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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Accounting and Finance Management (JAFM)
Mohammad Fachrudin
Politeknik Keuangan Negara STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Does Customs Facilitation Programs help enchance Regional Economic Growth ? Mohammad Fachrudin; Ario Seno Nugroho; Fardhani Hamiputri Akhzan
JURNAL PAJAK INDONESIA Vol 1 No 2 (2017): Optimalisasi Penerimaan Negara II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v1i2.193

Abstract

To date, measuring the effect of customs facilitation and fiscal decentralization are seen as essential to assist regional government. This activities are important in order to direct the regional economic growth policy. The customs facilitation is important because this policy could reduce the tax rate in trade activities. While the fiscal descentralization gives the local governments higher authrority to manage their funds. The local government s need an assurance, regarding the relationship between the utilization of customs facilitation and the fiscal descentralization to their regional economic growth, in order to optimize the benefit of this instrument. This research describes the relationship between Customs facilitation, namely Free of import duty and import taxes, fiscal decentralization, namely own-source revenue and general allocation grant, to the regional economic growth in West Java. The panel data from 2012 to 2015 and regression analysis are used in this paper. The result implies that the customs facilitation, in the form of cooperation with Indonesia Investment Coordinating Board  import taxes, has a positive and significant impact on regional economic growth.
Kebijakan Fiskal di Era Digital: Analisis Penerapan Cukai pada Digital Games Mohammad Fachrudin
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 7 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i7.3975

Abstract

Pertumbuhan jumlah pengguna digital games yang makin pesat menimbulkan dampak negatif bagi penggunannya, yaitu kecanduan. Makin banyak pengguna digital games yang kecanduan berdampak mengganggu kesehatan fisik dan mental penggunanya, sudah saatnya pemerintah melakukan intervensi melalui kebijakan fiskal untuk mengurangi dampak negatif yang mungkin timbul akibat penggunaan yang berlebihan. Untuk memitigasi eksternalitas negatif dari digital games, pemerintah mempertimbangkan kebijakan menetapkan digital games sebagai obyek cukai baru. Penelitian ini bertujuan untuk mengkaji kelayakan penetapan dan pemungutan cukai pada digital games. Dengan menggunakan metodologi deskriptif kualitatif dan analisis secara komprehensif atas digital games sebagai obyek cukai baru melalui uji kebijakan yang mencakup dimensi filosofis, legal, sosial ekonomi, best-practice, dan aspek operasional, serta mengidentifikasi tantangan yang mungkin timbul dalam implementasi melalui pendekatan studi literatur. Temuan penelitian menunjukkan bahwa digital games memenuhi kriteria layak dan dianggap memenuhi syarat untuk dikenakan cukai dan merekomendasikan kepada pemerintah untuk menjadikan digital games sebagai obyek cukai baru.
Manajemen Kebijakan Fiskal: Strategi Penetapan Kosmetik sebagai Objek Cukai Mohammad Fachrudin; Fauzan Muttaqien
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.
Co-Authors Ario Seno Nugroho Fardhani Hamiputri Akhzan Fauzan Muttaqien