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Nauly, Yudhi Dharma
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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AN ASSESSMENT OF TOBACCO EXCISE ADMINISTRATION PRACTICES IN INDONESIA Nauly, Yudhi Dharma
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 1, No 1
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.881 KB) | DOI: 10.31092/jpbc.v1i1.118

Abstract

The global economic slowdown has unquestionably brought down the performance of the Indonesian economy. This, in turn, presented an extraordinary challenge to the Directorate General of Customs and Excise (DGCE) in collecting excise revenues. In the last few decades, tobacco has contributed the largest part of excise revenue. Accordingly, it is inevitable for the DGCE to implement best practices in administrating tobacco excise to optimize revenue collection, while at the same time, enhance public health. Conveniently, The World Health Organization (WHO) provides a series of extensive best practices in that particular field. This study assessed tobacco excise administration practices performed by the DGCE against best practices set by the WHO. This study revealed that, in general, the DGCE has performed well in several practices. However, there are some WHO’s best practices which are unsuitable to be implemented in Indonesia. Unique fiscal, economic, political and social circumstances in Indonesia need to be taken into account in determining and establishing tobacco excise tax policy. 
HILIRISASI INDUSTRI SAWIT DI SUMATERA UTARA Matupalesa, Andi; Nauly, Yudhi Dharma; Fanani, Ivan
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 3, No 1: 2019
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.18 KB) | DOI: 10.31092/jpbc.v3i1.280

Abstract

This study aims to provide an overview of the potential downstream of the palm oil industry in North Sumatra, by conducting a series of visits to companies that act as an anchors in the palm oil industry, particularly those located in KEK Sei Mangkei, Kuala Tanjung and KIM. The writing of this study was conducted by using descriptive-explorative analysis method which relies on primary data from companies considered to have a key role in palm industry in North Sumatra. The research method used in the form of identification of value chain, hub-and-spoke and assess the value added of the downstream stages of palm oil. In the end, the downstream of palm oil industry also needs to prioritize the role of anchor companies as locomotives for palm oil industry development in the future.
Co-Authors Fanani, Ivan Matupalesa, Andi