ANALISIS EKSTENSIFIKASI BARANG KENA CUKAI TERHADAP KANTONG PLASTIK DI INDONESIA
DOI:
https://doi.org/10.31092/jpbc.v4i2.965Abstract
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.
References
-
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 JURNAL PERSPEKTIF BEA DAN CUKAI
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.