Perhitungan tarif untuk memaksimalkan penerimaan cukai pemerintah : calculation of tariff to maximize government's excise tax revenue

Deskripsi

Excise is an important component of government revenue. Excise in addition to having the ability to generate revenue for the government, can also be used as an instrument to reduce the consumption of goods subject to excise. However, these two functions are not necessarily working together, depending on the type of goods and tariffs on goods subject to excise. This study estimates the amount of excise rates which maximize government?s excise revenue for cigarettes and carbonated beverages. Cigarettes are goods that are subject to excise and inelastic, while carbonated beverages are goods that are not subject to excise tax yet, but is currently a government discourse, and elastic. Rate for carbonated beverages in this thesis is lower than the government discourse (discourse of the government amounted to 37.8% while the excise rate based on this thesis is 29.07%). Excise tax rates for cigarettes ranged from 114% to 162%. According to the law, the maximum excise tax on cigarettes is 57%. This indicates that the cigarette excise tax rates are still inadequate to generate the maximum excise revenue for the government.Ada tabel