Government Challenges in Simplifying Tobacco Excise Rate Structure to Minimize Excise Avoidance of Cigarette Manufacturer in Indonesia

The aim of this research is to analyses the government challenge to simplify tobacco excise rate structure to minimize excise avoidance potentially performed by Cigarette Manufacture in Indonesia. Indonesia government manages to simplify the structure of tobacco excise rate from previously 12 layers...

Full description

Bibliographic Details
Main Authors: Maria R.U.D. Tambunan, M. Nova Nurvrianto
Format: Article
Language:Indonesian
Published: Universitas Gadjah Mada 2020-05-01
Series:JKAP (Jurnal Kebijakan dan Administrasi Publik)
Subjects:
Online Access:https://journal.ugm.ac.id/jkap/article/view/47731