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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Ilmu Sosial dan Ilmu Politik Politik Indonesia: Indonesian Political Science Review Jurnal Vokasi Indonesia SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Vokasi Indonesia
Murwendah Murwendah
Faculty Of Administrative Science, Universitas Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Structure of State Levies on Tobacco: A Comparative Study of Indonesia and Thailand Vanessa, Yolanda; Murwendah, Murwendah
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 26, No. 3
Publisher : UI Scholars Hub

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Since its introduction in more than two decades ago, tobacco control policy has been adopted worldwide notwithstanding their noble purpose and mission. Low and middle-income countries have seen more struggles and challenges in comparison to high-income countries. Using Indonesia and Thailand as cases in point, this study is aimed at to analyzing the structure of state levies in both countries and propose alternative state levies on tobacco for Indonesia based on lesson-learned from Thailand. Thailand is acknowledged as one of the countries that has successfully implemented state levies as an instrument to control tobacco consumption over the past several decades. This study employs a qualitative approach. Data on policy in Thailand are collected by means of literature study while that on Indonesia are collected through field observation and in-depth interviews. The findings show that Thailand imposes more variety state levies on tobacco that leads to higher tax burden to smokers and deemed capable of distorting their choices in smoking. A different case exists in Indonesia where state levies policy reflecting a nonoptimal rate, so that is a merely significant source for state revenue, without any real impact on smoking prevalence in Indonesia. Both countries impose three identical levies, namely excise tax, VAT, and cigarette tax. Reflecting on the policy implementation in Thailand, Indonesia might be beneficial to adopt VAT on cigarettes with a multi-stage levy mechanism, a significant increase in tobacco excise tax rate, and other types of levies at the local government level by optimizing the application of the earmarking tax concept in terms of spending.
Encountering the Policy Dilemma of the Effective Rate of the Value Added Tax on Tobacco Products Murwendah, Murwendah; Malau, Griselda Mariana
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 25, No. 3
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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.
Bridging the Gap: Local Tax Regulations and the Future of Green Tax in Indonesia Zulfa Yudhanto, Daffa; Murwendah, Murwendah
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 1
Publisher : UI Scholars Hub

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Indonesia again ranks among the top three countries vulnerable to the impacts of climate shocks. The intensity of the risk from this phenomenon is expected to continue increasing if a change in societal behavior does not accompany it. Referring to the Environmental Protection Management Law, one of the steps that can be taken to regulate such behavior is through economic instruments, such as a green tax. The green tax will be ineffective without a coherent regulatory framework and stakeholder political will. This study analyzes the alignment of green tax regulations at the regional level and the gaps in their implementation in Indonesia. The study ultimately contributes to current research on tax policy and environmental governance by providing practical insights for policymakers aiming to improve the environmental implications of local taxation. This study uses a qualitative approach with data collection techniques in the form of field studies, including in-depth interviews and literature studies. The locus of this research is the DKI Jakarta and West Java Provinces, focusing on two types of local taxes, namely the Motor Vehicle Tax (hereafter referred to as PKB) and the Motor Vehicle Fuel Tax (hereafter referred to as PBBKB). The research results indicate that the regulation of green taxes on PKB and PBBKB is generally aligned. However, it is important to note that neither tax base fully accounts for the overall negative externalities. The study also found problems with how PKB and PBBKB are implemented regarding a green tax. These problems include not putting the best rates in place, being transparent about the money spent, and local governments not knowing how to use this green tax. This research recommends that the government optimize the use of local taxes with the essence of existing green tax, restructure the types of green tax that do not yet include environmental costs, and ensure that local spending derived from green tax has been allocated for environmental improvement.
Co-Authors Dubelmar, Dini Dwi Kartini, Made Astrin Haula Rosdiana Haula Rosdiana Inayati Inayati Inayati Inayati Iraman, Endra Krisna Puji Rahmayanti Maisarah Putriyandri Atsani Malau, Griselda Mariana Mareli, Sabila Muhammad Raihan Tsanymahdy Raymundus, Torganda Saragih, Arfah Habib Tsanymahdy, Muhammad Raihan Vanessa, Yolanda Yolanda Vanessa Zulfa Yudhanto, Daffa