THE EFFECT OF IMPORT DUTY, EXCHANGE RATE, AND EXCISE RATES ON TOBACCO PRODUCT IMPORT DUTY RECEIPTS AT THE CUSTOMS AND EXCISE SUPERVISION AND SERVICE OFFICE OF INTERMEDIATE TYPE CUSTOMS C TEGAL

Abstract

Tax revenues in the form of import duties in international trade during Covid-19 will be more massively considered in the face of the threat of recession and economic depression whose economic subjects are the community. The data analysis methods used are classical assumption testing, multiple linear regression testing, and hypothesis testing using simultaneous tests, partial tests, and coefficient tests. Secondary data was obtained from the monthly report of KPPBC TMP C Tegal for the period of 2020, 2021, 2022 with a sample of 32 time series data. This study uses three independent variables, namely Import Duty Rates, exchange rates, and excise on tobacco products and one dependent variable, namely import duty receipt. The results of the study partially explained that the import duty rate variable had a significant effect on import duty receipts with a significance value of 0.000. The exchange rate variable had no effect on import duty receipts with a significance value of 0.335. The excise variable of tobacco products affects import duty receipts with a significance value of 0.000. From the research conducted, it can be concluded that there is a significant influence both partially and simultaneously between import duty rates, exchange rates, and excise on tobacco products on import duty receipts at the Customs and Excise Supervision and Service Office of TMP C Tegal.