RELAKSASI FASILITAS TIDAK DIPUNGUT CUKAI MMEA KADAR RENDAH DIKEMAS UNTUK PENJUALAN ECERAN

The trading of low-level alcoholic beverages (kombucha and kefir) has recently become massive. The Excise Law states any level of alcoholic beverages may lead to enforcement actions (Excisable Goods). Kombucha and Kefir are mostly produced by household-scale industries and packaged for retail sales. The Excise Law has facilities that are not subject to the Unimposing of the Excise. This study aims to analyze the position of low-level alcoholic beverages, especially its relationship with the implementation of the Excise Law. Using qualitative-interpretative methods, with data/observations for the years 2020-2021. Using secondary data in the form of sales of kombucha and kefir sourced from the Indonesian marketplace. With the type of ratio scale quantitative data. The results indicated Kombucha and kefir for retail sales packaging are Unimposing of the Excise. The short-term solution to legalize the business of making low-level alcoholic beverages is to comply with Unimposing of the Excise according to international best practice and also in line with the Indonesian Council of Religious Scholars which states that fermented beverage products containing alcohol are less than 0.5% legally halal if medical harm. The long-term solution is to reconstruct articles in the Excise Law relating to the alcoholic beverages definition as well as articles relating to free excise and exemption from excise through amendments to the Excise Law. Keywords: Alcoholic Beverages, Excisable Goods, Kefir, Kombucha, Unimposing of the Excise Perdagangan minuman yang mengandung etil alkohol (MMEA) kadar rendah (kombukha dan kefir) akhir-akhir ini semakin masif. UU Cukai menyatakan MMEA dalam kadar berapa pun merupakan barang kena cukai (BKC). Kombukha (kombucha) dan kefir sebagian besar dihasilkan industri skala rumah tangga, namun dikemas untuk penjualan eceran. Dalam UU Cukai terdapat fasilitas tidak dipungut cukai sesuai kriteria. Penelitian ini bertujuan untuk menganalisis posisi MMEA kadar rendah, terutama hubungannya dengan implementasi UU Cukai di lapangan. Metode yang digunakan adalah kualitatif-interpretatif, dengan data/pengamatan selama tahun 2020-2021. Data sekunder yang digunakan berupa jumlah penjualan kombukha dan kefir yang bersumber pada marketplace Indonesia dengan jenis data kuantitatif skala rasio. Hasil analisis menunjukkan bahwa kombukha dan kefir dikemas untuk penjualan eceran sehingga tidak termasuk kriteria fasilitas tidak dipungut cukai. Solusi dalam jangka pendek untuk melegalkan usaha pembuat MMEA kadar rendah adalah relaksasi ketentuan tentang tidak dipungut cukai sesuai best practice internasional. Selain itu, selaras dengan Fatwa MUI yang menyatakan bahwa minuman hasil fermentasi yang mengandung alkohol dengan kadar kurang dari 0,5%, hukumnya halal jika secara medis tidak membahayakan. Solusi jangka panjang adalah merekonstruksi kembali pasal-pasal dalam UU Cukai yang berkaitan dengan definisi MMEA, cukai tidak dipungut maupun pembebasan cukai melalui amandemen UU Cukai. Kata Kunci: barang kena cukai, kefir, kombucha, MMEA, tidak dipungut cukai.

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Foreign Direct Investment Led Growth Hypothesis and Economic Development in Nigeria

Randwick International of Social Science Journal ◽

10.47175/rissj.v2i4.320 ◽

2021 ◽

Vol 2 (4) ◽

pp. 376-393

Author(s):

Ubong Edem Effiong ◽

Nora Francis Inyang

Keyword(s):

Economic Development ◽

Foreign Direct Investment ◽

Direct Investment ◽

Unit Root Test ◽

Secondary Data ◽

Short Term ◽

Causality Test ◽

Bounds Test ◽

Growth Hypothesis

This study was an inquiry into the nexus of the foreign-direct investment (FDI) led growth hypothesis, and how it translates into the development of the Nigerian economy as of 1970 – 2018. The study utilized secondary data from the ‘World Development Indicators’ which were analysed using the Bounds test for cointegration and the ‘autoregressive distributed lag (ARDL) approach to divulge both the short-term cum the long-term influence of foreign direct investment net inflow on ‘economic development’ of Nigeria. The Bounds test was conducted after the unit root test revealed that the variables were stationary at mixed order of level and first difference. The outcome of the ARDL Bounds test supported confirmation of long-term association among the variables. The ARDL short-run error correction showed that 14.62% of the instability in the model was corrected yearly. In the short-term, it was discovered that FDI wielded a deleterious and substantial weight on ‘economic development of Nigeria. Meanwhile, the long-term estimates indicated that FDI influenced economic development positively, though not in a significant manner. The Granger causality test supported the fact that FDI causes ‘economic development’ in Nigeria. Given this potential of FDI exerting a positive effect on ‘economic development’, the paper recommended that bottlenecks inherent in FDI influxes in the country should be removed so as to reap the fullest benefits of such inflows in Nigeria.

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Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak (Tax Amnesty) Dalam Meningkatkan Kepatuhan Wajib Pajak

Hukum dan Masyarakat Madani ◽

10.26623/humani.v7i1.1019 ◽

2017 ◽

Vol 7 (1) ◽

pp. 1

Author(s):

Agus Saiful Abib ◽

Efi Yulistyowati ◽

Amri Panahatan Sihotang

Keyword(s):

Secondary Data ◽

Fiscal Year ◽

Tax Revenue ◽

Short Term ◽

Descriptive Research ◽

Tax Amnesty ◽

The Government ◽

To Come ◽

National Tax

Tahun 2016, pemerintah mengeluarkan kembali kebijakan Tax Amnesty yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (Tax Amnesty) ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program Tax Amnesty Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (Tax Amnesty) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (Tax Amnesty) dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (Tax Amnesty) dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.<pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>

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Integration of Indonesian Coffee Markets with World Coffee Markets

Journal of Agricultural Socio-Economics (JASE) ◽

10.33474/jase.v2i1.6865 ◽

2021 ◽

Vol 2 (1) ◽

pp. 33

Author(s):

Haposan Orlando Napitupulu ◽

Ana Arifatus Sa'diyah ◽

Farah Mutiara

Keyword(s):

Time Series Data ◽

Dynamic Equilibrium ◽

Secondary Data ◽

Series Data ◽

Short Term ◽

Robusta Coffee ◽

Long Run ◽

Relationship Of ◽

Coffee Markets

This study aims to analyze the integration of the Arabica and Robusta coffee markets in Indonesia with world coffee prices. The study uses secondary data in the form of annual time series data during the period 1985 - 2015. The study uses the VECM analysis method. This method explains the relationship of long-term dynamic equilibrium and short-term equilibrium in a system of equations. The analysis shows that Indonesian and world Arabica coffee is not integrated in the long term or the short term. In Robusta coffee VECM estimation analysis shows that there is a significant value at the 10% level in a long-term relationship with a value of 0.08579, which means that there is a short-term relationship between world Robusta coffee prices and domestic Robusta coffee prices in the previous year, but no relationship in the long run.

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ANALISIS INDEKS KONDISI KEUANGAN PEMERINTAH DAERAH PROVINSI ACEH TAHUN 2015-2017

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i2.15594 ◽

2020 ◽

Vol 5 (2) ◽

pp. 297-306

Author(s):

Irna Mardi Yati ◽

Jhon Andra Asmara

Keyword(s):

Secondary Data ◽

Short Term ◽

Financial Flexibility ◽

Financial Independence ◽

Financial Condition ◽

Financial Conditions ◽

Qualitative Descriptive ◽

Index Value ◽

Banda Aceh

The study aims to analyze the region's financial state in aceh within 2015-2017. The financial condition is measured by using indexing measures developed by ritonga (2014), which are made up of six dimensions of short term solvability, long-term solvability, budget solvability, financial flexibility, financial independence, service solvability. In 2015, analysis was developed by augmenting the operational solvability dimension. This study is using qualitative descriptive methods and analysed a secondary data obtained through documentary techniques. The result of this study shows that within 3 years the financial district/city in aceh that got the best category of index value is Sabang (0.488), Banda Aceh (0.452), Aceh Tengah (0.444), Aceh Besar (0.389), and Gayo Lues (0.382). While the area government with the value of the financial conditions of the lowest financial level or ranked category is Aceh Tenggara (0,177), Aceh Singkil (0,148) Lhokseumawe (0,106).

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PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

Jurnal Riset Akuntansi dan Keuangan ◽

10.17509/jrak.v5i1.6729 ◽

2017 ◽

Vol 5 (1) ◽

Author(s):

Maizah Rosita ◽

Rilla Gantino

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Sampling Method ◽

Secondary Data ◽

Short Term ◽

Return On Assets ◽

Return On Equity ◽

Financial Report ◽

Test Result

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report of Food & Beverage Company from 2011-2015 listed on BEI, used purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.

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Effect of polyphenols on the intestinal and placental transport of some bioactive compounds

Nutrition Research Reviews ◽

10.1017/s0954422410000053 ◽

2010 ◽

Vol 23 (1) ◽

pp. 47-64 ◽

Cited By ~ 41

Author(s):

Fátima Martel ◽

Rosário Monteiro ◽

Conceição Calhau

Keyword(s):

Bioactive Compounds ◽

Biological Effects ◽

Alcoholic Beverages ◽

Short Term ◽

Intestinal Epithelia ◽

The Past ◽

Cell Culture Systems ◽

Epithelial Barriers

Polyphenols are a group of widely distributed phytochemicals present in most foods of vegetable origin. A growing number of biological effects have been attributed to these molecules in the past few years and only recently has their interference with the transport capacity of epithelial barriers received attention. This review will present data obtained concerning the effect of polyphenols upon the transport of some compounds (organic cations, glucose and the vitamins thiamin and folic acid) at the intestinal and placental barriers. Important conclusions can be drawn: (i) different classes of polyphenols affect transport of these bioactive compounds at the intestinal epithelia and the placenta; (ii) different compounds belonging to the same phenolic family often possess opposite effects upon transport of a given molecule; (iii) the acute and chronic/short-term and long-term exposures to polyphenols do not produce parallel results and, therefore, care should be taken when extrapolating results; (iv) the effect of polyphenolics in combination may be very different from the expected ones taking into account the effect of each of these compounds alone, and so care should be taken when speculating on the effect of a drink based on the effect of one component only; (v) care should be taken in drawing conclusions for alcoholic beverages from results obtained with ethanol alone. Although most of the data reviewed in the present paper refer to in vitro experiments with cell-culture systems, these studies raise a concern about possible changes in the bioavailability of substrates upon concomitant ingestion of polyphenols.

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Biotechnology education in Europe

Journal of Commercial Biotechnology ◽

10.5912/jcb31 ◽

1969 ◽

Vol 9 (3) ◽

Author(s):

Vivian Moses

Keyword(s):

Cultural Differences ◽

Best Practice ◽

Public Attitudes ◽

Public Understanding ◽

Short Term ◽

Member States ◽

The Usa ◽

The Media ◽

The Eu

This study was not intended as a catalogue, but as a comparative overview of the range of opportunities for education in biotechnology open to citizens in the various member states of the EU â€“ opportunities organised by governments and their agencies, by educational establishments, by a wide variety of organisations and institutions variously interested in informing/influencing public attitudes and, of course, by the media in its many forms. Switzerland was included because of its experience of a referendum on genetics and biotechnology as well as the USA, where it all started. A number of suggestions are made for improving public understanding of biotechnology and for establishing a code of best practice taking into account the cultural differences between countries. Perhaps the most important is that biotechnology education is a long-term issue requiring a long-term view; it should not be constrained by short-term funding.

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Analysis of Factors that Affect the Movement of Gold’s Price as Investment Alternatives in Indonesia

Advanced Science Letters ◽

10.1166/asl.2015.5912 ◽

2015 ◽

Vol 21 (4) ◽

pp. 878-881

Author(s):

Yuli Eni ◽

Rudy Aryanto

Keyword(s):

Exchange Rate ◽

Inflation Rate ◽

Multiple Linear Regression Model ◽

Secondary Data ◽

Return Rate ◽

Gold Price ◽

Garch Models ◽

Short Term ◽

Price Forecast

This study examined the dominant factors that affecting the price of gold. The factors examined are London Gold price returns, the return rate of USD—INR, JCI return, inflation rate, and the return of the EURO—USD currency, which individually or simultaneously can affect the price of gold. The purpose of this study was to investigate how influence the factors that are considered to affect the fluctuation of gold prices and gold prices predicted for the next period which can be used by investors to seek alternative investment to be made. The results will provide information to investors about gold price forecast both long-term and short-term. This study uses secondary data taken from several websites. Further data have been obtained, processed using the method of Multiple Linear Regression Model and the ECM with GARCH models, using e-views 8 and SPSS 22. As for the results obtained from the processing of the data is simultaneously the influence of variable returns no London Gold price, return rate USD—CAD, JCI return, inflation rate, and the return of the EURO currency—USD, with the return of gold in Indonesia. Individually, the variable returns the London Gold price and exchange rate USD—CAD who have an influence on the return of gold prices in Indonesia.

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