ANALISIS FISIBILITAS MINUMAN BERPEMANIS SEBAGAI OBYEK CUKAI DAN PENERAPAN PEMUNGUTANNYA DI INDONESIA

Authors

  • Mohammad Fachrudin Politeknik Keuangan Negara STAN

Abstract

Abstrack

The discourse of expanding object of excise was started by Directorate General of Customs and Excise in October 1998, soft drink is one of this. But, to date the Government has not added the list of goods that became the object of excise duty. This research used qualitative descriptive approach. This research aimed to analyze the potential of soft drinks, ie whether the Sugar-Sweetened Beverages was feasible to be object of excise, collectable, and could be implemented. The determination of this policy is analyzed by using 5 (five) aspects as parameters, namely philosophical, legal, socioeconomic, best practices, and operational aspects. The results show that Sugar-Sweetened Beverages meet nature and characteristics to be the object of excise and feasible subject to excise duty.

Keywords: extensification of excise, excise, government revenue

 

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Published

2018-02-12

Issue

Vol. 1 No. 1 (2018): PROSEDING SEMINAR NASIONAL AKUNTANSI

Section

Articles