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Cigarette excise tax in Indonesia is a kind of tax that is functioned to control the retail prices of cigarettes done the Indonesian government on cigarettes and other tobacco products such as cigarettes, cigars, and leaf cigarettes. This provision applies with the existence of Act Number 11 of 1995 (Undang-Undang Nomor 11 Tahun 1995) concerning Excise, with some revisions referring to Act Number 39 of 2007 (Undang-Undang Nomor 39 Tahun 2007). This rule was then complemented by Act Number 28 of 2009 (Undang-Undang Nomor 28 Tahun 2009) concerning Regional Taxes and Regional Levies. Taxation of tobacco with cigarette excise is well distinguished.

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  • Cigarette excise in Indonesia (en)
  • Cukai rokok di Indonesia (in)
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  • Cigarette excise tax in Indonesia is a kind of tax that is functioned to control the retail prices of cigarettes done the Indonesian government on cigarettes and other tobacco products such as cigarettes, cigars, and leaf cigarettes. This provision applies with the existence of Act Number 11 of 1995 (Undang-Undang Nomor 11 Tahun 1995) concerning Excise, with some revisions referring to Act Number 39 of 2007 (Undang-Undang Nomor 39 Tahun 2007). This rule was then complemented by Act Number 28 of 2009 (Undang-Undang Nomor 28 Tahun 2009) concerning Regional Taxes and Regional Levies. Taxation of tobacco with cigarette excise is well distinguished. (en)
  • Cukai rokok di Indonesia adalah upaya pengendalian harga jual dari pemerintah Indonesia terhadap rokok dan produk tembakau lainnya seperti sigaret, cerutu, serta rokok daun, yang dipungut dan berlaku pada saat pembelian. Ketentuan ini berlaku dengan adanya UU No. 11 Tahun 1995 tentang Cukai, dengan perubahan yang mengacu pada UU No. 39 Tahun 2007. Aturan ini kemudian diteruskan UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (PDRD). Pengenaan pajak tembakau dengan cukai rokok dibedakan. (in)
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  • Cigarette excise tax in Indonesia is a kind of tax that is functioned to control the retail prices of cigarettes done the Indonesian government on cigarettes and other tobacco products such as cigarettes, cigars, and leaf cigarettes. This provision applies with the existence of Act Number 11 of 1995 (Undang-Undang Nomor 11 Tahun 1995) concerning Excise, with some revisions referring to Act Number 39 of 2007 (Undang-Undang Nomor 39 Tahun 2007). This rule was then complemented by Act Number 28 of 2009 (Undang-Undang Nomor 28 Tahun 2009) concerning Regional Taxes and Regional Levies. Taxation of tobacco with cigarette excise is well distinguished. (en)
  • Cukai rokok di Indonesia adalah upaya pengendalian harga jual dari pemerintah Indonesia terhadap rokok dan produk tembakau lainnya seperti sigaret, cerutu, serta rokok daun, yang dipungut dan berlaku pada saat pembelian. Ketentuan ini berlaku dengan adanya UU No. 11 Tahun 1995 tentang Cukai, dengan perubahan yang mengacu pada UU No. 39 Tahun 2007. Aturan ini kemudian diteruskan UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (PDRD). Pengenaan pajak tembakau dengan cukai rokok dibedakan. (in)
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