Optimal Tax on Cigarette Excise Tax Policy in Indonesia

MUHAMMAD FAWDY RENARDI WAHYU, Ardyanto Fitrady, M.A., Ph.D

2018 | Skripsi | S1 ILMU EKONOMI

Penelitian ini menganalisis tingkat optimal cukai rokok menggunakan analisis pajak optimal dan melakukan simulasi antara variabel terkait dengan instrumen pajak. Kalibrasi dan data empiris digunakan untuk meghasilkan parameter terbaik. Tingkat cukai rokok optimal adalah 10,94 persen. Hubungan antara elastisitas harga rokok dengan tingkat pajak komoditas adalah negatif dan hubungan antara elastisitas harga komoditas nonrokok dengan tingkat cukai rokok adalah negatif. Hubungan antara cross-price elasticity of cigarette demand terhadap tingkat pajak komoditas adalah negatif, sedangkan hubungan antara cross-price elasticity of non-cigarette demand terhadap tingkat cukai rokok adalah positif. Hubungan antara elastisitas jam kerja di pasar legal dan ilegal terhadap tingkat pajak pendapatan marjinal adalah negatif. Hubungan antara the marginal cost of health care terhadap keduan instrumen pajak adalah positif. Pembuat kebijakan dapat menggunakan kebijakan pajak pendapatan marjinal sebagai insentif untuk mengurangi produksi rokok ilegal.

This research analyses the optimal cigarette excise tax rate based on the optimal taxation analysis and to do numerical simulations between variable of interest and tax instruments. Calibration and empirical data are used to find the best parameters. It is found that the optimal excise tax rate of cigarette is 10.94 percent. The relationship between the own-price elasticity of cigarette with the non-cigarette commodity tax rate is positive and the relationship between own-price elasticity demand of non-cigarette commodity with cigarette excise tax rate is negative. The relationship between the cross-price elasticity of cigarette demand to the non-cigarette commodity tax rate have an opposite result which is negative, while the relationship between the cross price elasticity of non-cigarette demand to the cigarette excise tax is positive. The relationship between labor hour�s elasticity of cigarette in both illegal and legal markets to marginal income rate are negative. The relationship of the marginal cost of health care with non-cigarette commodity tax rate and the rate of cigarette excise tax is positive. Policymakers could use marginal income tax policy as an incentive to reduce illegal production of cigarette.

Kata Kunci : Optimal Tax, Excise Tax, Cigarette