Sukmawati, Isty Widi (2018) Pengaruh Pengawasan, Penyidikan Dan Penindakan Cukai Minuman Mengandung Etil Alkohol (MMEA) Buatan Dalam Negeri Terhadap Penerimaan Cukai (Studi Pada Kantor Wilayah Direktorat Jendral Bea dan Cukai Jawa Barat). Sarjana thesis, Universitas Brawijaya.
Abstract
Salah satu jenis pungutan cukai yaitu cukai Minuman Mengandung Etil Alkohol (MMEA) buatan dalam negeri yang memberikan kontribusi terhadap penerimaan negara. Kantor Wilayah Direktorat Jenderal Bea dan Cukai Jawa Barat merupakan salah satu kantor yang ikut menyumbang penerimaan cukai khususnya cukai MMEA. Namun penerimaan tersebut masih mengalami kendala, dimana masih banyak beredarnya MMEA tanpa pita cukai. Sehingga perlu adanya pengawasan, penyidikan dan penindakan intensif yang harus dilakukan agar dapat menekan penerimaan cukai. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan dengan pendekatan kuantitatif. Lokasi penelitian di Kota Bandung sasaran pegawai di bidang Penyidikan, Penindakan dan Seksi Kepatuhan Pelaksanaan Tugas Pengawasan di Kantor Wilayah Direktorat Jenderal Bea dan Cukai Jawa Barat. Variabel bebas yaitu Pengawasan, Penyidikan dan Penindakan MMEA Buatan dalam Negeri dengan Variabel terikat adalah Penerimaan Cukai. Sampel yang digunakan sebanyak 50 orang. Teknik pengambilan simple random sampling. Data dianalisis menggunakan analisis regresi linier berganda. Berdasarkan analisis statistik Pengawasan, Penindakan dan Penyidikan Minuman Mengandung Etil Alkohol (MMEA) Buatan Dalam Negeri secara simultan berpengaruh signifikan terhadap Penerimaan Cukai. Secara parsial variabel Pengawasan, Penindakan dan Penyidikan Minuman Mengandung Etil Alkohol (MMEA) Buatan Dalam Negeri berpengaruh secara signifikan terhadap Penerimaan Cukai.
English Abstract
One type of excise tax is the excise tax of Alcoholic Beverages Containing Ethyl Alcohol (MMEA) which contributes to state revenue. Regional Office of the Directorate General of Customs and Excise of West Java is one of the offices that contribute to excise revenue, especially excise duties containing Ethyl Alcohol (MMEA). However, The MMEA excise revenue still has problems, where there is still a lot of MMEA circulation without excise band. Their needs for surveillance, investigation and prosecution intensive to be done in order to depress revenues. The type of research used is descriptive research with quantitative approach. The location of research in Bandung City target employees in the field of Investigation, Action and Section Compliance Implementation of Supervision Duties in Regional Office Directorate General of Customs and Excise of West Java. The independent variables are Surveillance, Investigation and Measurement of MMEA Made in the Country with the dependent Variable is the Excise Receipt. The sample used is 50 people with random sampling technique. Data were analyzed using multiple linear regression analysis. Based on the statistical analysis of Surveillance, Investigation and Measurement of Beverages Containing Ethyl Alcohol (MMEA) Artificial Homeland simultaneously significant effect on the Revenue Customs. In the results indicate that the variables of Surveillance, Investigation and Measurement Beverages Containing Ethyl Alcohol (MMEA) Artificial Internal Affairs has partial correlation and significantly affect to the Customs Revenue.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/144/051803227 |
| Uncontrolled Keywords: | Pengawasan, Penindakan, Penyidikan MMEA dan Penerimaan Cukai. |
| Subjects: | 300 Social sciences > 354 Public administration of economy and environment > 354.8 Public administration of financial institutions, money, credit |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 07 May 2018 03:32 |
| Last Modified: | 26 Oct 2021 04:41 |
| URI: | http://repository.ub.ac.id/id/eprint/10281 |
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