scholarly journals HOW HAVE THE STATE REVENUE AND INDUSTRY DEVELOPED AROUND THE EVOLUTION OF EXCISE TAX ON ALCOHOL IN INDONESIA?

2021 ◽  
Vol 5 (2) ◽  
pp. 278-289
Author(s):  
Eddy Mayor Putra Sitepu
Keyword(s):  
Negative Impact ◽  
Alcoholic Beverage ◽  
Regional Government ◽  
Negative Externalities ◽  
Excise Tax ◽  
State Revenue ◽  
Beverage Industry ◽  
Integrated Policy ◽  
The Government ◽  
Over Time

ABSTRACT: The imposition of excise on alcohol is regarded as an effort made by the government in controlling the consumption of alcohol that may have a negative impact on society. Over time, the excise policy on alcohol in Indonesia has evolved, as lastly issued under Law Number 39 of 2007. This study aims to analyze the development of state revenue from alcohol excise and industrial production around the changes in excise policy on alcohol in Indonesia. The findings of this study reveal that the excise revenue on alcohol has increased significantly during the last 25 years. Notably, there is a systematic increase in excise revenue on alcohol post the implementation of Law Number 39 of 2007. Further, in terms of industry utilization and output value, the alcoholic beverage industry in Indonesia has been growing regardless of the restrictions and limitations put in place by central and regional government. While it is good for the economy to see the industry grow, an integrated policy on curbing the consumption of alcohol should be put in place in order to minimize the negative externalities that it may cause. Keywords: excise on alcohol, negative externalities, state revenue, liquor industry utilization ABSTRAK Pengenaan cukai alkohol dianggap sebagai upaya yang dilakukan pemerintah dalam mengendalikan konsumsi alkohol yang mungkin berdampak negatif bagi masyarakat. Seiring waktu, kebijakan cukai tentang alkohol di Indonesia telah berkembang, seperti yang terakhir dikeluarkan berdasarkan Undang-Undang Nomor 39 Tahun 2007. Studi ini bertujuan untuk menganalisis perkembangan penerimaan negara dari cukai alkohol dan produksi industri seputar perubahan kebijakan cukai alkohol di Indonesia. Temuan penelitian ini mengungkapkan bahwa pendapatan cukai alkohol telah meningkat secara signifikan selama 25 tahun terakhir. Terutama ada peningkatan sistematis dalam penerimaan cukai pada alkohol pasca pelaksanaan Undang-Undang Nomor 39 Tahun 2007. Selanjutnya, dalam hal pemanfaatan industri dan nilai output, industri minuman beralkohol di Indonesia telah berkembang terlepas dari pembatasan dan batasan yang diberlakukan oleh pemerintah pusat dan daerah. Meskipun baik bagi ekonomi untuk melihat industri tumbuh, kebijakan terpadu untuk membatasi konsumsi alkohol harus diberlakukan untuk meminimalkan eksternalitas negatif yang mungkin ditimbulkannya.  Kata kunci: cukai alkohol, eksternalitas negatif, pendapatan negara, pemanfaatan industri minuman keras

scholarly journals Analisis Kebijakan Pemerintah Daerah Dalam Penyelenggaraan Pendidikan Madrasah Di Kabupaten Nganjuk

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Dicky Dwi Wibowo ◽  
Agus Tinus
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Negative Impact ◽  
Positive Impact ◽  
Regional Government ◽  
Education Policies ◽  
New Students ◽  
System 2 ◽  
The Government ◽  
Negative Impacts

Abstract: The regional government is at the forefront of sustainable development. Through policies issued by local governments can help improve the quality of education at the Madrasah level. The study aims to describe 1) a comparison of education policies by the Nganjuk Regional Government. 2) The authority of education policy providers by the Nganjuk regional government. 3) positive and negative impacts of the comparison of government policies on the implementation of Madrasah education. This research uses qualitative research with a descriptive-analytic approach. Data collection techniques are done using observation, interviews, and documents. Data analysis of the results of the study was carried out by data reduction, data presentation, and concluding (data verification). The results of the study show that (1) Problems and comparisons of educational policies namely regarding the qualifications of the establishment of schools and madrasas, and differences in the admission schedule for new students that are still not aligned between the Education Office and the Nganjuk Ministry of Religion Office due to the centralization and decentralization of the government system. (2) The authority exercised by the Education Office and the Regional People's Representative Assembly Commission 4 does not affect Madrasas (3) The positive impact is that madrasas can choose students who are superior and can meet the ceiling set by the government. The negative impact is that madrasas are said to be a factor in merging schools and the lack of local government attention to madrasas.Keywords: School, Madrasa, Educational Policy, Local Government Abstrak: Pemerintah daerah menjadi ujung tombak dalam pembangunan yang berkelanjutan. Melalui kebijakan yang dikeluarkan pemerintah daerah dapat membantu peningkatkan mutu penyelenggaraan pendidikan di tingkat Madrasah. Penelitian ini bertujuan untuk mendeskripsikan tentang1) perbandingan kebijakan pendidikan oleh Pemerintah Daerah NganjukDalam Penyelenggaraan Pendidikan Madrasah. 2) Kewenangan penyelenggara kebijakan pendidikanMadrasah oleh pemerintah daerah Nganjuk.3) dampak positif dan negatif dari perbandingan kebijakan pemerintah terhadap penyelenggaraan pendidikan Madrasah. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif-analitik. Teknik pengumpulan data dilakukan dengan menggunakan observasi, wawancara serta dokumen. Analisis data hasil penelitian dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan (verifikasi data). Hasil penelitian menunjukkan bahwa (1) Permasalahan dan perbandingan kebijakan pendidikan yaitu mengenai kualifikasi jarak pendirian sekolah dan madrasah, dan perbedaan jadwal penerimaan siswa baru yang masih belum selaras antara Dinas Pendidikan dan Kantor Kementerian Agama Nganjuk dikarenakan sentralisasi dan desentralisasi sistem pemerintahan. (2) Kewenagan yang dilakukan Dinas Pendidikan dan DPRD Komisi 4 tdak berpengaruh kepada Madrasah (3) Dampak positif yaitu madrasah mampu memilih siswa yang unggul dan bisa memenuhi pagu yang telah ditentukan oleh pemerintah. Dampak negatinya adalah madrasah dikatakan sebagai faktor penggabungan sekolah dan masih kurangnya perhatian pemerintah daerah terhadap madrasah.Kata kunci: Sekolah, Madrasah, Kebijakan Pendidikan, Pemerintah Daerah

scholarly journals IMPLIKASI PERUBAHAN UNDANG-UNDANG PEMERINTAHAN DAERAH TERHADAP KEWENAGAN TATA KELOLA PEMANFAATAN ENERGI DAN SUMBERDAYA MINERAL OLEH PEMERINTAHAN DAERAH DI INDONESIA

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Rizky Setiawan
Keyword(s):  
Public Policy ◽  
Natural Resources ◽  
Policy Making ◽  
Mineral Resources ◽  
Regional Government ◽  
Public Policy Making ◽  
State Revenue ◽  
The Law ◽  
The Government ◽  
Environmentally Sound

This paper attempts to examine the authority of the Regional Government following the amendment of the Regional Government Law Number 32 of 2004 to Law No. 23 of 2014. The compilation of this paper is based on a review of Library and Legislation. One of the important points in the amendment of the Law on Regional Government relates to the authority of the Regional Government in the Management of Mineral Resources. The implications of the amendments to the Law on Regional Government include the decreasing authority of the Government of Tinggua II related to the granting of permits and supervision of the utilization of energy and natural resources in the area of regencies / cities in Indonesia. public policy making (public policy making). Energy and Mineral Resources have now played a very important role in the development of the Indonesian economy, which serves as one of the backbone of state revenue. The management of Natural Resources needs to be done optimally, efficiently, transparently, sustainably and environmentally sound, and equitable in order to gain the greatest benefit for the people's sustainable prosperity.  

scholarly journals Reform of the tax on reversions of excess pension assets

2008 ◽  
Vol 8 (1) ◽  
pp. 107-130 ◽  
Author(s):  
GAOBO PANG ◽  
MARK WARSHAWSKY
Keyword(s):  
Risk Tolerance ◽  
Defined Benefit ◽  
Tax Rate ◽  
Excise Tax ◽  
The Us ◽  
Investment Returns ◽  
Partial Transfer ◽  
The Government ◽  
The Cost ◽  
Over Time

AbstractThis study quantifies the possible consequences to stakeholders of reforms to the excise tax on reversions of excess pension assets. Under the US Pension Protection Act (PPA) of 2006, funding in defined benefit (DB) plans is likely to improve significantly. Many plans may become overfunded over time, owing to the shortfall amortizations mandated by the PPA, as well as to precautionary contributions by sponsors and to plan investment returns. This analysis shows that a more moderate excise tax rate together with a reasonable funding threshold for asset reversions would not only enable sponsors to spend the excess funds on other corporate needs, thereby lowering the cost of sponsorship of DB plans, but also would open a considerable revenue source for the government, with only a small increase in bankruptcy cost for the PBGC. Plan participants could also gain in an alternative reform, which would require a partial transfer of excess assets to them along with a still-lower reversion tax rate. These findings also hold for plan sponsors with various degrees of risk tolerance or only making the PPA-required minimum contributions.

scholarly journals Budget Tax Revenues and Losses from External Labor Migration in Russia

2019 ◽  
Vol 5 (3) ◽  
pp. 190-203
Author(s):  
M. O. Kakaulina ◽  
Keyword(s):  
Labor Migration ◽  
Income Tax ◽  
Negative Impact ◽  
Personal Income ◽  
Personal Income Tax ◽  
Excise Tax ◽  
Tax Revenues ◽  
International Labor ◽  
International Labor Migration ◽  
The Government

One of the reasons behind declining budget revenues can be external migration. This article aims to describe the methodology for estimation of tax losses and revenues from international labor migration for specific types of taxes. Changes in personal income tax revenues are estimated by using the data on the number of labor emigrants (immigrants) for specific occupations, nominal gross monthly wage of employees in this occupation in Russia, standard child tax deductions and the corresponding personal income tax rate for residents (non-residents). Changes in VAT and excise tax revenues caused by the current trends in labor migration are estimated in accordance with the structure of household consumption. The amount of tax revenues (and losses) is calculated as the product of the sum of VAT and excise tax payments made by one member of a household per year when buying goods, works and services on the territory of Russia, and the number of emigrants (or immigrants). The research uses the data provided by Rosstat, Federal Tax Service of Russia and the Analytical Centre under the Government of the Russian Federation for 2012–2017. The conclusion is made that international migration has a negative impact on the tax revenues of the country’s consolidated state budget. Although, throughout the whole of the given period, the balance of additional revenues from VAT, excise taxes and the personal income tax (PIT) on earned income and budget losses from these taxes remained positive, in absolute terms, this balance decreased significantly. Trends in international labor migration affected the balance of tax losses and revenues. Therefore, the government’s attempts to target international labor migration by reforming the tax legislation seem quite reasonable: the upcoming tax reforms will include the introduction of the concept ‘centre of vital interests’ as the second criterion of residence and equalization of the PIT rate for tax residents and non-residents. The proposed methodology can thus prove to be an effective tool for the Federal Tax Service of Russia to estimate the resulting changes in tax revenues as well as other changes related to labor migration processes.

scholarly journals The Impact of Covid-19 on Localtourism Sector and Income

2020 ◽  
Vol 36 (2) ◽  
Author(s):  
Agus Priyanto ◽  
Eko Priyo Purnomo ◽  
Bhimo Widyo Andoko ◽  
Etika Khairina ◽  
Mochammad Iqbal Fadhlurrohman
Keyword(s):  
Mass Media ◽  
Community Building ◽  
Qualitative Approach ◽  
Pine Forest ◽  
Regional Government ◽  
Tourist Attractions ◽  
State Revenue ◽  
Government Experience ◽  
The Government ◽  
The Impact

Tourism currently becomes one of the sources of state revenues. Local tourism, particularly in Bantul, developed tourist attractions of Mangunan pine forest to boost the economy of the region and make state revenue as well. Unfortunately, due to the Covid 19 virus, the tourism is closed down by the Tourist Office in Bantul district which impacted the economy of related groups, society, and the government. This paper aims to discover the impact of COVID-19 on tourist visits to the Mangunan pine forest in Bantul. The researchers use a descriptive qualitative approach and collect information from mass media and print media in Yogyakarta from February to March. The results show that before the Coronavirus, people around the tourist object involved in community building tourism generally had an increased income, but when Corona outbreak hit, both the community in Mangunan Village and Bantul regional government experience a decline in income.

scholarly journals ANALISIS DAMPAK TARIF CUKAI HASIL TEMBAKAU TERHADAP PENERIMAAN NEGARA DAN PRODUKSI TEMBAKAU DOMESTIK

2017 ◽  
Vol 1 (1) ◽  
pp. 124-129
Author(s):  
Doni Triono
Keyword(s):  
Fiscal Policy ◽  
Negative Impact ◽  
Positive Influence ◽  
Tobacco Products ◽  
Excise Tax ◽  
Tobacco Production ◽  
The Government ◽  
The Impact ◽  
Negative Growth ◽  
State Revenues

The government implements fiscal policy with rising excise almost every year. Increasing in excise tariffs can affect in economic growth, especially state revenues and tobacco production. Considering the magnitude of the impact, this study would like to review the implementation of the excise tax policy and its relation to state revenue, the number of cigarette factories and the production of tobacco products. Results of the study found that fiscal policy with rising excise tariffs on tobacco products give a positive influence on state revenues. The evidence from the increase in excise revenue every year despite the challenges facing the government. But on the other hand, it has a negative impact on the number of cigarette factories and tobacco products. The number of tobacco products has declined due to the implementation of the policy. The same thing happened to the production of tobacco products that experienced negative growth. Thus the implementation of fiscal policy with rising excise tariff is in line with the purpose of imposition of excise tariffs, namely reducing the consumption and circulation of taxable goods, and increase state revenues. Pemerintah menerapkan kebijakan fiscal dengan menaikkan cukai hampir setiap tahun. Adanya kenaikan tarif cukai tersebut, memberikan dampak terhadap terhadap perekonomian khususnya penerimaan negara dan produksi tembakau. Melihat besarnya dampak tersebut maka penelitian ini ingin meninjau pelaksanaan kebijakan kenaikan tarif cukai sehubungan dengan penerimaan negara, jumlah pabrik rokok dan produksi hasil tembakau. Penelitian ini menggunakan metode kualitatif deskriptif untuk menjelaskan hubungan kausal kenaikan tarif cukai terhadap penerimaan negara dan produksi tembakau domestik. Dari hasil penelitian ditemukan bahwa kebijakan kenaikan tarif cukai hasil tembakau yang dilaksanakan pemerintah memberikan pengaruh positif terhadap penerimaan negara. Hal ini terbukti dari meningkatnya penerimaan cukai setiap tahunnya meskipun terdapat tantangan-tantangan yang dihadapi pemerintah. Namun pada sisi lain memberikan dampak negatif terhadap jumlah pabrik rokok, dan produksi hasil tembakau. Jumlah pabrik hasil tembakau mengalami penurunan karena adanya pelaksanaan kebijakan tersebut. Hal yang sama juga terjadi pada produksi hasil tembakau yang mengalami pertumbuhan negatif. Dengan demikian implementasi kebijakan kenaikan tarif cukai sesuai dengan tujuan pengenaan tarif cukai, yaitu mengurangi konsumsi dan peredaran barang kena cukai, serta meningkatkan penerimaan negara. 

scholarly journals Analisis Kebijakan Pemerintah Daerah Dalam Penyelenggaraan Pendidikan Madrasah Di Kabupaten Nganjuk

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Dicky Dwi Wibowo ◽  
Agus Tinus
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Negative Impact ◽  
Positive Impact ◽  
Regional Government ◽  
Education Policies ◽  
New Students ◽  
System 2 ◽  
The Government ◽  
Negative Impacts

Abstract: The regional government is at the forefront of sustainable development. Through policies issued by local governments can help improve the quality of education at the Madrasah level. The study aims to describe 1) a comparison of education policies by the Nganjuk Regional Government. 2) The authority of education policy providers by the Nganjuk regional government. 3) positive and negative impacts of the comparison of government policies on the implementation of Madrasah education. This research uses qualitative research with a descriptive-analytic approach. Data collection techniques are done using observation, interviews, and documents. Data analysis of the results of the study was carried out by data reduction, data presentation, and concluding (data verification). The results of the study show that (1) Problems and comparisons of educational policies namely regarding the qualifications of the establishment of schools and madrasas, and differences in the admission schedule for new students that are still not aligned between the Education Office and the Nganjuk Ministry of Religion Office due to the centralization and decentralization of the government system. (2) The authority exercised by the Education Office and the Regional People's Representative Assembly Commission 4 does not affect Madrasas (3) The positive impact is that madrasas can choose students who are superior and can meet the ceiling set by the government. The negative impact is that madrasas are said to be a factor in merging schools and the lack of local government attention to madrasas.Keywords: School, Madrasa, Educational Policy, Local Government Abstrak: Pemerintah daerah menjadi ujung tombak dalam pembangunan yang berkelanjutan. Melalui kebijakan yang dikeluarkan pemerintah daerah dapat membantu peningkatkan mutu penyelenggaraan pendidikan di tingkat Madrasah. Penelitian ini bertujuan untuk mendeskripsikan tentang1) perbandingan kebijakan pendidikan oleh Pemerintah Daerah NganjukDalam Penyelenggaraan Pendidikan Madrasah. 2) Kewenangan penyelenggara kebijakan pendidikanMadrasah oleh pemerintah daerah Nganjuk.3) dampak positif dan negatif dari perbandingan kebijakan pemerintah terhadap penyelenggaraan pendidikan Madrasah. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif-analitik. Teknik pengumpulan data dilakukan dengan menggunakan observasi, wawancara serta dokumen. Analisis data hasil penelitian dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan (verifikasi data). Hasil penelitian menunjukkan bahwa (1) Permasalahan dan perbandingan kebijakan pendidikan yaitu mengenai kualifikasi jarak pendirian sekolah dan madrasah, dan perbedaan jadwal penerimaan siswa baru yang masih belum selaras antara Dinas Pendidikan dan Kantor Kementerian Agama Nganjuk dikarenakan sentralisasi dan desentralisasi sistem pemerintahan. (2) Kewenagan yang dilakukan Dinas Pendidikan dan DPRD Komisi 4 tdak berpengaruh kepada Madrasah (3) Dampak positif yaitu madrasah mampu memilih siswa yang unggul dan bisa memenuhi pagu yang telah ditentukan oleh pemerintah. Dampak negatinya adalah madrasah dikatakan sebagai faktor penggabungan sekolah dan masih kurangnya perhatian pemerintah daerah terhadap madrasah.Kata kunci: Sekolah, Madrasah, Kebijakan Pendidikan, Pemerintah Daerah

scholarly journals MANAJEMEN ISTANO BASA PAGARUYUNG

2019 ◽  
Vol 6 (1) ◽  
pp. 71-79
Author(s):  
Fani Ratny Pasaribu
Keyword(s):  
Research Method ◽  
Negative Impact ◽  
Basic Research ◽  
Cultural Value ◽  
Regional Government ◽  
Administrative Management ◽  
Library Studies ◽  
The Government ◽  
The City ◽  
Depth Interviews

ABSTRACTManagement of the Istano Basa Pagaruyung management in Batusangkar is very important to consider in its implementation, because it must be approved that Istano's administrative management is not carried out properly so that it will be a big problem for the City of Batusangkar. The question in this study is to find out the Istano Basa Pagaruyung management. Problems can be seen from the challenges that occur. The research method used is descriptive qualitative research with basic research in the form of case studies. Data collection techniques were carried out in the form of library studies and in-depth interviews. Based on research obtained from the management of Istano Basa Pagaruyung in Batusangkar, it has not run optimally. Because difficulties are still found in management, only a portion of it is of concern to the Regional Government regarding Istano's needs regarding the number of employees and the budget. The importance that occurs in the Istano environment. The government should pay special attention to the development of tourism objects. Taking Istano Pagaruyung is a high cultural value building, and asking the Government to ignore it will have a negative impact on the City of Batusangkar.Keywords: Management, Istano Basa Pagaruyung, Tourism Object

scholarly journals PENERAPAN KEBIJAKAN EKSTENSIFIKASI BARANG KENA CUKAI TERHADAP PRODUK PLASTIK DI INDONESIA

2021 ◽  
Vol 5 (2) ◽  
pp. 290-305
Author(s):  
Ismi Rania Yolanda ◽  
Acwin Hendra Saputra
Keyword(s):  
House Of Representatives ◽  
Negative Externalities ◽  
Excise Tax ◽  
Plastic Bags ◽  
National Economic ◽  
Plastic Bag ◽  
Single Use ◽  
The Government ◽  
The Right ◽  
The Impact

ABSTRACT: The increase in plastic consumption per capita in Indonesia by 17 kilograms per year and consumption growth reaching 6%-7% per year have re-ignited discussions about the plan to expand excisable goods on plastics. Previously in 2016 the government had discussed the imposition of excise on plastic consumption which had been approved by the House of Representatives. This study seeks to explore how the plastic excise tax collection scheme plan will be implemented in Indonesia and the extent to which the discussion process has been carried out. This study uses a descriptive qualitative approach which is carried out by describing and interpreting the collected data and finds that the delay in implementing the plastic bag excise policy is caused by several factors, namely the misalignment of perspectives between internal government units and the unstable economic situation, especially due to the impact of the COVID-19 pandemic. Thus, it is a challenge for the government to determine the right time and the next single-use plastic object that will be subject to excise. The government should also maintain accountability by continuously providing information on the amount of excise levy and its allocation, while still paying attention to the development of the national economic recovery and excise policies for plastic products to reduce the impact of negative externalities on single-use plastic consumption. Keywords: excisable goods, plastic excise, extensification, negative externalities, plastic bags ABSTRAK: Peningkatan konsumsi plastik per kapita di Indonesia sebesar 17 kilogram per tahun dan pertumbuhan konsumsi mencapai 6%-7% per tahun memantik kembali diskusi tentang rencana ekstensifikasi barang kena cukai atas plastik. Sebelumnya pada tahun 2016 pemerintah telah mewacanakan pengenaaan cukai konsumsi plastik yang telah disetujui oleh Dewan Perwakilan Rakyat. Penelitian ini berusaha menggali kembali bagaimana rencana skema pemungutan cukai plastik yang akan diterapkan di Indonesia dan sejauh mana proses pembahasan yang sudah dilakukan. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang dilakukan dengan penggambaran dan penginterpretasian atas data yang terkumpul dan mendapati bahwa penundaan penerapan kebijakan cukai kantong plastik disebabkan oleh beberapa hal, yaitu ketidakselarasan perspektif antarunit internal pemerintah dan keadaan ekonomi yang belum stabil terutama karena dampak pandemi Covid-19. Oleh karena itu, menjadi tantangan bagi pemerintah dalam menentukan waktu yang tepat dan objek plastik sekali pakai selanjutnya yang akan dikenakan cukai. Pemerintah juga harus menjaga akuntabilitas dengan terus memberikan informasi besaran pungutan cukai dan peruntukannya, dengan tetap memperhatikan perkembangan pemulihan ekonomi nasional dan kebijakan cukai produk plastik untuk mengurangi dampak eksternalitas negatif atas konsumsi plastik sekali pakai. Kata Kunci: barang kena cukai, cukai plastik, ekstensifikasi, eksternalitas negatif, kantong plastik

scholarly journals Economic Impact of Imposing Excise Tax on Plastic Bottles of Drinks

2018 ◽  
Vol 63 (1) ◽  
pp. 38
Author(s):  
Eugenia Mardanugraha
Keyword(s):  
Economic Impact ◽  
Economic Performance ◽  
Income Tax ◽  
Value Added ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Plastic Container ◽  
Excise Tax ◽  
Beverage Industry ◽  
The Government

This research simulates the effect of imposing excise tax on plastic container of drinks towards economic performance of beverage industry in Indonesia and governmentâ˘A ´Zs tax revenue. The results showed that by imposing excise tax on plastic cups and plastic bottles the government would lose tax revenue from value added tax (PPN) and corporate income tax (PPh badan) more than they gain additional revenue from excise tax. Hence, imposing excise tax on drink containers should serve a clear purpose and an undeniable reason. This paper recommends the government to develop proper excise infrastructure to extend the goods or services to be taxed. This paper also recommends the required stages for extending the excise tax. 

Sign in / Sign up

Export Citation Format

Share Document