PENGARUH PENYEDERHANAAN STRUKTUR TARIF CUKAI SPESIFIK TERHADAP KONSUMSI ROKOK

Authors

  • Nur Indah Lestari PKN STAN

DOI:

https://doi.org/10.31092/jpbc.v2i1.180

Abstract

ABSTRACT:  

This study is conducted to estimate the impact of the increase in regular and specific excise rates structure simplification on cigar's consumption through its price. Using data in 2015 and applying random effect model for unbalanced panel data on Sigaret Kretek Mesin-type and Sigaret Kretek Tangan-type of the cigar, this study compares the impact of price increases due to both specific excise rate structure simplification and regular increase on the excise rate in cigar’s consumption. The results indicate that increase in the specific excise rate structure simplification has a lower impact on raising cigar’s prices than regular excise rate increases. Furthermore, the impact of price increases due to the specific excise rate structure simplification is greater in reducing cigar’s consumption than the price increases due to regular excise rate increases. In addition, it is found that the average price of Sigaret Kretek Mesin-type is lower and has an average consumption that is much higher than Sigaret Kretek Tangan-type. Overall, this result suggests that the specific excise rate structure simplification's policy should be continued in order to reduce cigar's consumption.

Keywords: specific excise rate structure simplification, cigar’s consumption, random effects model

ABSTRAK:  

Penelitian ini dilakukan untuk mengetahui pengaruh kenaikan tarif cukai biasa maupun spesifik terhadap konsumsi rokok melalui harga jual ecerannya. Rokok yang digunakan adalah rokok jenis Sigaret Kretek Mesin (SKM) dan Sigaret Kretek Tangan (SKT). Dengan menggunakan data tahun 2015 dan menerapkan random effect pada unbalanced panel data, penelitian ini membandingkan pengaruh kenaikan harga jual eceran akibat penyederhanaan struktur tarif cukai spesifik dan kenaikan tarif cukai biasa terhadap konsumsi rokok. Hasil penelitian menunjukkan bahwa penyederhanaan struktur tarif cukai spesifik berpengaruh lebih rendah terhadap kenaikan harga jual eceran rokok dibandingkan dengan akibat kenaikan tarif biasa. Lebih lanjut, pengaruh kenaikan harga jual eceran akibat penyederhanaan struktur tarif cukai spesifik lebih besar dalam mengurangi konsumsi rokok dibandingkan kenaikan harga jual eceran akibat kenaikan tarif cukai biasa. Selain itu ditemukan bahwa harga jual eceran rata-rata rokok jenis Sigaret Kretek Mesin (SKM) lebih rendah dan mempunyai rata-rata konsumsi yang jauh lebih tinggi dibandingkan rokok jenis Sigaret Kretek Tangan (SKT). Secara menyeluruh, temuan ini menyarankan agar kebijakan penyederhanaan struktur tarif cukai perlu dilanjutkan karena efektif untuk mengurangi konsumsi rokok.

 

Kata kunci: Penyederhanaan struktur tarif cukai spesifik, konsumsi rokok, random effects model.

 

 

 

Author Biography

Nur Indah Lestari, PKN STAN

Jurusan Kepabeanan dan Cukai PKN STAN

References

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Peraturan

Undang-Undang Nomor 39 Tahun 2007 tentang Perubahan atas Undang-Undang Nomor 11 Tahun 1995 tentang Cukai.

Peraturan Menteri Keuangan Republik Indonesia nomor 179/PMK.011/2012 tentang Tarif Cukai Hasil Tembakau

Peraturan Menteri Keuangan Republik Indonesia nomor 205/PMK.011/2014 tentang Tarif Cukai Hasil Tembakau

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Published

2018-03-17

How to Cite

Lestari, N. I. (2018). PENGARUH PENYEDERHANAAN STRUKTUR TARIF CUKAI SPESIFIK TERHADAP KONSUMSI ROKOK. JURNAL PERSPEKTIF BEA DAN CUKAI, 2(1). https://doi.org/10.31092/jpbc.v2i1.180

Issue

Vol. 2 No. 1 (2018)

Section

Articles

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