The Implementation of Earmarking Tax Policy on Cigarette Tax in West Java Province

In an effort to control cigarette consumption in Indonesia, one of the policies used by the government is the earmarking tax policy on cigarette tax. In fact, the prevalence of smoking in Indonesia continues to increase even though the government has imposed various state levies. The purpose of this...

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Bibliographic Details
Main Authors: Maisarah Putriyandri Atsani, Murwendah Murwendah
Format: Article
Language:English
Published: Universitas Gadjah Mada 2019-08-01
Series:JSP: Jurnal Ilmu Sosial dan Ilmu Politik
Subjects:
Online Access:https://jurnal.ugm.ac.id/jsp/article/view/41485