The Impact of excise tariff increases on state revenue
DOI:
https://doi.org/10.54957/educoretax.v6i1.2021Kata Kunci:
Alcoholic beverages (MMEA), Banten Regional Customs Office, CGE Model, Excise Tax, State RevenueAbstrak
The Indonesian government implemented an excise tariff increase for Beverages Containing Ethyl Alcohol or alcoholic beverages (MMEA) or in 2024 to mitigate the erosion of real revenue value caused by inflation and to control the consumption of excise goods. This study analyses the economic and fiscal impact of this policy, with a specific focus on revenue realisation at the Banten Regional Customs Office of the Directorate General of Customs and Excise (Kanwil DJBC Banten). Utilising a Computable General Equilibrium (CGE) model processed through GEMPACK software and the 2016 Indonesian Input-Output Table, the research simulates the effects of an 11.81% domestic tariff increase and a 9.8% import tariff increase. The simulation results indicate that the tariff hike moderates the growth of the MMEA industry to 3.4%, trailing the national economic growth baseline of 5.2%. However, despite this industrial deceleration, the policy significantly enhances fiscal performance, with national excise revenue projected to rise by 25.31%. At the regional level, Banten Regional Customs Office is projected to realise a total revenue of IDR 3.2 trillion in 2024, representing a net increase of approximately IDR 600 billion across Class A, B, and C alcoholic beverages compared to the previous year. These findings demonstrate that the 2024 tariff adjustment effectively achieves the dual policy objectives of restricting the expansion of controlled goods while simultaneously optimising state revenue collection.
Referensi
Bachas, P., Kondylis, F., & Loeser, J. (2021, February 1). Increasing tax revenue in developing countries. World Bank Blogs. https://blogs.worldbank.org/impactevaluations/increasing-tax-revenue-developing-countries
CNBC. (2023, March 10). Kok Orang RI Harus Bayar Pajak? Simak Penjelasan Jokowi Ini! CNBC Indonesia. https://www.cnbcindonesia.com/news/20230310083836-4-420506/kok-orang-ri-harus-bayar-pajak-simak-penjelasan-jokowi-ini
Chrisinger, Benjamin W. (2021) Philadelphia’s Excise Tax on Sugar- Sweetened and Artificially Sweetened Beverages and Supplemental Nutrition Assistance Program Benefit Redemption. APJH Research & Analysis. Vol 111, No 11. https://doi.org/10.2105/AJPH.2021.306464
DPR RI. (2007). PERUBAHAN ATAS UNDANG-UNDANG NOMOR 11 TAHUN 1995 TENTANG CUKAI.
Egbunike, F. C., Emudainohwo, O. B., & Gunardi, A. (2018). Tax Revenue and Economic Growth: A Study of Nigeria and Ghana. Signifikan: Jurnal Ilmu Ekonomi, 7(2), 213–220. https://doi.org/10.15408/sjie.v7i2.7341
Elena, Maria. Anggela, Ni Luh. Damara, Dionisio. (2024). Jalan Pintas Pungutan Cukai. Ortax. https://datacenter.ortax.org/ortax/berita/show/18748
Firmansyah, Fatoni Anshar. (2015) Peningkatan Tarif Cukai Rokok dan Dampaknya terhadap Perekonomian dan Pendapatan Sektoral Jawa Tengah. KINERJA, Volume 19, No.2, Hal. 97-111
IMF. (2001). Government Finance Statistics Manual.
Indriyanti, Sarwendah. (2018) Pengaruh Hasil Produksi Rokok Dan Tarif Cukai Rokok Terhadap Kinerja Penerimaan Bea Cukai (Studi Kasus Pada Kantor Direktorat Jenderal Bea Dan Cukai Jawa Timur Ii). Jurnal Ilmiah Mahasiswa Universitas Brawijaya. Vol. 7, No. 2
Jahratunnisa, Besse. Afifah, Nurul. Paramita, Mahardian Ersanti. (2020). Dampak Implementasi Kebijakan Tarif Cukai Minuman Mengandung Etil Alkohol Di Sulawesi Bagian Selatan (Studi Pada Kantor Wilayah Bea Dan Cukai Sulbagsel). Jurnal Pabean Vol 2 No 2. Juli.
Januari, & Hanum, Z. (2018). Pengaruh Penerimaan Pajak Sebelum Dan Sesudah Tax Amnesty Pada KPP Pratama Medan Belawan.
Kim, K. (2022). Using dynamic common correlated e ff ects approach to analyze the role of sin taxes in short ‐ and long ‐ term fi scal surplus across US states. January, 255–278. https://doi.org/10.1111/pbaf.12313
Mardiasmo. (2013). Perpajakan Edisi Revisi 2013. Andi.
Nguyen, H. T., & Darsono, S. N. A. C. (2022). The Impacts of Tax Revenue and Investment on the Economic Growth in Southeast Asian Countries. Journal of Accounting and Investment, 23(1), 128–146. https://doi.org/10.18196/jai.v23i1.13270
Piancastelli, M., & Thirlwall, A. P. (2020). The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries: Theory and New Evidence 1996-2015. Nova Economia, 30(3), 871–892. https://doi.org/10.1590/0103-6351/5788
Ristianarko, D. H., Nashiroh, U., & Rahayu, T. A. F. (2021). ANALISIS PERTUMBUHAN EKONOMI DAN MIDDLE INCOME TRAP: (Studi Kasus Kabupaten dan Kota di Indonesia). Inspire Journal: Economics and Development Analysis, 1(1), 1–12. https://ejournal.uksw.edu/inspire/article/view/4851
Sabri, Misda. Ilham. Paramita, Mahardian Ersanti. (2022) Analisis Kebijakan Kenaikan Tarif Cukai Hasil Tembakau Terhadap Penerimaan Cukai Di KPPBC TMP B Makassar. Jurnal Pabean Vol 4 No. 1 Jan. P-ISSN 2685-5356 E-ISSN 2775-233x
Saputra, Dany. (2023) Tok! Jokowi Targetkan Penerimaan Pajak Rp. 2.307,9 T pada 2024. Bisnis.Com. https://ekonomi.bisnis.com/read/20230816/259/1685539/tok-jokowi-targetkan-penerimaan-pajak-rp23079-t-pada-2024
Tuaño, Philip Arnold P., Clarete, Ramon., Muyrong, Marjorie., Castilo, Czar Joseph. (2021) ASSESSMENT OF TRAIN’S COAL AND PETROLEUM EXCISE TAXES Environmental Benefits and Impacts on Sectoral Employment and Household Welfare. Journal of Management for Global Sustainability Volume 9, Issue 1 (2021): 107–143. https://doi.org/10.13185/JM2021.09105
Triono, Doni. (2017) Analisis Dampak Tarif Cukai Hasil Tembakau Terhadap Penerimaan Negara Dan Produksi Tembakau Domestik. Jurnal Pajak Indonesia Vol.1, No.1, (2017), Hal.124-129
Wahyudi, H., & Sanjaya, S. (2017). Efek Mediasi Kepatuhan Wajib Pajak Pada Pengaruh Pemahaman Dan Kesadaran Wajib Pajak Terhadap Keberhasilan Penerimaan Pajak Penghasilan. Kumpulan Penelitian Dosen UMSU
Wulandari, Kiki Tri., Hidayati, Nur., Muttaqien, Zaenul. (2024) PENGARUH KEBIJAKAN TARIF CUKAI DAN HARGA JUAL ECERAN TERHADAP PENERIMAAN CUKAI ROKOK SIGARET KRETEK TANGAN DIKANTOR PENGAWASAN DAN PELAYANAAN BEA DAN CUKAI TIPE MADYA CUKAI TAHUN 2021-2023. Neraca Manajemen, Ekonomi Vol 6 No 10 Tahun 2024. https://doi.org/10.8734/mnmae.v1i2.359
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Ario Seno Nugroho, Indri Riesfandiari, Diah Zahi Ambarwati, Chandra Pratama
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
