{"id":"https://openalex.org/W4289531391","doi":"https://doi.org/10.31851/jmwe.v19i2.8936","title":"Analisis Kontribusi Penerimaan Cukai MMEA Sebagai Penerimaan Cukai Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean B Palembang","display_name":"Analisis Kontribusi Penerimaan Cukai MMEA Sebagai Penerimaan Cukai Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean B Palembang","publication_year":2022,"publication_date":"2022-07-05","ids":{"openalex":"https://openalex.org/W4289531391","doi":"https://doi.org/10.31851/jmwe.v19i2.8936"},"language":"id","primary_location":{"id":"doi:10.31851/jmwe.v19i2.8936","doi":"https://doi.org/10.31851/jmwe.v19i2.8936","is_oa":true,"landing_page_url":"https://doi.org/10.31851/jmwe.v19i2.8936","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/8936/6033","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Media Wahana Ekonomika","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/8936/6033","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023831900","display_name":"Novi Dian Pertiwi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387155291","display_name":"Universitas PGRI Palembang","ror":"https://ror.org/02ytfpp52","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387155291"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Novi Dian Pertiwi","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas PGRI Palembang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas PGRI Palembang","institution_ids":["https://openalex.org/I4387155291"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5013545760","display_name":"Jusmani Jusmani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jusmani Jusmani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112428332","display_name":"Muhammad Kurniawan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387155291","display_name":"Universitas PGRI Palembang","ror":"https://ror.org/02ytfpp52","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387155291"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Kurniawan","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas PGRI Palembang,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas PGRI Palembang,","institution_ids":["https://openalex.org/I4387155291"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5027852137","display_name":"Hendry Saladin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387155291","display_name":"Universitas PGRI Palembang","ror":"https://ror.org/02ytfpp52","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387155291"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Hendry Saladin","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas PGRI Palembang,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas PGRI Palembang,","institution_ids":["https://openalex.org/I4387155291"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5027852137"],"corresponding_institution_ids":["https://openalex.org/I4387155291"],"apc_list":null,"apc_paid":null,"fwci":0.2009,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.65188769,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"19","issue":"2","first_page":"272","last_page":"272"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5547000169754028,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5547000169754028,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.3082999885082245,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.11879999935626984,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/excise-tax-revenue","display_name":"excise revenue","score":0.593999981880188},{"id":"https://openalex.org/keywords/contribution-analysis","display_name":"contribution analysis","score":0.4650000035762787},{"id":"https://openalex.org/keywords/tobacco-excise-tax","display_name":"tobacco excise tax","score":0.5040000081062317},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.42500001192092896},{"id":"https://openalex.org/keywords/tax-office-revenue","display_name":"tax office revenue","score":0.39899998903274536},{"id":"https://openalex.org/keywords/tobacco-control","display_name":"tobacco control","score":0.34700000286102295}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.5926380157470703},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4436296224594116}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31851/jmwe.v19i2.8936","doi":"https://doi.org/10.31851/jmwe.v19i2.8936","is_oa":true,"landing_page_url":"https://doi.org/10.31851/jmwe.v19i2.8936","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/8936/6033","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Media Wahana Ekonomika","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31851/jmwe.v19i2.8936","doi":"https://doi.org/10.31851/jmwe.v19i2.8936","is_oa":true,"landing_page_url":"https://doi.org/10.31851/jmwe.v19i2.8936","pdf_url":"https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/8936/6033","source":{"id":"https://openalex.org/S4210181044","display_name":"Jurnal Media Wahana Ekonomika","issn_l":"1693-4091","issn":["1693-4091","2622-1845"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660632","host_organization_name":"PGRI Palembang University","host_organization_lineage":["https://openalex.org/P4404660632"],"host_organization_lineage_names":["PGRI Palembang University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Media Wahana Ekonomika","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4289531391.pdf","grobid_xml":"https://content.openalex.org/works/W4289531391.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2996682039","https://openalex.org/W4248393879"],"related_works":["https://openalex.org/W7221222782","https://openalex.org/W2948601226","https://openalex.org/W3166311084","https://openalex.org/W2939974167","https://openalex.org/W2512803250","https://openalex.org/W2414521757","https://openalex.org/W2606330038","https://openalex.org/W3167362297","https://openalex.org/W2727362035","https://openalex.org/W3044461795"],"abstract_inverted_index":{"ABSTRAK":[0],"Penelitian":[1],"ini":[2],"bertujuan":[3],"untuk":[4,18],"menganalisis":[5],"kontribusi":[6,21,68,86,110],"penerimaan":[7,11,30,34,49,52,56,87,95,100,111,115,162,180,185],"cukai":[8,12,31,35,50,53,88,96,112,116,163,181,186],"MMEA":[9,32,89,97,113,164,182,212,241,262,305,316,344,395,414],"sebagai":[10,33,114],"pada":[13,29,117,123,133,140,146,158],"KPPBC":[14,124,219,355],"TMP":[15,69,125,220,282,356],"B":[16,70,126,221,283,357],"Palembang,":[17,222],"mengetahui":[19],"besaran":[20],"dalam":[22],"presentasi,":[23],"apakah":[24],"mengalami":[25],"kenaikan":[26],"atau":[27],"penurunan":[28],"selama":[36],"4":[37,250],"Tahun":[38,59,118,134,141,147,150,159],"terakhir.Dalam":[39],"analisis":[40,67,78],"digunakan":[41],"data":[42,44,48,73,260,286],"sekunder,":[43],"yang":[45,64,90],"diamati":[46],"merupakan":[47,91],"MMEA,":[51],"HT":[54,266],"dan":[55,74,139,192],"EA.":[57],"Pada":[58],"2014":[60,119,273,351],"sampai":[61,120],"dengan":[62,66,80,83,121,168],"2017":[63,122,160,275,353,391],"terkait":[65],"Palembang.":[71,284],"Analisis":[72],"pembahasan":[75],"menggunakan":[76,84],"metode":[77],"deskriptif":[79],"pendekatan":[81],"kuantitatif,":[82],"rumus":[85],"hasil":[92,107],"bagi":[93],"realisasi":[94,99,184],"terhadap":[98],"cukai.Hasil":[101],"penelitian":[102],"dapat":[103,176],"di":[104,170],"ketahui":[105],"bahwa":[106,129],"perhitungan":[108],"tingkat":[109,152],"Palembang":[127,358],"menunjukan":[128],"cukup":[130],"signifikan.":[131],"Kontribusi":[132],"dasar":[135],"yaitu":[136,143,149,154],"sebesar":[137,144,155],"24,48%":[138],"2015":[142,375],"9,11%":[145],"berikutnya":[148],"2016":[151,383],"kontribusinya":[153,161],"27,67%":[156],"kemudian":[157],"menjadi":[165],"35,07%.":[166],"Sehubungan":[167],"hal":[169],"atas":[171],"penulis":[172],"menyarankan":[173],"hendaknya":[174],"instansi":[175],"lebih":[177],"meningkatkan":[178],"lagi":[179],"agar":[183],"meningkat":[187],"demi":[188],"kepentingan":[189],"kesehatan":[190],"masyarakat":[191],"lingkungan.":[193],"Kata":[194],"kunci":[195],":":[196,435],"Penerimaan":[197],"Cukai":[198],"(MMEA),":[199,438],"(EA),":[200,439],"and":[201,269,288,373,431,440],"(HT)":[202,441],"ABSTRACT":[203],"This":[204],"study":[205,329],"aims":[206],"to":[207,223,274,277,352],"analyze":[208],"the":[209,225,230,248,253,258,278,299,302,310,313,320,328,334,337,340,368,380,384,392,403,405,413,419,426,432],"contribution":[210,228,279,303,341,366,385,393],"of":[211,227,281,304,312,315,322,327,336,339,343,394,421,428],"excise":[213,216,242,245,263,267,306,317,323,345,348,396,415,422],"revenue":[214,217,243,246,264,268,307,318,346,349,397,416,423],"as":[215,244,347],"at":[218,354],"determine":[224],"amount":[226],"in":[229,240,350,367,374,379,390,425],"presentation,":[231],"whether":[232],"there":[233],"has":[234],"been":[235],"an":[236],"increase":[237,412],"or":[238],"decrease":[239],"for":[247,301],"last":[249],"years.":[251],"In":[252,272,400],"analysis":[254,280,287,292],"used":[255,290],"secondary":[256],"data,":[257,265],"observed":[259],"are":[261],"EA":[270],"revenue.":[271,324],"related":[276],"The":[285,325,365],"discussion":[289],"descriptive":[291],"method":[293],"with":[294,402],"a":[295],"quantitative":[296],"approach,":[297],"using":[298],"formula":[300],"which":[308],"is":[309,362],"result":[311],"realization":[314,321,420],"on":[319],"results":[326,335],"can":[330],"be":[331],"seen":[332],"that":[333,360,408,418],"calculation":[338],"level":[342],"show":[359],"it":[361,376],"quite":[363],"significant.":[364],"base":[369],"year":[370],"was":[371,377,387,398],"24.48%":[372],"9.11%":[378],"following":[381],"year,":[382],"rate":[386],"27.67%,":[388],"then":[389],"35.07%.":[399],"connection":[401],"above,":[404],"author":[406],"suggests":[407],"agencies":[409],"should":[410],"further":[411],"so":[417],"increases":[424],"interest":[427],"public":[429],"health":[430],"environment.":[433],"Keywords":[434],"Excise":[436],"Revenue":[437]},"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2022-08-03T00:00:00"}
