Pengaruh Kenaikan Tarif Cukai Rokok terhadap Perilaku Konsumen dan Penerimaan Pajak Daerah (Pendekatan Kuantitatif dengan Metode Komparatif)

This study aims to analyze the effect of excise tax increases on consumer behavior and regional tax revenue, as well as to examine the differences before and after the increase in cigarette excise rates. The research employs a quantitative approach using difference tests and significance analysis to evaluate the relationships between variables. The results indicate that the increase in excise tax does not have a significant effect on consumer behavior, as reflected by a significance value above the threshold. This condition suggests that cigarette consumption remains relatively stable despite higher prices caused by increased excise taxes. The increase in excise tax is found to have a significant effect on regional tax revenue, as indicated by the rise in revenue following the higher tax rates. The difference test results show no significant differences before and after the excise tax increase in terms of both consumer behavior and regional tax revenue. These findings imply that, in the short term, the policy has not been able to significantly alter consumption patterns or revenue structure. The study highlights that the inelastic nature of demand is a key factor in explaining consumer responses to excise tax policies