PENGARUH EFEKTIVITAS DAN KONTRIBUSI PAJAK ROKOK TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI SELATAN

Yasri Sudarman. 2024. The Influence of Effectiveness and Contribution of Cigarette Tax on Regional Revenue in South Sulawesi Province, supervised by Yuswari Nur and Agustina Rantesalu.
This study aims to analyze (1) The effect of the effectiveness of cigarette tax collection on regional revenue in South Sulawesi Province. (2) The influence of the
contribution of cigarette tax on regional revenue in South Sulawesi Province. (3) The combined influence of the effectiveness and contribution of cigarette tax on regional
revenue in South Sulawesi Province. (4) The dominant variable affecting regional revenue in South Sulawesi Province.
The research is conducted at the South Sulawesi Provincial Revenue Agency (BAPENDA). The population and sample consist of data on the target tax revenue, actual tax revenue, and regional revenue from 2017 to 2022. The sampling technique used is census/saturation sampling. Data collection methods include field research and literature studies. The analysis tool used is multiple regression.
The results of the study show that (1) The effectiveness of cigarette tax has a positive and significant impact on regional revenue. (2) The contribution of cigarette tax
has a positive and significant impact on regional revenue. (3) The effectiveness and contribution of cigarette tax simultaneously have a positive and significant impact on
regional revenue. (4) The dominant variable is the effectiveness of cigarette tax