Syadullah, Makmun
Kementerian Keuangan

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Impact Tax Policy on CPO Exports Syadullah, Makmun
Jurnal Kajian Ekonomi dan Keuangan Vol 18, No 3 (2014)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v18i3.34

Abstract

CPO is a strategic commodity in the global market, so that the condition and CPO prices in the domestic market is strongly influenced by the global market. This study aims to analyze several factors that affect CPO export, namely CPO price in the international market, the exchange rate rupiah against the US dollar and tax policy as stated in the PMK No. 128 / PMK.011 / 2011. Based on this research, in the period 2005-2013 Indonesia's CPO exports was influenced by the CPO price in the international market, the exchange rate rupiah against the US dollar and tax policy in 2011. Overall the model is able to explain that variation changes CPO exports in the period 2005-2013 by 73,73%t are influenced by the three variables used in this model, while the rest is influenced by other variables that are not included in this study observations. while the rest is influenced by other variables that are not included in this study observations.
DAMPAK KEBIJAKAN BEA KELUAR TERHADAP EKSPOR DAN INDUSTRI PENGOLAHAN KAKAO Syadullah, Makmun
Buletin Ilmiah Litbang Perdagangan Vol 6, No 1 (2012)
Publisher : Trade Analysis and Development Agency, Ministry of Trade of Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30908/bilp.v6i1.138

Abstract

Analisis ekspor kakao dan perkembangan industri kakao sebelum dan sesudah diterapkannya pajak ekspor dilakukan dengan pendekatan analisis deskriptif. Data yang digunakan dalam analisis adalah data sekunder yang bersumber dari Badan Pusat Statistik. Dalam rangka mendorong perkembangan industri pengolahan kakao, pada tahun 2010 pemerintah memberlakukan kebijakan pajak ekspor biji kakao. Kebijakan ini bertujuan untuk menghambat ekspor biji kakao dan untuk meningkatkan pasokan biji kakao industri dalam negeri. Data menunjukkan bahwa setelah pemberlakuan bea keluar, ekspor biji kakao mengalami penurunan dan jumlah perusahaan pengolahan kakao mengalami peningkatan. Namun demikian, industri pengolahan kakao belum beroperasi dalam kapasitas penuh. Rendahnya kualitas biji kakao yang diproduksi di Indonesia merupakan faktor utamanya. Untuk itu direkomendasikan agar pendapatan pemerintah dari bea keluar ekspor biji kakao dimanfaatkan kembali untuk pembinaan petani dalam meningkatkan kualitas biji kakao. The study uses a descriptive analysis in comparing cocoa exports and development of the cocoa industry before and after the imposition of export duty. The analysis is based on the secondary data taken from the Central Agency of Statistics.To foster the development of the cocoa processing industry, in 2010 the government has issued a policy to impose export duties on the export of cocoa beans. This policy is aimed to hamper cocoa beans export and to boost cocoa beans supply to domestic industry. The available information shows that after its imposition there has been a decline in cocoa export and an increase the number of cocoa processing companies. However, the cocoa processing industry has not yet operated in its full capacity. This is caused by the low quality of cocoa beans produced in Indonesia. It is then recommended that the government’s revenue from cocoa beans export should be returned back to farmers in improving the quality of cocoa beans. By doing so, the farmer will be compensated by the government in the form of improved and adequate infrastructure in the production center of cocoa beans, as well as provision of higher quality seeds and better counseling.