Pengaruh kebijakan tarif efektif PPN tembakau terhadap strategi bersaing pada industri rokok Jawa Timur

SUSANTO, ADRIANO , Drs. Revrisond Baswir, M.B.A., Ak.

2009 | Skripsi | S1 Accounting

The headline of this research is \"The Effect Of Tobaccoes Value Added Effective Rates For Competition Strategies Of East Java\'s Cigarettes Industry\", which means to give a whole picture of the ongoing activities that involved by cigarettes industry, applied regulations by the government, and the way cigarettes industry choose its competition strategy which rely on their own characteristics.

The tax Ministry is the only goverment\'s arm-length institutions that responsible to regulate the operational activities of tobaccoes industries. Any regulations that they have applied, should establish an equality or justice in taxation. Justice in taxation means, the one who receive less profit should pay less for its taxes-for sure. Later, the problem happens when the government applied a Tobaccoes Value Added Effective Rates as much as 8,4 % from customs coupon which stuck in every single pack of cigarettes that become compulsory for every cigarettes producers. In the path of huge producers, to pay for that such rate will be possible. But in the path of tiny producers, which faces fluctuating income day by day, this kind of rate can be so serious. It was true when the philosophy of value added taxes is the kind of taxes that should be such a charge for the customer, but in fact, when cigarettes producers could not sell their own product in a massive ammount, this kind of rate could be very harmfull for them.

To applicating the tobaccoes value added effective rates are now becoming uneffective because the existence of cigarettes industries is being such a debatable problem between government\'s revenues and people\'s healthiness. When this kind of rate, in fact, harms the tobaccoes industries, the functions of the government as the regulator in this kind of business could be meaningless. If the government seems difficult to applying a well-accepted rates, furthermore, they still have to being persistent to control the competitive business atmosphere.

Kata Kunci : Tobaccoes Value Added Effective Rates, Competition in Cigarettes Industries, and Competition Strategy.