Pengawasan Kanwil Bea Dan Cukai Kota Denpasar Provinsi Bali Terhadap Liquid Rokok Elektrik dan Kepatuhan Pengusaha Liquid Rokok Elektrik (VAPE) Dalam Membayar Cukai Di Wilayah Kota Denpasar Provinsi Bali

Wirayuda, I Made Dutha Dharma (2023) Pengawasan Kanwil Bea Dan Cukai Kota Denpasar Provinsi Bali Terhadap Liquid Rokok Elektrik dan Kepatuhan Pengusaha Liquid Rokok Elektrik (VAPE) Dalam Membayar Cukai Di Wilayah Kota Denpasar Provinsi Bali. S1 thesis, Universitas Atma Jaya Yogyakarta.

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Abstract

Indonesia is a legal country that regulates customs and excise. Customs and excise are state levies related to certain goods which should not be consumed excessively because they have a negative impact on their users. The purpose of imposing customs and excise tariffs is, among other things, to control production and monitor the circulation of certain goods which are categorized as goods which are dangerous for excessive consumption. One of the goods subject to customs and excise tariffs is electronic cigarette Liquid or Vape which is a product of other tobacco processing (HPTL). Liquid contains nicotine in it which is made from tobacco plants, causing a dependency effect on users. Regulations related to Liquid excise rates which are other tobacco processing products (HPTL) are regulated in Minister of Finance Regulation (PMK) number 192/PMK.010/2022 concerning excise rates for tobacco products. In relation to the Minister of Finance's regulation, HPTL (Liquid vape) is subject to an excise tax of 532/ml and will begin to be implemented on June 1 2018. In this research, the author conducted research related to the obstacles in the supervision of the Regional Office of Customs and Excise, Denpasar City, Bali Province, regarding Liquid cigarettes. electric because looking at the current conditions, Liquid is a product made from tobacco which must be monitored because looking at the manufacturing process, it does not rule out the possibility of Liquid entrepreneurs mixing dangerous substances into their products. In this research, the author will also examine the compliance of Liquid e-cigarette (VAPE) entrepreneurs in paying excise duty in the Denpasar City Area, Bali Province. The author will look for solutions related to the obstacles experienced by Liquid entrepreneurs which can affect their compliance in paying excise rates for their products.

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