Encountering the Policy Dilemma of the Effective Rate of the Value Added Tax on Tobacco Products

Murwendah Murwendah, Griselda Mariana Malau
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引用次数: 1

Abstract

The purpose of this study is to analyze the policy implementation of the increase in the effective rate of Value Added Tax (VAT) on tobacco from 8.7% to 9.1%. This study applies a qualitative with descriptive approach and data collection techniques of research in the literature and in-depth interviews. The findings show that the policy implementation on the increase in effective rate of VAT on tobacco from 8.7% to 9.1% with the enactment of the Regulation of the Minister of Finance No. 207/PMK.010/2016 has not been in accordance with the formulated objectives of the policy, namely, to minimize the negative externalities of cigarette consumption. This policy of the increase in the effective rate affects state revenues, however, the government's attention to minimize the negative externalities of high cigarette consumption through the policy is considered less accurate considering the cigarette control instruments commonly used in various countries is the excise tax. Cigarette consumption has constantly increased and its negative externalities cannot be minimized by the policies on state levies issued by the government, one of which is the policy on the increase in the effective rate of VAT on tobacco products. The increase in rate may not necessarily be a sustainable source of state revenue or a political instrument to reduce the negative impact of cigarette use in the society. In fact, the number of cigarette users still increases even following the rise of cigarettes prices due to insignificant increase in VAT and the excise rates.
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遇到烟草制品增值税有效税率的政策困境
本研究的目的是分析烟草增值税有效税率从8.7%提高到9.1%的政策实施情况。本研究采用定性与描述性相结合的方法以及文献研究和深度访谈的数据收集技术。研究结果表明,随着财政部长第207/PMK号条例的颁布,烟草增值税有效税率从8.7%提高到9.1%的政策实施。2016年10月10日不符合制定的政策目标,即尽量减少卷烟消费的负外部性。这种提高有效税率的政策会影响国家收入,然而,政府通过该政策将高卷烟消费的负外部性最小化的关注被认为不太准确,考虑到各国常用的卷烟控制工具是消费税。卷烟消费不断增加,政府出台的国家税收政策无法将其负外部性降到最低,其中之一就是提高烟草制品增值税有效税率的政策。税率的提高不一定是国家收入的可持续来源,也不一定是减少香烟使用对社会的负面影响的政治工具。事实上,即使卷烟价格上涨,由于增值税和消费税的小幅上涨,卷烟使用者的数量仍然在增加。
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