ANALISIS EKSTENSIFIKASI BARANG KENA CUKAI TERHADAP KANTONG PLASTIK DI INDONESIA
The consumption of plastic bags in modern life is growing very rapidly, causing a high level of dependence. In fact, this increase does not go hand in hand with the handling of plastic waste. Indonesia is statistically ranked second as a producer of plastic waste heading to the sea after China. As anticipation, the Government through the Ministry of Finance has proposed a policy of collecting excise on plastic bags. Based on these things, with a qualitative approach, this study aims to analyze the extensification of excisable goods in plastic bags and provide input on the policy of using plastic bags that will be implemented in Indonesia. The results of the study concluded that the idea of extensification of excise on plastic bags is feasible to be considered considering the use of plastic bags that meet the characteristics of excisable goods and the potential revenue generated. In this case, the government can benchmark the implementation of plastic excise levies in other countries. The data collection method uses secondary data through literature studies which cause limitations in the study so that further research is needed.
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