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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Pajak Indonesia (Indonesian Tax Review) Abdimasku : Jurnal Pengabdian Masyarakat Educoretax
Firdiansyah, Akhmad
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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OPTIMALISASI PENERIMAAN CUKAI HPTL VAPE DI MASA YANG AKAN DATANG Firdiansyah, Akhmad
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 4, No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.549 KB) | DOI: 10.31092/jpbc.v4i1.773

Abstract

ABSTRACT:Other Tobacco Product Excise (HPTL) that specifically imposed on Tobacco Extracts and Essence are tobacco products in liquid, solid, or other forms originating from processing tobacco leaves made by extraction or other cutting-edge methods regardless their additives. Then it sells to the final customer in retail who consumes by heating using an electric heater, vaping, and inhaling it. To date, consumers of these products have been increased in youth generation. This study aims to provide a perspective to the Directorate General of Customs and Excise (DJBC) to encourage acceptance of HPTL (electric cigarette) excise on vape products on the grounds it causes health problems less than conventional cigarettes. In addition, an increase in e-cigarettes demands indicating that socialization is important to attract conventional smokers to substitute for e-cigarettes. This research uses descriptive qualitative methods. The results demonstrated that DJBC is recommended to be more assertive in making e-cigarette policies as alternative tax revenue and a lesser impact on health problems compared to conventional cigarettes. Good management and socialization of HPTL are expected to increase smoker's perception of e-cigarettes in the future.Keywords: HPTL Excise, e-cigarettes, vape.ABSTRAK:Cukai Hasil Produk Tembakau Lainnya (HPTL) dikenakan secara spesifik terhadap Ekstrak dan Esens Tembakau adalah hasil tembakau berbentuk cair, padat, atau bentuk lainnya yang berasal dari pengolahan daun tembakau yang dibuat dengan cara ekstraksi atau cara mutakhir lain tanpa mengindahkan bahan aditif dalam pembuatannya. Produk ini kemudian dipasarkan kepada konsumen· akhir yang mengonsumsi dengan cara dipanaskan menggunakan alat pemanas elektrik, diuapkan, dan dihisap. Saat ini terjadi kenaikan pengguna produk ini pada generasi muda. Penelitian ini bertujuan untuk memberikan perspektif kepada Direktorat Jenderal Bea dan Cukai (DJBC) untuk menggiatkan penerimaan cukai HPTL produk vape (rokok elektrik) dengan alasan menimbulkan dampak bahaya kesehatan dan penyakit yang lebih kecil dibandingkan rokok konvensional. Selain itu, permintaan rokok elektrik cenderung meningkat sehingga sosialisasi perlu dilakukan agar menarik perokok konvensional untuk beralih kepada rokok elektrik. Penelitian ini menggunakan metode kualitatif deskriptif. Hasil penelitian menujukkan bahwa DJBC disarankan untuk lebih tegas dalam hal pembuatan kebijakan rokok elektrik sebagai alternatif penerimaan cukai yang potensial dan dampak kesehatan lebih rendah dibanding rokok konvensional. Pengelolaan dan sosialiasi HPTL yang baik diharapkan dapat meningkatkan pemahaman perokok mengenai penggunaan rokok elektrik di masa yang akan datang.Kata Kunci: Cukai HPTL, rokok elektrik, vape. 
Analisis Dampak Insentif Fiskal Perpajakan Mobil Listrik Berbasis Baterai di Indonesia Firdiansyah, Akhmad; Gultom, Yulifar Amin
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2503

Abstract

The acceleration of the battery-based electric vehicle program will soon be realized in Indonesia considering the concerns about the impact of carbon pollution and global warming, the government's role in making fiscal policies in the form of tax incentives has been made, but it is necessary to carry out an in-depth analysis of the impacts, this research aims to carry out analysis of the impact on tax fiscal policy incentives given to the battery-based electric vehicle industry in Indonesia with an emphasis on battery procurement for national electric vehicles. The analysis approach uses descriptive quantitative methods with the CGE-GTAP analysis tool. The results of this research state that eliminating import duties has a positive effect only on increasing exports and increasing production in all sectors (including electric vehicles) except the EVBattery sector. For other economic components, negative changes can be seen. This shows that the elimination of import duties for batteries failed to encourage the competitiveness of domestic battery production and the terms of trade decreased. The incentive to eliminate import duties accompanied by VAT shows a proxy for domestic and foreign economic policy. Even though it failed to increase GDP, the competitiveness of the battery and vehicle sector, which is the main focus of this research, experienced increased production and increased domestic demand, decreased imports and increased exports. This condition of increasing competitiveness encourages an increase in welfare (equivalent variation).
Pengabdian Masyarakat dalam Pengelolaan dan Pengembangan BUM Desa Ranca Buaya Fahmi, Anisa; Iskandar, Iskandar; Firdiansyah, Akhmad
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 2 (2024): MEI 2024
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v7i2.2276

Abstract

Program pengabdian masyarakat dalam rangkaian kuliah kerja mahasiswa di Desa Rancabuaya yang dilakukan oleh tim dosen dan mahasiswa PKN STAN meliputi banyak kegiatan untuk menjawab permasalahan yang dihadapi dalam peningkatan kapasitas BUM Desa Rancabuaya dan UMKM pendukung. Jenis kegiatan meliputi sosialisasi/edukasi dan pendampingan tata kelola BUM Desa menurut ketentuan peraturan, penyusunan rencana bisnis, perhitungan harga pokok produksi produk BUM Desa/UMKM, pembuatan katalog produk, tata cara ekspor dan perpajakan, dan pendampingan akuntansi BUM Desa. Selain itu, output kegiatan juga disertai dengan pembuatan panduan/flyer/infografis yang terkait pengelolaan dan pemberdayaan BUM Desa. Rangkaian program kegiatan tersebut dapat dikerjakan dengan pengorganisasian secara baik oleh tim dengan mitra pengmas. Program dan output menjadi kontribusi nyata dan bermanfaat dalam revitalisasi, pengembangan, dan pemberdayaan BUM Desa.
Analysis of the economic impact of implementing VAT and import duties on the Indonesia-Japan premium beef trade under the IJEPA-FTA scheme: A CGE-GTAP approach Firdiansyah, Akhmad; Hashfi, Hasbiul; Gultom, Yulifar Amin
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1276

Abstract

The implementation of import policy raises critical questions related to fiscal and economic aspects, especially regarding the impact of imposing import VAT without exemption facilities and import duties on premium beef imports for the Indonesian economy. This study investigates the effects of taxation tariffs on premium beef from Japan. This research is a quantitative study using a disaggregated Computable General Equilibrium Global Trade Analysis Project (CGE-GTAP) analysis. It focuses on the impact of predictor simulations on economic variables consisting of GDP, exports, imports, trade balance, equivalent variation, domestic production and demand, and prices. The study compares scenarios when VAT is imposed, when import duty preference under IJEPA is applied, and when VAT is imposed and import duty rates are increased to protect domestic producers. The results of this study show that the impact of the IJEPA agreement between Indonesia and Japan, especially regarding the import of premium beef, benefits both parties, even though the tariff regulated in IJEPA for premium beef is the same as the MFN tariff. There was an increase in GDP, imports, trade balance, domestic production and demand, and prices, but exports and welfare declined. Both simulations showed similar results, but the increase in import duties demonstrated a greater magnitude. This means that producers experience a greater positive impact, but consumers suffer greater losses as well. This study demonstrates that the imposition of VAT accompanied by import duty rates in IJEPA can have a positive effect on the national economy. It is recommended to continue this policy.
Co-Authors Anisa Fahmi, Anisa Gultom, Yulifar Amin Hashfi, Hasbiul Iskandar Iskandar