RELAKSASI FASILITAS TIDAK DIPUNGUT CUKAI MMEA KADAR RENDAH DIKEMAS UNTUK PENJUALAN ECERAN
DOI:
https://doi.org/10.31092/jpbc.v5i1.1153Abstract
The trading of low-level alcoholic beverages (kombucha and kefir) has recently become massive. The Excise Law states any level of alcoholic beverages may lead to enforcement actions (Excisable Goods). Kombucha and Kefir are mostly produced by household-scale industries and packaged for retail sales. The Excise Law has facilities that are not subject to the Unimposing of the Excise. This study aims to analyze the position of low-level alcoholic beverages, especially its relationship with the implementation of the Excise Law. Using qualitative-interpretative methods, with data/observations for the years 2020-2021. Using secondary data in the form of sales of kombucha and kefir sourced from the Indonesian marketplace. With the type of ratio scale quantitative data. The results indicated Kombucha and kefir for retail sales packaging are Unimposing of the Excise. The short-term solution to legalize the business of making low-level alcoholic beverages is to comply with Unimposing of the Excise according to international best practice and also in line with the Indonesian Council of Religious Scholars which states that fermented beverage products containing alcohol are less than 0.5% legally halal if medical harm. The long-term solution is to reconstruct articles in the Excise Law relating to the alcoholic beverages definition as well as articles relating to free excise and exemption from excise through amendments to the Excise Law.
Keywords: Alcoholic Beverages, Excisable Goods, Kefir, Kombucha, Unimposing of the Excise
Perdagangan minuman yang mengandung etil alkohol (MMEA) kadar rendah (kombukha dan kefir) akhir-akhir ini semakin masif. UU Cukai menyatakan MMEA dalam kadar berapa pun merupakan barang kena cukai (BKC). Kombukha (kombucha) dan kefir sebagian besar dihasilkan industri skala rumah tangga, namun dikemas untuk penjualan eceran. Dalam UU Cukai terdapat fasilitas tidak dipungut cukai sesuai kriteria. Penelitian ini bertujuan untuk menganalisis posisi MMEA kadar rendah, terutama hubungannya dengan implementasi UU Cukai di lapangan. Metode yang digunakan adalah kualitatif-interpretatif, dengan data/pengamatan selama tahun 2020-2021. Data sekunder yang digunakan berupa jumlah penjualan kombukha dan kefir yang bersumber pada marketplace Indonesia dengan jenis data kuantitatif skala rasio. Hasil analisis menunjukkan bahwa kombukha dan kefir dikemas untuk penjualan eceran sehingga tidak termasuk kriteria fasilitas tidak dipungut cukai. Solusi dalam jangka pendek untuk melegalkan usaha pembuat MMEA kadar rendah adalah relaksasi ketentuan tentang tidak dipungut cukai sesuai best practice internasional. Selain itu, selaras dengan Fatwa MUI yang menyatakan bahwa minuman hasil fermentasi yang mengandung alkohol dengan kadar kurang dari 0,5%, hukumnya halal jika secara medis tidak membahayakan. Solusi jangka panjang adalah merekonstruksi kembali pasal-pasal dalam UU Cukai yang berkaitan dengan definisi MMEA, cukai tidak dipungut maupun pembebasan cukai melalui amandemen UU Cukai.
Kata Kunci: barang kena cukai, kefir, kombucha, MMEA, tidak dipungut cukai.
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