Abstract
The inauguration of the KIHT Soppeng has been carried out for about a year since October 2020. To assess the effectiveness of its establishment, it is necessary to conduct a review. This study seeks to review the effectiveness of the establishment of KIHT Soppeng from the perspective of excise revenue and supervision (enforcement activites) approach with quantitative analysis by comparing data before and after the time of its establishment. The results of the study can significantly show that there are differences in excise revenues before and after the establishment of KIHT. In terms of supervisory activities, the results of the study still cannot show the expected differences in law enforcement activities before and after the establishment of KIHT. Several things caused this to be suspected, including the location of KIHT Soppeng which is under the supervision of KPPBC Parepare in the distribution channel of cigarettes produced on the island of Java for distribution in marketing areas in the Sulawesi as well as the condition of the COVID-19 pandemic which has caused law enforcement activities to not yet run properly.
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