Strategi Bertahan Hidup Industri Rokok Kecil Terhadap Kenaikan Cukai (Studi Kasus Rokok Ilegal di Kabupaten Probolinggo)

Abstract

This study examines the survival strategy of small cigarette industries against excise tax increases (a case study of illegal cigarettes in Probolinggo District). Departing from the phenomenon of cigarettes being excisable goods in order to reduce the prevalence of smokers, it has become a problem for small cigarette industries because the increase in excise tax takes into account the ability of small cigarette industries in Probolinggo Regency. The formulation of the research problem is how the survival strategy for small cigarette industries continues to produce and what are the factors that make small industries continue to produce amid an increase in excise taxes. This research was conducted in Sidomulyo Village with a research period of 2022–2023 using James C. Scott's survival strategy theory with a qualitative approach and the case study method. The results of this study show that small cigarette industries carry out survival strategies by using used excise, not paying excise taxes, producing clandestinely, and owning other assets or businesses. The driving factors for the small cigarette industry to survive are high income; the inhibiting factors are intensive control and sanctions by the local government and the pandemic. The conclusion of the research is that the only small cigarette industry that can survive is a small cigarette industry that has the spirit to maintain the cigarette industry as a "family heritage”.