EKSTENSIFIKASI BARANG KENA CUKAI MINUMAN RINGAN BERPEMANIS
DOI:
https://doi.org/10.31092/jpbc.v4i2.968Abstract
ABSTRACT:
This study discusses the urgency of taxation on sweetened beverages in order to reduce the negative impact of consumption. Consumption control in the form of taxation is expected to reduce the negative impact. We use qualitative research method approach to understand social phenomena into a case study situational analysis that discusses the phenomenon of negative impact on sweetened beverages, with the approach of theory and previous research with the same research object, we discuss aspects of public policy in order to determine the object of new excise, namely, Legal, Philosophical Aspects, Socio-Economic, Reference, and Operational Aspects. The results showed that restrictions on the consumption of sweetened beverages can be done by taxation mechanism in accordance with the aspects required by the Law. Thus, the imposition of a tax on sweetened beverages meets the criteria and it is necessary to immediately propose to be designated as the object of the new BKC in an effort to reduce the negative impacts of consuming sweetened beverages.
Keywords: Esktensifikasi, Taxable Goods, Sweetened Beverages. Public Policy.
ABSTRAK:
Penelitian ini membahas urgensi pengenaan cukai pada minuman berpemanis dalam rangka mengurangi dampak negatif konsumsi. Pengendalian konsumsi dalam bentuk pengenaan cukai diharapkan mampu menurunkan dampak negatif tersebut. Kami menggunakan pendekatan metode penelitian kualitatif untuk memahami fenomena sosial menjadi suatu studi kasus analisa situasional yang membahas fenomena dampak negatif terhadap minuman- berpemanis, dengan pendekatan teori dan penelitian terdahulu dengan objek penelitian yang sama, kami membahas aspek-aspek kebijakan publik dalam rangka penetapan objek cukai baru yaitu, Legal, Aspek Filosofis, Sosial Ekonomi, Referensi dan Aspek Operasional. Hasil penelitian menunjukkan bahwa pembatasan konsumsi minuman berpemanis dapat dilakukan mekanisme pengenaan cukai sesuai dengan aspek yang dipersyaratkan oleh Undang-Undang. Pengenaan cukai terhadap minuman berpemanis telah memenuhi kriteria dan perlu untuk segera diusulkan untuk ditetapkan sebagai objek BKC baru sebagai upaya untuk mengurangi dampak-dampak negatif akibat mengkonsumsi minuman berpemanis.
Kata Kunci: Ekstensifikasi, Barang Kena Cukai, Minuman Berpemanis. Kebijakan Publik.
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