Since 2014
Economic Impact of Imposing Excise Tax on Plastic Bottles of Drinks
Economics and Finance in Indonesia
View Archive Info| Field | Value | |
| Title |
Economic Impact of Imposing Excise Tax on Plastic Bottles of Drinks
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| Creator |
Mardanugraha, Eugenia
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| Subject |
excise tax; elasticity; demand; government budget; regression
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| Description |
This research simulates the effect of imposing excise tax on plastic container of drinks towards economic performance of beverage industry in Indonesia and governmentâ˘A ´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.
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| Publisher |
Institute for Economic and Social Research
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| Contributor |
—
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| Date |
2018-04-20
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://efi.ui.ac.id/index.php/efi/article/view/567
10.7454/efi.v63i1.567 |
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| Source |
Economics and Finance in Indonesia; Volume 63, Number 1, June 2017; 38-52
2442-9260 0126-155X |
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| Language |
eng
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| Relation |
http://efi.ui.ac.id/index.php/efi/article/view/567/570
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| Rights |
Copyright (c) 2018 Economics and Finance in Indonesia
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