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Abstract

This research simulates the effect of imposing excise tax on plastic container of drinks towards economic performance of beverage industry in Indonesia and governments ´Zs tax revenue. The results showed that by imposing excise tax on plastic cups and plastic bottles the government would lose tax revenue from value added tax (PPN) and corporate income tax (PPh badan) more than they gain additional revenue from excise tax. Hence, imposing excise tax on drink containers should serve a clear purpose and an undeniable reason. This paper recommends the government to develop proper excise infrastructure to extend the goods or services to be taxed. This paper also recommends the required stages for extending the excise tax.

References

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Bahasa Abstract

Penelitian ini mensimulasikan pengaruh pemungutan cukai pada kemasan plastik minuman terhadap kinerja ekonomi industri minuman dan penerimaan pajak pemerintah di Indonesia. Hasil penelitian menunjukkan bahwa dengan mengenakan pajak cukai pada gelas plastik dan botol plastik, pemerintah akan kehilangan pendapatan dari pajak pertambahan nilai (PPN) dan pajak penghasilan badan (PPh badan) lebih dari tambahan pendapatan dari cukai. Oleh karena itu, pengenaan pajak cukai pada kemasan plastik minuman harus didasari pada tujuan dan alasan yang kuat. Studi ini merekomendasikan pemerintah untuk mengembangkan infrastruktur cukai yang tepat untuk memperluas jenis barang atau jasa untuk dikenakan pajak. Tulisan ini juga merekomendasikan tahapan yang diperlukan untuk meningkatkan penghasilan cukai.

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