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All Journal Ilomata International Journal of Tax and Accounting Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Journal of Accounting and Finance Management (JAFM)
Fachrudin, Mohammad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Journal of Accounting and Finance Management (JAFM)

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Manajemen Kebijakan Fiskal: Strategi Penetapan Kosmetik sebagai Objek Cukai Fachrudin, Mohammad; Muttaqien, Fauzan
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1188

Abstract

: The rapid growth of the cosmetics industry has raised concerns about health and environmental risks from chemicals like parabens and Sodium Lauryl Sulfate (SLS). Parabens disrupt endocrine functions, potentially causing hormonal imbalances and cancer, while SLS contributes to skin irritation and environmental pollution. This study examines the feasibility of imposing excise taxes on cosmetics containing these substances, using a descriptive qualitative approach that considers philosophical, legal, socio-economic, and operational aspects. The findings indicate that cosmetics with parabens and SLS are viable candidates for excise taxation. Philosophically, this aligns with the Pigouvian principle of internalizing social and environmental costs. Legally, these products qualify as excisable goods under existing laws. Socio-economically, excise taxes increase product prices, reducing consumption and encouraging a shift to safer alternatives. Producers are incentivized to use eco-friendly materials. International examples, such as the EU and ASEAN regulations on parabens, show the success of such policies. Operationally, technologies like blockchain can enhance supply chain transparency, while digital labeling informs consumers. Excise revenues could support health programs, environmental restoration, and research into safer ingredients. These measures would reduce risks and promote sustainable industry practices. The government should invest in surveillance and allocate excise revenues to maximize societal benefits.
Evaluasi Dampak KEK Sanur Terhadap PDRB Sektor Kesehatan di Provinsi Bali: Pendekatan Difference-in-Difference Tegar Pradiawan, Putu; Fachrudin, Mohammad
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2374

Abstract

Sebanyak Rp 87,5 Triliun hilang akibat sebanyak dua juta Warga Negara Indonesia (WNI) melakukan perjalanan ke luar negeri untuk mendapatkan layanan medical tourism. Pemerintah merespons permasalahan tersebut dengan membentuk Kawasan Ekonomi Khusus (KEK) Sanur untuk dapat menarik investasi dalam rangka pemenuhan fasilitas kesehatan di Indonesia, sekaligus menstimulasi pertumbuhan ekonomi dengan pemberian kemudahan-kemudahan fiskal dan non fiskal. Penelitian ini bertujuan mengevaluasi kinerja dari KEK Sanur melalui pengukuran dampak yang diberikan pada pertumbuhan ekonomi melalui indikator PDRB Sektor Kesehatan di Provinsi Bali. Metode yang digunakan dalam penelitian ini adalah analisis kuantitatif Difference-in-Difference (DiD) sebagai alat ukur yang membandingkan dampak sebelum dan sesudah keberadaan KEK Sanur, dengan perbandingan antarwaktu periode 2019 s.d 2021 sebagai periode sebelum keberadaan KEK Sanur dan 2022 s.d 2024 sebagai periode setelah keberadaan KEK Sanur. Hasil penelitian menunjukan bahwa terdapat dampak yang signifikan pasca keberadaan KEK Sanur dengan peningkatan sebesar Rp 1,1 Triliun pada PDRB Sektor Kesehatan. Penelitian ini menghasilkan implikasi kebijakan berupa penyesuaian regulasi fasilitas fiskal di KEK Sanur. Kebijakan tersebut penting guna mengoptimalkan pemanfaatan fasilitas fiskal dengan harapan mampu menstimulasi pengembangan sektor kesehatan yang berdampak pada pertumbuhan ekonomi daerah dalam jangka panjang.
Co-Authors Fauzan Muttaqien Marsus, Soffan Nurcahyo, Marsanto Adi Rizal, Mohamad Nor Supriyadi Tegar Pradiawan, Putu