ANALISIS LAYERING TARIF CUKAI PRODUK ALKOHOL DI INDONESIA
PERCEPTION ANALYSIS OF THE ALCOHOL PRODUCT EXCISE TARIFFS
DOI:
https://doi.org/10.31092/jpbc.v6i1.1570Abstract
Penyederhanaan penggolongan BKC produk alkohol dalam UU Cukai membawa konsekuensi perbedaan persepsi dalam definisi maupun kriteria. Akibatnya penjabaran layering tarif cukai produk alkohol ke dalam Peraturan Menteri Keuangan kurang tepat, dan berpotensi terjadi fraud/pelanggaran. Penelitian bertujuan menganalisis layering tarif cukai produk alkohol. Metode penelitian yang digunakan adalah metode kualitatif interpretatif, dengan reseach design berupa case study. Didukung data kuantitatif selama tahun 2016 s.d. 2021. Hasil penelitian menghasilkan diperlukan mengubah layering tarif cukai produk alkohol terutama untuk BKC berupa EA dan KMEA tanpa mengamandemen UU Cukai. Perubahan layering adalah mengubah tarif cukai tunggal pada komoditi EA menjadi tarif cukai yang besarnya sebanding dengan kadar etil alkoholnya, mengubah tarif KMEA yang bentuknya cair atau pasta menjadi multi tarif sebanding dengan etil alkoholnya memakai satuan per liter, dan mengusulkan untuk menyamakan tarif cukai MMEA impor dengan MMEA produk dalam negeri agar selaras dengan best practice international.
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