasarkan+hasil+penelitian+dan+pembahasan+dapat+ditarik+kesimpulan+bahwa+1)%0D%0Adalam+pemungutan+cukai+rokok+elektrik+diatur+pada+Peraturan+Menteri+Keuangan%0D%0ANo.+191%2FPMK.010%2F2022%2C+cairan+rokok+elekrtik+diklasifikasikan+sebagai+barang%0D%0AHasil+Pengolahan+Tembakau+Lainnya.+Tembakau+mengandung+nikotin+yang%0D%0Amerupakan+zat+adiktif+yang+dapat+menimbulkan+dampak+negatif+bagi+masyrakat.%0D%0ASelain+pengaturannya+terdapat+kontribusi+yang+diberikan+dari+diberlakukannya%0D%0Apemungutan+cukai.+Beberapa+hal+yang+mempengaruhi+besaran+tarif+cukai+adalah%0D%0Aperekembangan+industri+rokok+elektrik%2C+dan+diperlukannya+pengawasan+dalam%0D%0Apenggunaan+rokok+elektrik.+2)+Penghambat+dalam+pemungutan+cukai+rokok+elektrik%0D%0Aadalah+rokok+elektrik+yang+tidak+memiliki+pita+cukai+dan+terjadinya+penyelundupan%0D%0Arokok+ilegal%2C+hal+tersebut+nantinya+menjadi+hambatan+yang+akan+memberikan%0D%0Adampak+negatif+dalam+pemungutan+cukai.%0D%0AKata+Kunci+%3A+Cukai%2C+Rokok+Elektrik%2C+Penerimaan+Negara%0D%0ACigarettes+are+a+large+commodity+owned+by+the+Indonesian+nation+which+is+a+source%0D%0Aof+state+revenue+that+is+quite+calculated.+Along+with+the+times%2C+an+alternative+to%0D%0Aconventional+cigarettes+was+created%2C+namely+electronic+cigarettes%2C+which+are+tools%0D%0Adesigned+to+resemble+conventional+cigarettes+that+do+not+burn+tobacco.+The%0D%0Agovernment+paid+special+attention+to+e-cigarettes+and+established+regulations+to%0D%0Aregulate+the+use+of+e-cigarettes.+The+problem+in+this+study+is.+1)+how+to+regulate+the%0D%0Acollection+of+excise+tax+on+e-cigarettes+in+Indonesia+and+what+affects+the+amount+of%0D%0Atariffs.+2)+Factors+driving+and+inhibiting+the+collection+of+e-cigarette+excise+taxes+on%0D%0Astate+revenues.%0D%0AThe+problem+approach+used+in+this+study+is+juridical-empirical.+The+juridical%0D%0Aapproach+is+carried+out+by+reviewing+the+rules+related+to+the+Collection+of+Excise%0D%0ATax+on+Electronic+Cigarettes%2C+while+the+empirical+approach+is+carried+out+by%0D%0Acollecting+primary+data+directly+from+the+object+of+research+through+interviews%0D%0Awith+certain+informants%2Fsources.%0D%0ABased+on+the+results+of+research+and+discussion%2C+it+can+be+concluded+that+1)+in+the%0D%0AMinister+of+Finance+Regulation+No.+191%2FPMK.010%2F2022%2C+electronic+cigarette%0D%0Aliquids+are+classified+as+Other+Tobacco+Processing+Products.+Tobacco+contains%0D%0Anicotine+which+is+an+addictive+substance+that+can+harm+society.+In+addition+to+the%0D%0Aregulation%2C+there+are+contributions+made+from+the+enactment+of+excise+tax%0D%0Acollection+which+has+a+direct+impact+on+state+revenue+through+data+on+excise+revenue%0D%0Aon+e-cigarettes.+Some+things+that+affect+the+amount+of+excise+rates+are+the%0D%0A%0D%0Adevelopment+of+the+e-cigarette+industry+and+the+need+for+supervision+in+the+use+of+e-%0D%0Acigarettes.+2)+Excise+tax+collection+does+not+always+work+as+it+should+be+found+that%0D%0A%0D%0Amany+e-cigarettes+do+not+have+excise+bands+and+the+occurrence+of+illegal%0D%0Acigarette+smuggling%2C+will+be+an+obstacle+that+will+hurt+tax+collection.%0D%0A%0D%0AKeywords+%3A+Taxes%2C+Electric+Cigarettes%2C+State+Revenue&rft.publisher=HUKUM&rft.date=2024-04-29&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85401%2F1%2FABSTRAK%2520-%2520Marentino%2520Narade.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85401%2F2%2FSKRIPSI%2520FULL%2520-%2520Marentino%2520Narade.pdf&rft.format=text&rft.identifier=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