Analisis Interkasi Kebijakan Tarif Cukai Rokok di Indonesia (Studi Kasus Negara: Indonesia, Malaysia dan Singapura)

Authors

  • Agung Budilaksono Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.31092/jia.v1i1.111

Keywords:

Cigarette Tax Rates, Commodities Cigarette

Abstract

The aim of the study is analyze the interaction among indonesia excise tax policy and the tax policy of countries as Singapore and Malaysia when in the condition of the Asean Economic Community in 2015. The methods of analysis used in this study using regression analysis method combined with the flow diagram (path diagram). The samples used un this study uses the datas: Government Tax Revenues, Output Cigarettes, Cigarettes Output White, cigarette products, the concentration ratio of the four largest comanies (CR4), value-added products clove cigarettes, tobacco products white, white cigarette product added vallue, the difference cigarettes Malaysia by Indonesian customs tariff, import tariff difference cigarette Singapore white with Indonesia customs tariff, import tariff difference Malaysia with white cigarette excise tax Indonesia. The result are(i) the difference in cigarette excise white with excise white with Negara Malaysia does not significantly affect the Indonesia domestic tax revenues, (iii) the difference in tax rate clove with the state of Singapore does not significantly affect the Indonesian domestic tax revenues, (iv) the difference ub cugarette excuse tax to the State of Malaysia did not significantly affect tge Indonesian dosmetic tax revenues, and (v) the difference in cigarette excise white with Singapore state significantly affects tax receipts in Indonesia country. This is because Singapore is a popular cigarette brand white cigarette fireugb brands and the price is difference excuse rates in Indonesia is very striking. 

References

Chaloupka, Fj., Hu, T., Warner, W. M., Jacobs, R., and Yurekli, A. (2000). “The Taxation of Tobacco Product.â€in Jha, P.and Chaloupka F. J. (eds). Tobacco Control in Developing Countries, The World Bank and World Health Organization,

Gravelle, J.and Zimmerman, D. (1994): Cigarette Taxes to Fund Health Care Reform: An Economics Analysis,†CRS Report for Congress. Washington, DC: U.S. Congress, Congressional Research Service.

Gruber, J.and K_szegi, B., (2008): A Modern Economic View of Tobacco Taxation. Paris: International Union Against Tuberculosis and Lung Disease

Jaya, W.K. 2001. Ekonomi Industri. PT BPFE Yogyakarta.

Jha, P.and Chaloupka, F.J. (1999). Curbing the Epidemic: Governments and the Economics of Tobacco Control, World Bank Publication, Washington D. C.

Kanbur, R., Keen, M. 1993. Jeux Sans Frontiers: Tax Competition and Tax Coordination When Countries Differ in Size. American Economic Review 83,877-892.

Kuncoro, Mudrajad,. 2008. “Strategi Pengembangan Pasar Modern dan Tradisionalâ€. Kadin Indonesia

Loong, L (2006), Budget Speech 2006, Ministry of Finance, Singapore Government, 17 February, Singapore.

Singapore Customs (2008), Singapore Customs’ annual enforcement result, Media Release, Singapore.

Singapore Customs (2011), Singapore Custom’ annual enforcement results 2010: contraband cigarettes situation improves with record low seizure and continuous growth of revenue, 15 February, Singapore.

Sloan, F., Ostermann, J., Conover, C., Taylor, D., and Picone, G. (2004): The Price of Smoking. Cambridge, MA: MIT Press.

Smith, S. (2007), Taxation and Regulation of Tobacco, Issues Paper prepared for the seminar, “Taxation and Regulation of Alcohol, Tobacco and Gambling,†at the Dutch Ministry of Economic Affairs.

Taylor, A., Chaloupka, F. J., Guindon E., and Corbett, M. (2000). “The Impact of Trade Liberalization on Tobacco Consumption.†In Jha, P.and Chaloupka F. J. (eds.). Tobacco Control in Developing Countries, The World Bank and World Health Organization, Oxford University Press.

Teguh, M. 2006. Economi Industri. Raja Graffindo, Jakarta.

Wilson, J. D., 1991. Tax Competition with Interregional Differences in Factor Endowments, Regional Science and Urban Economics 21, 423-451.

Downloads

Issue

Section

Articles