Analisis dampak penetapan cukai terhadap industri tembakau di Indonesia

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ANALISIS DAMPAK PENETAPAN

CUKAI

TERHADAP

INDUSTRI TEMBAKAU

DI INDONESIA

Oleh

Edy

Irawan

PROGRAM PASCASARJANA

INSTITUT PERTANIAN BOGOR

(157)

RINGKASAN

EIlY IRAWAN. ANALISIS DAMPAK ,PENETAPAN CUKAI TERHADAP INDUSTRl TEMBAKAU DI INDONESIA. Di bawah birnbingan MANGARA TAMBUNAN sebagai I<etua Kornisi Pembimbing, BUNASOR SANIM, TAFiLlM SUDA RYANTO d a n H E R M A N T O s e b a g a i A n g g o t a Kornisi Pembimbing.

T r ~ j i ~ a n p e n e l i t i a n a d a l a h r n e m p e l a j a r i s t r u k t u r c u k a i t e r n b a k a u d i I n d o n e s i a , d a l a m k o n s t a l a s i s t r u k t u r pe-reltonomian I n d o n e s i a , t e r u t i l m a y a n g m e n y a n g k u t p e r a n a n d a n k e m a m p u a n s e b a g a i s u a t u s u n i b e r p e n e r i m a a n n e g a r a , d a n m e m p e l a j a r i p e n e t a p a n p e r l i b a h a n c u k a i t e r h a d a p p r i l a k u i n - d u s t r i t e m b a k a u , k h u s u s n y a u n t u k t i n g k a t k e s e j s h t e r a a n p r o d u s e n d a n I t o n s u m e n r o k o k , p r o d u s e n t e m b a k a u d a n c e n g k e h , s e r t a n i e n g a n a l i s i s b e s a r n y a b e b a n c u k a i yaiig d i - tanggung oleh pelaltu indust ri tembakau.

M o d e l p a s i l r o i ~ t p u t d a n p a s t i r i n p u t d a l a r n i n d u s t r i t e m b a k a i ~ , d i b a n g u r i b e r d a s i l r k a n d i m e n s i p e r r n a s a l a h a n y a n g t e r j a d i p:ldt~ k n r u n w a k t u a n a l i s i s . P a d a d a s a r n y a m o d e l t e r s e b u t t e r d i r i d i ~ r i t i g a s u b s i s t e m , y a i t u s u b s i s t e m p a s a r r o k o k , s u b s i s t e m p a s a r t e m b a k a a d a n s u b s i s t e r n p a s a r

(158)

k l o b o t ( K K ) d a n r o k o k p u t i h ( R P ) . D e n g a n p e n g k a j i a n s e c a r a t e r p i s a h d i h a r a p l c a n d a p a t t e r l i h a t p e r k e m b a n g a n m a s i n g - m a s i n g s e c a r a r i n c i d a n f a k t o r - f a k t o r y a n g m e m p e n g a r u h i p e r k e m b a n g n n n y a . D a r i sisi p e r n i i n t a a n s e b a g a i m a n a t e l a h d i s i n g g u n g m e m i l i k i e m p a t k o m p o n e n y a i t u u n t u k K M , KT, K K

d a n RP. Sisi p e r m i n t a a n , p e r m i n t a a n tenlbakarr dan c e n g k e h m e r u p a k a n p e r m i n t a a n t u r u n a n ( d e r i v e d d e m a n d ) d a r i p e n a - waran rokok.

D a t a y a n g d i g u n a k a n d a l a m s t u d i i n i a d a l a h d a t a t i m e s e r i e s , d e n g a n r e n t a n g w a k t a ~ 1969-1993 ( 2 4 t a h u n ) . P e n e t a - p a n r e n t a n g w a k t u i n i b e r d a s n r k a n a t a s p e r t i m b a n g a n b a h w a

i n t r o d u k s i r o k o k Icretek mesin d i m u l a i p a d a a k l i i r t a h u n 1 9 6 9 , y a n g Icemudian niengalami p e r k e m b a n g a n y a n g s a n g a t p e s a t s e h i n g g a mainpu m e n g g e s e r d o m i n a s i r o k o k k r e t e k t a n g a n p a d a t a h u n - t a h u n b e r i k u t n y a . Di s a n i p i n g i t u p e r k e m - b a n g a n p e n e r i m a a n n e g a r a p a d a r e n t s n g waktrl t e r s e b u t m e m p e r l i h a t k a n , g e j a l ; ~ y a n g s a n g a t m e n a r i k , y a i t u m e n i n g k a t pesat s a n i p a i a wtlrsa 1990 d a r i p e n e r i m a a n m i n y a k d a n g a s a l a m c a i r , Iceni~idian b e r g e s e r k e p e n e r i m a a n n o n m i g a s

pada periode berikut nya.

(159)

b e r u n ~ u r m u d a alcan ~ ~ i e m i l i h r o k o k kret,ek m e s i n , r o k o k k r e t e k , t a n g a n d a n r o k o k p u t i h , r o k o k k r e t e k k l o b o t m e r u p a k a n b a r a n g i n f e r i o r , p e r i l a k u h a r g a r o k o k a k a n d i t e n t u k a n oleh h a r g a i n p t ~ t d a n j u n i l a h p r o d u k s i r o k o k y a n g b e r s a n g k u t a n . P e r m i n t a a n t e ~ i ~ b a k a u nierupa1c;in p e r m i n t a a n t u r u n a n d a r i p e n a w a r a n rolcok m a k a perilaktl p a d a p a s a r r o k o k s a n g a t m e n i p e n g a r u l i i pas:lia tenibalcau. P e r i l a k u p e r m i n t a a n d a n

p e n a w a r a n c e n g k e h b e r p o l a h a m p i r s e r u p a d e n g a n p e r i l a k u p n s a r t e m b a k a r ~ s e b a b k e d u a n y a m e r u p a k a n i n p u t u t a m a d a l a m p r o d u k s i r o k o k . Nilai t u k a r r u p i a h t e r h a d a p d o l l a r mem- p ~ r n y a i p e n g a r r ~ h yiing n y a t a d a n b e r t a n d a positif t e r h a d a p i m p o r t e n l b a k a u d a n c e n g k e h , ha1 ini t e r j a d i k e m u n g k i n a n disebablcan oleh p e n e t i ~ p a n n i l a i t u k a r y a n g t e t a p s e b e l u m t a h u n 1978 s e h i n g g a t e r j a d i o v e r v a l u e d n i l a i r i i l n y a d e n -

gat1 b e r j a l a n n y a w a k t u . D e n g a n p e n e t a p a n c u k a i p n d a p r o d u - s e n rokolc d a n i m p o r t i r t e m b a k a u m a k a a k a n m e n l l r r l n k a n kese- j a h t e r a a n Iconsumen rolcok, p r o d i ~ s e n t e m b a k a t r d a n p r o d u s e n

c e n g k e h , w a l a t ~ p u n s e c a r a o t o m a t i s d a p a t n l e n i n g k a t k a n pen- e r i m a a n p e m e r i n t a l i . Ha1 ini d a p a t t e r j a d i d e n g a n mengge- serkan behan ctr kai tersebut nlelalt~i mekanisme harga.

(160)

n u r u n a n t a r i f c i l k a i t e r s e b u t . D e n g a n g e n c a r n y a k a m p a n y e , a n t i rokolc y a n g b e r a r t i a k a n m e n e k a n konsilmsi r o k o k m a k a

j u g a s a n g a t b e r p e n g a r u h t e r h a d a p p e n u r u n a n k e s e j a h t e r a a n p r o d u s e n t e m b a k a u d a l i c e n g k e h a k i b a t n i e n i l r u n n y a p e r m i n t a a n t e m b a k a u d a n c e n g k e h s e b a g a i p e r n i i n t a a a n t i l r u n a n d a r i i n - diistri rokok.

Implilcnsi p e n e l i t i a n i n i a d a l a h perlil d i k e m b a n g k a n n y a

p e n e t a p a n colcai y a n g p r o p o r s i o n t ? l , k e b i j a k a n m e m p e r l u a s c i t k a i t e n i b a k a u p e r l u d i i k u t i d e n g a n k e b i j a k a n s u b s i d i b a g i p e t a n i t e m b a k a r l d a n c e n g k e h , s e r t a b e r s a n i a a n d e n g a n p e n g a - w a s a n Ieebijaltan u p a h niinimuni y a n g l e b i h d i p e r k e t a t . D e n g a n d e m i k i a n k e b i j a k a n i n i t i d a k t e r l a l u m e n g o r b a n k a n u n s u r p e m e r a t a a n , d a n b i l a i n g i n m e n g e m b a n g k a n k e b i j a k a n y a n g n i e m p e r s e m p i t cuIt;~i t e m b a l t a u , m a k a p e l a k s a n a a n n y a h a r u s se-

(161)

ABSTRACT

EDY IRAWNV. ANALYSIS OF IMPACT ON DETEm/LLhTNG EXCISE TO ~ O B A C C O INDUSTRY IN INDONESIA. Under the direction of IWUYGAKA TAMBUNAN as Chairman of Advisory Commitee, and BT.JNASOR SAhZM,

TAHLLM SUDARfiI.U\S?'O and HERMAN"MAN as Cochairman of Advisory Commitee.

The objectives of this research were to study tobacco excise structure in Indonesian economy constellation which is related to its rule and capacity a. a source of government revenue; to analyze impact of excise alteration to tobacco industry behavior especially for the prosperity of cigaret producer and consumer and tobacco and ciove producer; and to lulvrlyze the nleasure of excise burden hold by tobacco industry society.

Data used in this research were time series data in 1969 to 1993 (24 years).

The determination of the time span in this writing was based upon consideration to

the initiation 05' machiae-processed kretek cigaret which began by the end of 1969 and underwent a vast extension so that it pushed away the domination of hand-made

krctek:

cigaret in the followiag years. In addition to the change, govern~nenl revenue

at the period showed a fascinating amount and increased tremendously In the 1990's which was acquired from oil and natural gas sector and shifted to nun petrolium sector in the succeeding period.

The operation of excise ill Eadotlesia is collsidered

as

a profitable tax.

It

possessed a cleaar and easily-operated system and efficient stnicture; the price of kiobot krirtclk cigaret is not the primary determiner for consumer to purchase il; white cigaret might he a substitute of machine processed k ~ d e k cigaret. the increasing number of juvenile srnoker will choose machine-processed, hand-made, and white cigarets. K W o t kretek cigaret is an inferior product. The exchange rate of rupiah held a significant and positive impact to tobacco and clove import; this occured due

to

the fixed determination of exchange rate before the year of 1978 so that it presented an uver-rated real value in relation with the time change. The establisment of excise on cigaret producer and tobacco importer weakened the prosperity of cigaret consumer and tobacco and clove producer; although, on the -other side it might heigl~ten government revenue. This should happen hy shifting the taxe burden through a well- managed price mechanism.

This increase of ~ucise tariff results in a more apparent decrease of the prosperity primarily to tobacco and clove producer in a larger proportion than that of excise taxe itself. On the other hand, if the excise tariff goes down, the producer would gain a better prosperity in a smaller proportion than the tariff decrease.

(162)

This research suggests the need of broadening iz proportional excise

determination; a policy of expanding tobacco excise in conjunction with government subsidies to tobaccn and clo17e farmer; and a well-controlled minimum wage policy. Thus, the whole policy does not sacrifice the so-caiied fair distributio~~ and when the government plans to issue a policy of narrowing tobacco excise should be carried out

(163)

ANALISIS

DAMPAK PENETAPAN CUKAI

TERHADAP INDUSTRI TEMBAKAU

DI

INDONESIA

Oleh

Edy

Irawan

Disertasi

S e

bagai Sala

h

Satu Syarat untuk Memperoleh

Cielar Doktor

Program

Studi

Ekonomi Pertanian

pada

Program

Pascasarjana Institut Pertanian Bogor

PROGRAM PASCASARJANA

INSTITUT PERTANIAN BOGOR

(164)

Judul : Analisis Dampak Penetapan Cukai Terhadap Industri Teln bakau Di Indonesia

Nama Mahaslswa :

EDY

-WAN $

Nomor Pokok : 90502

Menyew ui :

1. Komisi Pembimbiag

Dr.

1r. Mangara Tambunan

---

Ketua

Dr.

Ir. Tahlim Sudaryanto

Dr.

Ir.

H.

Bunasor Sanim

----

---..---

An

b

ota

Dr. Ir.

(165)

KATA

PENGANTAR

M a h a b e s a r Allah y a n g t e l a h m e m b e r i k a n r a h m a t d a n k a r u n i a N y a k e p a d a k i t a s e m u a , d e n i i k i a n j u g a d a l a m penye- l e s a i a n d i s e r t a s i i n i , t i a d a k e k u a t a n y a n g p a l i n g b e s a r k e c u a l i riclho d a n IiehendakNya. O l e h k a r e n a i t n , s e l a y a k - n y a l a h p e n l ~ l i s n ~ e n i p e r s e m b a h k a n p l ~ j a d a n p u j i s y u k u r k e h a -

dirat Allall Aja Wajallali.

D i s e r t n s i i n i d i t u l i s dnlani r a n g k a m e m e n u h i p e r s y a - r a t a n iintulc m e n y e l e s a i k a n s t u d i S - 3 (Dokt,or) p a d a P r o g r a m P i l s c a s a r j a n a Instittit P e r t a n i a n Bogor. S t u d i y a n g d i l a k u - k a n b e r j i r d u l " A n a l i s i s D a m p a k P e n e t a p a n C u k a i T e r h a d a p I n d u s t r i T e m b a k a u Di I n d o n e s i a t ' d i b a w a h b i m b i n g a n s u a t u k o m i s i y a i t u B a p a k Dr. Ir. M a n g a r a T a m b u n a n s e l a k u K e t u a , B a p a k Dr. 11.. )I. B u n a s o r S a n i m , B a p a k Dr. Ir. Tahlim

S u d a r y a n t o , B a p n k Dr. Ir. H e r n i a n t o y a n g m a s i n g - m a s i n g s e b a g a i a n g g o t a . A t a s jerili p a y a h d a n k e i k h i a s a n B a p a k - B a p a k d a l a m m e m b i ~ i i b i n g d a n n i e n y e m p u r n a k n n d i s e r t a s i ini d i u c a p l i a n t e r i m n k a s i h d a n p e n g h a r g a a n y a n g s e t i n g g i - tingginya.

S e l ~ n j u t n y a p e n u l i s j u g a i n g i n m e n y a n ~ p a i k a n u c a p a n

terinia kpsih kepada :

(166)

selakrr K e t u a I'rogram S t u d i E k o n o n i i P e r t a n i a n , y a n g telali m e n i b e r i k a n k e s e n i p a t a n u n t u k m e n g i k u t i d a n menye- lesailcan strldi di PPS-IPB.

2 , B a p a k Drs. I i i . R M . B a r u s n i a n s e l a k u K e t u a Yayasan, I b u D r a . H j . S r i l I a y a t i B a r u s m a n s e l a k u R e k t o r U B L d a n Bapalt Hi. M t r c h t a r o m , S E selaliu D e k a n Fa k u l t a s E k o n o m i UBL y a n g teliih niembiayai d a n m e n i b e r i k a n izin b e l a j a r kepadi~ penirlis.

3, SeIuruIi S t a f P e n g a j a r p a d a P r o g r a m P a s c a s a r j a n a I P B y a n g t e l a h m e n i b u k a w a w a s a n d a n n i e m b e r i k a n p e m a h a m a n teoritis di bidang Elconomi Pertanian.

4. S t a f K o n i p l ~ t e r F I S I P O L U B L , d a n s e l u r i l h r e k a n - r e k a n S t a f P e n g a j a r d i I i n g k u n g a n U n i v e r s i t a s B a n d a r L a m p r l n g (UBL) y a n g telati rneniberiltan p e r h a t i a n d a n d o r o n g a n d a l a m penulis menyelesailtan studi.

(167)

A k h i r k a t a , senioga d i s e r t a s i ini b e r m a n f a a t , d a n m a r i

, k i t a s e m p u r n a kan u n t u k k e p e n t i n g a n d a n k e m a j u a n N u s a

Bangsa teri~tanla di~lani aspek ketembakar~an di Indonesia.

Anlien.

(168)

RIWAYAT FIDUP

P e n u l i s dilaliil-kan d i B a t u r a j a , S u n i a t e r a S e l a t a n p a d a t a n g g a l 2 8 J u n i 1960, a d a l a h put1-a ke linia d a r i Ayah Hi.

IM.

_{Arief M a h y a y a n g b e r a s a l d a r i L i w a L a m p u n g B a r a t d a n}

b 1 1 Hj. Mas Amah dari Pandeglang Jawa Barat.

L u l u s Sekolali D a s a r t a h u n 1972, S e k o l a h M e n e n g a h P e r t a n i a tahtrn 1975, d a n S e k o l a h M e n e n g a h A t a s t a h u n 1979, ya-ng kesemuanyil d i s e l e s a i k a n di B a n d a r L a n i p u n g . G e l a r S a r j a n a Ekononii d i p e r o l e h d a r i F a k u l t a s E k o n o m i U n i v e r s i - t a s S e b e l a s M a r e t (UNS) S n r a k a r t a t a h u n 1984, d e n g a n bidang I<eahlian Ilniu Ekorionii dan Studi Pembangunan.

Sejalc t a h o n 1985 m e n j a d i S t a f P e n g a j a r p a d a F a k u l t a s Ekonomi Universitas Bandar 1,ampung (UBL).

P a d 8 t i ~ l i i ~ j i 1988, n i e n d a p a t kesempiitan n i e n g i k u t i s t u d i 1anj ut P r o g r a n ~ S-2 p a d a F a k u l t a s P a s c a s a r j a n a U n i v e r s i t a s G a d j a l i M a d a d i Yogyakarta y a n g d i s e l e s e i k a n p a d a a k h i r

tahrrn 1989. P a d s t a h u n

1990,

k e m b a l i p e n n l i s m e n d a p a t k e s e m p a t a n u n t r ~ k n i e l a n j o t k a n s t u d i S - 3 di P r o g r a m P a s c a - sarjana Institlrt Pertanian Bogor.

(169)

DAFTAR IS1

DAFTAR IS1 DAFTAR TABEL DAFTAR GAMBAR

PENDAHULUAN

...

. Latar Belakang

...

Perumusan Masalah

...

Tujuan Penelitian

...

Kegunaan Penelitian

...

KERANGKA PEMIKIRAN

...

Penelitian Sebelumnya

...

Kerangka Pemikiran Teoritis

Struktur Cukai

...

Penggeseran Cukai

...

Consumers Surplus

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Jenis dan Sumber Data

...

Data Primer

...

Data Sekunder

...

Identifikasi dan Prosedur Pendugaan

...

Validasi dan Simulasi Model

SISTEM CUKAI TEMBAKAU DI INDONESIA

...

Tarif Cukai Tembakau

...

Penerimaan Cukai

...

Rasio Cukai Tembakau

....

Estimasi Fungsi Struktur Cukai Tembakau

DAMPAK PENETAPAN DAN SIMULASI KEBIJAKAN

CUKAX TEMBAKAU

....

...

Hasil Pendugaan

1

.

Pasar Rokok

...

2

.

Pasar Tembakau

...

.

3 Pasar Cengkeh

4

.

Impor

...

Validasi Model

Simulasi Kebijakan

...

KESIMPULAN DAN IMPLIKASI

...

Kesimpulan

...

(171)

DAFTAH TABEL

Nomor Halaman

1. Perkembangan Tarif Cukai Tembakau di

Indonesia

...

57 2. Perkembangan Tarif Cukai Tembakau Jenis RP

...

dan RKM Tahun 1979-1987 58

3. Perkembangan Tarif Cukai Tembakau Jenis RKT

...

Tahun 1979-1987 59

4. Perkembangan Tarif Cukai Tembakau Jenis

Cerutu dan Kelembak Menyan Tahun 1979-1987 60

5. Perkembangan Tarif Cukai Tembakau Jenis

...

Tembakau Iris Tahun 1979-1987 62

6. Perbandingan Penerimaan Cukai terhadap Penerimaan Pajak-Pajak Lain di Luar Pajak Migas terhadap Total Penerimaan Dalam

...

Negeri Pelita I-V 64 7. Perkembangan Penerimaan Cukai Tembakau

Produksi Dalam Negeri, Menurut Jenis

Tahun 1983-1992

...

67

8. Persentase Penerimaan Cukai Tembakau

...

Menurut Tarif Tahun 1983-1991 69 9. Perkembangan Rata-Rata Rasio Cukai

...

Indonesia'dalam Beberapa Pelita 71 10. Indikator Kualitas Model

...'

97 11. Perubahan koefisien penduga pada berbagai

skenario

...

99

...

1. Hasil Pendugaan Koefisien Penduga 118

....

2. Besar Koefisien pada Berbagai Skenario 12 1

3. Perubahan Rata-Rata Nilai Indikator

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4. Perubahan Rata-Rata Nilai Indikator

Kesejahteraan Industri Tembakau

...

12 3 5. Perubahan Rata-Rata Nilai Indikator

I

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DAFTAR

GAMBAR

,Nornor Halaman

1. Kelebihan Beban Cukai dalam Keseimbangan

...

Umum 15

2. Compesating Variation dan Eqivalent

...

Variation 18

3. Distribusi Beban Cukai antara Produsen

...

dan Konsumen 20

4. Integrasi Pasar Output dan Pasar Input

....

23 5. Representasi Model Ekonometrika Industri

...

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Latar Relakang

P a d a u n l u m n y a d i

.

n e g a r a - n e g a r a s e d a n g b e r k e m b a n g p e r a r l a n P e n i e r i n t a h d a l a n l p e r e k o n o m i a n c u k u p d o m i n a n . A l a s a n b a r a r t g p u b l i k , e k s t e r n a l i t a s , p r o t e k s i , d a n i a i n n y a m e n d a s a r i m e n g a p a c a m p u r t a n g a n i t u d i l a k u k a n . C a m p u r t a n g a n p e m e r i n t n h d a p a t nielalui k e b i j a k s a n a a n p e n g e l u a r a n d n n p e n e r i ~ n a a n negitra, p e m b e n t u k a n b a d a n u s a h a d a n p e n g a turan serta penibatasan kegiatitn ekonoini.

K e b i j n k s a n a a n f i s k a l y a n g d i l a k s a n a k a n oleh P e n l e r i n t a l l I n d o n e s i a t e r n y a t a m a m p u m e m p e r t a h a n k a n s t a b i l i t a s p r o s e s p e r t i ~ m b u h a n e k o n o m i , i n i d a p a t d i a m a t ; d e n g a n senlakill m e n i n g k a t n y a p e n g e l u a r a n p e m e r i n t n h y a n g d i d u k u n g ole11 p e n i n g k a t a n p e n e r i n i a a n p e m e r i n t a h . K e n a i k a n p e n g e l u a r a n p e n i e r i n t a h d i g u n a k a n u n t u k n i e n d o r o n g p e m b a n g u n a n n a s i o n a l , k a r e n a p e m b e n t u k a n n i o d a l s w a s t a y a n g m e r u p a k a n k e b u t r t h a n d a s a r p e m b a n g u n a n n a s i o n a l a m a t t e r b a t i t s , p i l i h a n y a n g a m a t d i s u k a i a d a l a h n i e n g g t i n a k a n p e n g e l u a r a n p e n i e r i r l t ~ h s e b a g a i s u m b e r p e m b i a y a a n pembangunan.

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d a l a m n e g e r i a t a u d a r i l u a r n e g e r i . P e n e r i m a a n c u k a i p a d a , P e l i t a I n i e n y u m b a n g r a t a - r a t a 7 % d a r i t o t a l p e n e r i m a a n p e m e r i n t a h d a l a m n e g e r i s e t i a p t a h u n n y a . B e s a r n y a s u m b a n g a n

.

c u k a i i n i k e r n u d i a n m e n u r u n m e n j a d i s e k i t a r 4 9% s a m p a i d e n g a n P e l i t a V, a t a u s e c a r a k e s e l u r u h a n n l e n y u m b a n g r a t a - rata 5 % setiap tahirnnya selania PJP I.

P e r a n a n C u k a i r e l a t i f l e b i h b a i k d a r i p a d a p e r a n a n p a j a k p e n g h a s i l a n p e r o r a n g a n d a l a m t o t a l p e n e r i m a a n pe- m e r i n t a h . P e n e r i m a a n c u k a i t a m p a k l e b i h b e r m a k n a j i k a d i l i h a t d a l a m p e r b a n d i n g a n d e n g a n p e n e r i m a a n p a j a k d i l u a r p a j a k m i n y a k b u m i d a n g a s alani. P a d a P e l i t a I p e n e r i m a a n cilkai n i e n c a p a i 15,34 % d a r i p e n e r i m a a n p a j a k d i l u a r p a j a k m i n y a k b u m i d a n g a s a l a n i , d a n p a d a P e l i t a V m e n c a p a i 15,43 %. S e c a r a k e s e l o r u h a n selania P J P I p e n e r i m a a n c u k a i

1 .

m e n y u m b a n g 14,59 % d a r i t o t a l p e n e r i m a a n p a j a k d i l u a r pajak minyalc bi~mi dan gas alam setiap tahun.

J i k a d i b a n d i n g k a n d e n g a n k e s e l u r u h a n p e n e r i m a a n d a l a m n e g e r i , m a k a p e r a n a n p e n e r i m a a n c u k a i m e n c a p a i 9 , 6 6 % p a d a P e l i t a I d a n 5,64 % p a d a P e l i t a V, a t a u s e c a r a k e s e l u r u h a n p a d a P J P I p e n e r i n i a a n c u k a i m e n c a p a i 6 , 3 0 % d a r i p e n e r i - m a a n d i ~ l n m n e g e r i s e t i a p t a h u n n y a . K e n a i k a n p e n e r i m a a n dalarn n e g e r i lebih b a n y a k d i s e b a b k a n o l e h n a i k n y a p e n e r i m a a n p a j a k p e r s e r o a n m i n y a k . K e n a i k a n p e n e r i m a a n p a j a k p e r s e r o a n m i n y a k d i s e b a b k a n oleh n a i k n y a h a r g a minyak bumi dan gas d a m cair di pasaran rlunia.

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k e p a d a p e m e r i n t a h u n t u k m e n i n g k a t k a n p e n g e l u a r a n n y a , j u g a

, m e n e n i p a t k a n p e n e r i m a a n p a j a k p e r s e r o a n m i n y a k s e b a g a i s n m b e r u t a m a p e n e r i m a a n p e m e r i n t a h d a n s e k a l i g u s mengurangi peranan sumber-sumber penerimaan lainnya.

Posisi y a n g d e n i i k i a n m e n y e b a b k a n p e n e r i m a a n p e m e r i n - t a h s a n g a t p e k a t e r h a d a p p e r u b a h a n h a r g a m i n y a k d i p a s a r d u n i a . P e n u r u n a n h a r g a m i n y a k ~ n e m u k u l e k o n o m i I n d o n e s i a d a r i d u a sisi y a i t u k e k u r a n g a n p e n e r i m a a n d e v i s a d a n merosotnya penerimaan negara.

M e n g h indar-i t e r u l a n g n y a k e a d a a n s e p e r t i d i a t a s , p e m e r i n t a h h a r t i s n i e n g e n i b a n g k a n s e c a r a n y a t a s u m b e r - s u m b e r p e n e r i n i a a n d a l a m n e g e r i l a i n n y a . C u k a i (excise t a x ) d i k e - n a k a n a t a s p e n j u a l a n h a s i l - h a s i l t e n i b a k a u d a n a l k o h o l s u - l i n g a n m e r u p a k a n s a l a h s a t u s u m b e r p e n e r i m a a n y a n g p o t e n - s i a i . S e j a k z a m a n k o l o n i a l , l e b i h d a r i d u a p e r t i g a peneriniaan pajak atas komsunisi berasal dari

cu

kai.

P a d a niasil i t u , p e n y u m b a n g u t a m a p e n e r i m a a n c u k a i a d a l a h m i n y a k t a n a h d a n b e n s i n , k e m u d i a n s e j a k 1951 s a n i p a i k i n i h a s i l - h a s i l t e n i b a k a u m e r u p a k a n p e n y u m b a n g u t a m a d i s a m p i n g g u l a . Crrkai t e r n b a k a u d i b e b a n k a n k e p a d a o b j e k c u k a i y a i t u ind11st.ri r o k o k d a n i m p o r t i r t e m b a k a u . B e b a n c u k a i

y a n g d i t a n g g u n g i n d u s t r i r o k o k t i d a k h a n y a b e r p e n g a r u h k e p a d a i n d u s t r i rokolc i t u s e n d i r i , t e t a p i a k a n b e r p e n g a r u h kepada industri tenibakau secitra keseiurulian.

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l i n k a g e ) d a n k a i t a n k e d e p a n ( f o r w a r d l i n k a g e ) y a n g s a n g a t , k u a t , d i s a m p i n g b e s a r n y a p e n e r i m a a n c i ~ k a i d a n t e n a g a k e r -

ja yang terserap,

K a i t a n ke b e l a k a n g i n d u s t r i r o k o k a d a l a h i n d u s t r i t e m b a k a u , i n d u s t r i c e n g k e h , i n d u s t r i k e r t a s r o k o k d a n i n d i i s t r i s a u s y a n g t e r d i r i d a r i r e m p a h - r e n i p a h . P e n e r i m a a n c u k a i t e m b a k a u h i n g g a s a a t i n i t e l a h m e n c a p a i l e b i h k u r a n g s a t u t r i l y u n r u p i a h d i s a m p i n g p e n e r i n l a a n d a r i p a j a k - p a j a k y a n g l a i n , oleh k a r e n a it11 t i d a k b e r l e b i h a n b i l a i n d u s t r i t e m b a k a u m e r u p a k a n s u m b e r p e n e r i m a a n n e g a r a y a n g p o t e n - sia I.

I n d u s t r i r o k o k s e b a g a i p a s a r o u t p u t a k a n m e n g a l a m i p e r u b a h a n s t r u k t u r p a s a r a k i b a t p e n e t a p a n c u k a i t e m b a k a u . D a l a m p a s a r ini a k a n t e r j a d i p e n g g e s e r a n t a n g g u n g a n c u k a i d a r i p r o d u s e n k e p a d a k o n s u m e n y a n g b e s a r n y a a k a n s a n g a t t e r g a n t u n g k e p a d a b e s a r n y a e l a s t i s i t a s p e n a w a r a n . H a l i n i b e r a r t i b e b a n cul<ai t e m b a k a u t i d a k s e p e n u h n y a d i g e s e r k a n oleh i n d u s t r i r o k o k k e p a d a k o n s u m e n r o k o k , u n t u k i t u in- d u s t r i r o k o k m e l a l u i b a c k w a r d l i n k a g e a k a n m e n g g e s e r k a n s e b a g i a n b e b a n y a n g masih d i t a n g g u n g n y a k e d a l a m p a s a r input.

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U n t u k m e n g e m b a n g k a n p o t e n s i c u k a i s e c a r a b e r d a y a g u n a s e b a g a i s a l a h s a t u s i l m b e r p e n e r i m a a n n e g a r a , d a n u n t u k m e l i h a t k e t e r k a i t a n d a n d a m p a k p e n e t a p a n c u k a i t e m b a k a u b a i k d i p a s a r oiltpilt m a u p u n d i p a s a r i n p u t , m a k a p e r l u d i l a k u k a n p e n e l i t i a n y a n g n i e n d a l a m Ithususnya y a n g b e r k e -

naan dengan danipaknya terhadap kesejahteraan.

Perurnusan Masalsh

P e n e r i m a a n n e g a r a d a r i c u k a i t e m b a k a u p a d a d a s a r n y a s e l a l u n i e n i n g k a t s e c a r a a b s o l u t , t e t a p i p e n i n g k a t a n t e r s e b u t s e c a r a r e l a t i f d i b a w a h p e n e r i m a a n s u m b e r l a i n . S e b a g a i s u m b e r p e n e r i n i a a n n e g a r a y a n g p o t e n s i a l , m a k a s t r u k t n r c u k a i h a r u s m a m p u p u l a m e n g a t u r d a n niengalokasikan sutiiber-sumber ekononii secara lebih efisien.

K e b i j a k s ( 7 1 1 ~ ~ n p e n e t a p a n cu k a i t e m b a k a u m e m p u n y a i d a m p a k y a n g l u a s , b a i k t e r h a d a p s t r u k t u r p s s a r m a u p u n t e r h a d a p k e t e r k a i t a n pasar. K e b i j a k s a n a a n i n i h a r u s mem- p e r h i t u n g k a n d a m p a k y a n g d i t i m b u l k a n t e r u t a m a d a r i a s p e k k e s e j a h t e r a a n m a s y a r a k a t b a i k p r o d u s e n ma11 p u n k o n s u m e n yang termasult dalani industri tembakau.

D a r i t ~ r a i a n d i a t a s d a p a t d i r u m a s k a n d u a m a s a l a h yaitll :

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2. B a g a i n ~ a n a d a m p a k p e n e t a p a n c u k a i t e r h a d a p k e s e j a h t e r a a n p e l a k u i n d l r s t r i t e m b a k a u , b a i k d i p a s a r r o k o k m a u p u n d i

1

pasar tembiikau dan cengkeh.

Tuiuan

Penelitian

D a r i m a s a l a h d i a t a s , m a k a d a p a t d i r u m u s k a n t u j u a n penelitian sebagai berikut :

I . . M e n i p e l a j a r i s t r u k t u r c u k a i t e m b a k a u d i I n d o n e s i a , d a l a m k o n s t a l a s i s t r u k t u r p e r e k o n o m i a n I n d o n e s i a , t e r u t a m a y a n g m e n y a n g k u t p e r a n a n d a n k e m a m p i r a n s e b a g a i s u a t u suniber penerimaan negara.

2. M e m p e l a j a r i p e n g a r u h p e n e t a p a n c u k a i t e r h a d a p p r i l a k u i n d u s t r i t e n i b a k a u , k h u s u s n y a u n t u k t i n g k a t k e s e j a h t e r a a n p r o d u s e n d a n k o n s u m e n r o k o k , p r o d u s e n tembakau dan cengkeh.

3. M e n g a n a l i s i s b e s a r i i y a b e b a n c u k a i y a n g d i t a n g g u n g oleh pelaku industri tembaliau.

Kegunaan Penelitian

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m e m p e r k a y a kepustakailn t e n t a n g d a m p a k p e n e t a p a n cukai

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KERANGKA PEMIKIRAN

Penelitian Sebelumnva

S t u d i t a n g g u n g a n a k h i r p a j a k ( t a x i n c i d e n c e ) u n t u k k e s e l t r r o h a n s t r u k t u r p a j a k t e l a h d i l a k u k a n oleh G i l l e s p i e

(1986) u n t i ~ k C a n a d a . T i a p j e n i s p a j a k i a m e m b u a t d i s t r i b u - s i t a n g g u n g a n pajalc a n t a r a p e m i l i k d a n k o n s u m e n . K e m u d i a n j u m l a h p a j a k y a n g d i b a y a r d i a l o k a s i k a n k e p a d a r u n i a h t a n g - g a p a d a b e r b a g a i s k a l a p e n g h a s i l a n . I a m e n e m u k a n b a h w a s i s t e m p a j a k a d a l a h p r o g r e s i f s a n i p a i p e n g h a s i l a n US.$.3.000,- d a n r e g r e s i f s a m p a i p e n g h a s i l a n US.$.10.000,- k e m u d i a n p r o g r e s i f u n t u k p e n g h a s i l a n d i a t a s uS.$*10.000,-.

K r z y a n i a l i d a n M u s g r a v e (1982) m e r u p a k a n p i o n i r d a l a m e s t i m a s i e n i p i r i s p e n g g e s e r a n t a n g g u n g a n p a j a k p e r s e r o a n , m e n g u k u r e f e k b e r b a g a i p e u b a h b e b a s a t a s h a s i l m o d a l s e b e l u n ~ p n j a k d e n g a n m e n g g u n n k a n r e g r e s i d a t a s e r i w a k t u , d a n menernilltan b a h w a 134 p e r s e n p a j a k d i g e s e r k e k o n s u m e n dalani jangkn pendek.

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b e r p e n g h a s i l a n t i n g g i d a n s e c a r a k e s e l u r u h a n t a r i f e f e k t i f

, pajak adalah proporsional.

A s h e r d a n Booth ( 1 9 8 3 ) , m e m b a l l a s t e n t a n g p a j a k - p a j a k t i d a k I a n g s u n g d i I n d o n e s i a d a n n e g a r a - n e g a r a Asean l a i n n y a s e c a r a d e s k r i p t i f , s e d a n g k a n M a n g k o e s s o e b r o t o (1986) m e n i b a h a s t a n g g u n g a n p a j a k d i I n d o n e s i a s e c a r a kese- I u r n h a n , d a n rnenganalisis s e c a r a t e o r i t i s p e n d e r i t a a k h i r b e b a n p a j a k p e r s e r o a n d e n g a n m e n g g u n a k a n p e n d e k a t a n keseimbangan umum.

W a h y u d i (1991) m e n i b a h a s p a s a r r o k o k d i I n d o n e s i a , h a s i l n y a rolcok k r e t e k mesin b e r s u b s t i t u s i d e n g a n r o k o k p u t i h d a n r o k o k k r e t e k t a n g a n b e r s u b s t i t u s i d e n g a n r o k o k k r e t e k lilobot. J u g a d i t u n j u k k a n b a h w a i m p o r r o k o k s a n g a t kecil d a n d a p a t d i a b a i k a n k a r e n a t e l a h d a p a t d i p r o d u k s i d i dalani negeri melalui lisensi.

Kerangka Pemikiran Teoritis

S t r u k t u r Cukai

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U n t u k d a p a t m e l a k u k a n f u n g s i d i a t a s , p e n i e r i n t a h h a r u s m e m p u n y a i d a y a beli a g a r d i p e r o l e h s u m b e r - s u m b e r e k o n o m i y a n g d i p e r l u k a n . P e n c i p t a a n d a y a beli t e r s e b u t d i l a k u k a n m e l a l u i b e r b a g a i u p a y a a n t a r a l a i n m e l a l u i p e r p a j a k a n , p e n g e l r l a r a n s u r a t h u t a n g p u b l i k , m a u p u n d e n g a n penciptaan Liang.

D e n g a n p e r p a j a k n n , p e m e r i n t a h n i e n a r i k s u m b e r - s u m b e r k e s e k t o r p u b l i k t a n p a b e r h u t a n g a p a p u n k e p a d a p e m b e r i s u - m b e r - s u m b e r elcononii s e c a r a l a n g s u n g . P e n a r i k a n s u n i b e r - s u m b e r ekononii d a r i s e k t o r s w a s t a k e s e k t o r p u b l i k menim- b u l k a n g a n g g u a n p a d a rnekanisme p a s a r , k e s e j a h t e r a a n m a - syarakat, dan alolcasi sumber.

P a j a k - p a j a l c p a d a sisi p e n g h a s i l a n a d a l a h p a j a k - p a j a k y a n g d i k e n a k a n a t a s p e n g h a s i l a n f a k t o r - f a k t o r p r o d u k s i y a n g d i n i i l i k i , seclangkan p a j a k - p a j a k p a d a sisi penge- l u a r a n a d a l a h p a j a k - p a j a k y a n g d i k e n a k a n a t a s p e ~ n b e l i a n d a n k o n s u m s i b a r a n g t e r t e n t u s e p e r t i c u k a i d a n d a p a t p u l a b e r u p a p a j a k u m u m s e p e r t i p a j a k p e n j u a l a n a t a u p a j a k p e r - tambahan nilai.

Di sisi l a i n p e n g e n a a n c u k a i d i l a k o k a n d e n g a n b e r b a - g a i a l a s a n ( C l i o u d r y , 1989). A l a s a n - a l a s a n i t u a d a l a h :

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g a r a b e r k e m b a n g j u n i l a h n y a r e l a t i f t e r b a t a s ; (4) u n t u k mem- , b a t a s i k o n s u m s i b a r a n g - b a r a n g y a n g d i p a n d a n g k u r a n g b a i k b a g i m a s y a r a k a t s e p e r t i a l k o h o l d a n r o k o k ; (5) u n t u k mem- p e r b a i k i pemalcaian s u n i b e r - s u m b e r y a n g t i d a k e f i s i e n ; d a n

(6) u n t u k n i e m p e r k u a t p e l a k s a n a a n s u a t u p e r a t u r a n , m i s a l n y a pelarangan penggu naan secara bebas narkot ika.

P e m a h a m a n a t a s s u a t u p a j a k d a p a t d i l a k u k a n m e l a l u i k a j i a n s t r o k t u r n y a . S t r u k t u r (sosok b a n g u n ) s u a t u p a j a k b e r k a i t a n I a n g s u n g d e n g a n s i s t e n ~ y a n g d i g u n a k a n . D e n g a n d e m i k i a n , p a d a d a s a r n y a a n a l i s i s s t r u k t u r a d a l a h a n a l i s i s t e n t a n g s i s t e m p a j a k . Iconsep-konsep t e n t a n g s i s t e m p a j a k y a n g b a i k t e l a h b a n y a k d i b a h a s oleh p a r a a h l i s e j a k l a m a . S m i t h ( 1 9 1 0 ) , n i e n y e b u t k a n b a h w a s i s t e m p a j a k y a n g b a i k h a r i l s l a h m e n i e n u h i k r e t e r i a : c e r t a i n t y , c o n v e n i e n c e , e c o n - omy, dun equity.

M e n i b a n d i n g k a n sisteni-sisteni p a j a k h a r u s l a h d i d a s a r k a n p a d a p e n g o r b a n a n t o t a l y a n g d i b e b a n k a n d a n s i f a t h u b u n g a n - n y a . D e n g a n p e n g o r b a n a n , d i m a k s u d k a n s e b a g a i p e r b e d a a n k e p u a s a n y a n g d i n i k m a t i s e s e o r a n g s e b e l u m d a n s e s u d a h a d a p a j a k . U k u r a n y a n g d i g u n a k a n a d a l a h p e n g o r b a n a n y a n g s a m a dan sekaligus yang terkecil.

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acy, consistency with economic goals, social j u s t i c e , dun

,easy of administration.

E c k s t e i n (1980) m e n y e b u t k a n b a h w a d e m i k e a d i l a n d a n u n t u k m e m i n i m u m k a n k e r u g i a n d a l a m p e r e k o n o m i a n , s u a t u s i s t e m p a j a k y a n g b a i k h a r u s l a h m e m e n u h i k r i t e r i a

certainty, minimum complaince and collection costs,

enforceability, acceptability, neutrality, equity.

B a i k b u r u l t n y a s i ~ a t u s i s t e n ~ p a j a k u m u m n y a m e n g g u n a k a n k r i t e r i a revenue atlequacy, economy, flexibility, dun e q u i t y , d i r n a n a k r i t e r i a t e r s e b u t d i d e k a t i d e n g a n p e n g u k u r - a n tax ratio, tax e f f o r t , cost o f collection, tax elastic-

ity, dun income d i s t r i b u t i o n . A n a l i s i s e f i s i e n s i p a j a k p a d a m u l a n y a a d a l a h n i e n e n t u k a n p a j a k a t a s b a r a n g clan p a - j a k a t a s p e n g h a s i l a n y a n g p a l i n g e f i s i e n d a l a m m e n g u m p u l - k a n s e j u m l a h p e n e r i n i a a n t e r t e n t u . U n t u k m e n g u k u r efisien- s i i n i d i g u n a k a n p e n d e k a t a n b e b a n p a j a k l e b i h a n (excess b u r d e n ) . S u a t u , p a j a k d i s e b u t efisien j i k a m e n i m b u l k a n be-

ban lebihan yang paling kecil.

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u n t n k b e r s a ~ i t a i ( l e i s u r e ) . A p a b i l a p e r n b a h a n s u a t u p a j a k , m e n y e b a b k a n k o n s u m s i s e k a r a n g l e b i h k o m p l e m e n t e r d e n g a n b e r s a n t a i d a r i p a d a konsunisi niasa d e p a n , m a k a c u k n i l e b i h efisien dari pada pajak penghasilan.

D a r i u r a i a n d i rnuka dililiat p e r l u n y a siratu p a j a k

o p t i m a l y a n g m e r u p a k a n s u a t u kornbinasi p a j a k y a n g d a p a t m e n a i k k a n p e n d a p a t a n pernerintali d a n s e k a l i g u s m e n i m b u l k a n beban lebihan yang minimal,

Penggeseran Cukai

A n a l i s i s b e b a n a k h i r c u k a i ( t a x i n c i d e n c e ) a d a l a h

s u a t u a n a l i s i s y a n g b e r u s a h a m e n e n t u k a n s i a p a y a n g a k h i r n y a n i e n a n g g u n g a t a u n i e n g o r b a n k a n s u m b e r - s u m b e r u n t u k d i a l i l i k a n Ice s e k t o r p u b l i k . Definisi b e b a n a k h i r c u k a i d a l a m k e p u s t a k a a n a d a bern1acan1-niacarn. S u i t s (1987) m e n y a - t a k a n s e b a g a i p e ~ i e m p a t a n b e b a n p a d a p e ~ n b a y a r y a n g t e r - akhir.

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put), yang disebut sebagiti "output effects".

P e n g g e s e r a n c u k a i d i d e f i n i s i k a n oleh M u s g r a v e (1984) s e b a g a i p r o s e s d i m a n a b e b a n c u k a i d i p i n d a h k a n m e l a l u i p e n y e s u a i a n h a r g a d a r i t e n i p a t a w a l p e n g e n a a n n y a ke t e m p a t a k h i r p e m b e b a n a n n y a . C u k a i d i k e n a k a n a t a s p e m b e l i a n b a r a n g

t e r t e n t u , b a i k m e n g g u n a k a n t a r i f p e r u n i t b a r a n g ( u n i t t a x ) m a i l p u n p e r s e n t a s e n i l a i n y a (ad-valoreni

tax).

D i u k u r d a r i s y a r a t Icesejahteraan ( w e l f a r e ) , c u k a i lebih b u r u k ( i n f e r i o r ) d i b a n d i n g k a n d e n g a n c u k a i k e p a l a , c u k a i p e n g h a - s i l a n , d a n c u k a i p e n j u a l a n , k a r e n a c u k a i m e n i m b u l k a n b e b a n l e b i h a n c u k a i y a n g lebih b e s a r d a r i p a d a p a j a k - p a j a k y a n g l a i n , d a n c u k a i t i d a k d a p a t m e m e n u h i s y a r a t o p t i m a s i d a n efisiensi a l o k a s i s u m b e r - s u m b e r , Alokasi s u m b e r - s u m b e r y a n g o p t i m a l d a n efisien t e r c a p a i j i k a t i n g k a t t r a n s f o r m a - s i m a r g i n a l d a l a m p r o d u k sania d e n g a n t i n g k a t s u b s t i t u s i m a r g i n a l p a d a k o n s u m s i , ha1 i n i drrpat d i j e l a s k a n m e n g g u n a - kan gambnr 1.

Misal siratu p e r e k o n o m i a n d e n g a n b a r a n g X d a n Y. Alo- kasi efisien s u l n b e r - s u m b e r m e n s y a r a t k a n t i n g k a t t r a n s f o r - masi m a r g i n a l p r o d u k s i b a r a n g X d a n Y (MRTx.y) h a r u s l a h s a m a d e n g a n s u b s t i t u s i m a r g i n a l konsrrmsi b a r a n g

X

d a n

Y

(MRSx-y). P a d a g a m b a r 1, m u l a - m u l a t e r d a p a t p e n g e l u a r a n p e m e r i n t a h d a n c u k a i p e n g h a s i l a n , k e s e i m b a n g a n d i c a p a i d i t i t i k E2, d i m a n a g a r i s h a r g a C D m e n y i n g g u n g k u r v a t r a n s - f o r m a s i A B d a n k u r v a i n d i f e r e n 12. S a a t i t u MRTx.y =

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Gambar 1. Kelebihan Beball Cukai dalam

Keseinibangan Umum (Nicholson, 1993)

a t s s b a r s n g X , lceseirnbangan d i c a p a i d i t i t i k E l y a n g t e r l e t a l r p s d a Icqrva AB d a n 11. P a d a t i n g k a t E l s l o p e g a r i s s i n g g u n g m a s i n g - m a s i n g k u r v a t i d a k s a m a , k a r e n a n y a

M R T x . y t i d a k s a m a d e n g a n MRSx.y d a n b e r a r t i a l o k a s i s u m b e r t i d a k e f i s i e n . B e b a n crrkai l e b i h a n t i m b u l h a n y a a p a b i l a b a r a n g X d a n Y t e t a p j u m l a h n y a a t s u j i k a b a r a n g

X

d a n

Y

d a p a t d i s a bst i t u s i k a n s a t u s a m a l a i n , S u b s t i t u s i t i d a k m u n g k i n dilakulcan j i k s k o n s u m s i b a r a n g X d a n Y t e t a p j u m l a h n y a a t a u jilta b a r a n g X d a n Y d i k o n s i ~ m s i d a l a m p r o - [image:188.538.182.407.58.321.2]

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Co~isurners

Surplus

S M e n u r u t I ( a l d o ~ * d a n H i c k s ( J u s t , 1 9 8 2 ) , p r i n s i p kom-

p e n s a s i a d a i a l i bila s u a t u k e b i j a k a n d i p i l i h d a p a t m e m p e r - b a i k i k e s e j a h t e r a a n s e s e o r a n g s e c a r a p o t e n s i a l j i k a d i b a n - d i n g k a n d e n g a n k e b i j a k a n y a n g l a i n . K e s u l i t a n p r i n s i p i n i d i t u n j u k k a n oleh Scitovsky ( j u s t , 1982) b a h w a t e r j a d i k a - s u s d i n i a n a g a i n n e r d a p a t r n e m b e r i k a n k o m p e n s a s i k e p a d a losser akibat perubal-ran kebijakan.

P r i n s i p k o m p e n s a s i s e m u l a d i a j u k a n d e n g a n s u a t u a r g u m e n t a s i b a h w a k e s e j a h t e r a a n s e t i a p o r a n g a k a n l e b i h b a i k a t a u t i d a k m e n j a d i lebih b u r u k , M e s k i p u n d e m i k i a n , jilca m a s y a r a k a t nienilai y a n g t i n g g i t e r h a d a p i n d i v i d u y a n g m e n j a d i lebih b u r u k d a n j i k a m a s y a r a k a t m e n i l a i y a n g r e n d a h t e r h a d a p i n d i v i d u y a n g m e n j a d i lebih b a i k , m a k a m a s y a r a k a t s e c a r a k e s e l u r n h i t n b i s a m e n j a d i l e b i h b u r u k dengan pen~ballan tersebut.

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A l t e r n a t i f y a n g d a p a t d i g a n a k a n u n t u k n i e n g u k u r i n t e n s i t a s p r e f e r e n s i s e o r a n g i n d i v i d u t e r h a d a p s u a t u s i t u a s i y a n g l a i n n d a l a h jtrmlah u a n g y a n g d i b a y a r k a n i n d i v i d u u n t u k p i n d a h d s r i s a t u s i t u a s i k e s i t u a s i y a n g l a i n . S u r p l u s k o n s u m e n m e m p u n y a i s i g n i f i k a n s i k e s e j a h t e r a a n b i l a ha1 t e r s e b u t m e n d e k a t i u k u r a n k e s e d i a a n niembayar. K e d u a u k u r a n k e s e d i a a n m e m b a y a r a d a l a h c o m p e n s u t i n g variation dan

e q u i v a l e n t v a r i a t i o n . C o m p e n s a t i n g v a r i a t i o n a d a l a h j u m l a h ua-ng y a n g a p a b i l a dianibil d a r i s e o r a n g i n d i v i d u s e t e l a h t e r j a d i s u a t u p e r u b a h a n e k o n o n i i , s a n i a s e j a h t e r a n y a d e n g a n s e p e r t i s e b e l u m n y a . S e d a n g k a n e q u i v a l e n t v a r i a t i o n a d a l a h j u m l a h u a n g y a n g d i b a y a r k e p a d a i n d i v i d u p a d a w a k t u t i d a k a d a p e r u b a h a n ekonorni m e m b u a t i n d i v i d u t e r s e b u t l e b i h se- jahtera jika perubahi~n ekononli tersebut terjadi.

[image:190.536.20.499.44.683.2]

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Icurva keseimbangan umurn p e r m i n t a a n d a n p e n a w a r a n y a n g , t e r k o m p e n s a s i d a p a t d i g u n a h a n u n t u k niengu k u r i n t e r v e n s i

dari net social effect, ysng dapat dilihat dalam ganibar 2.

M a s i n g - m a s i n g m a r g i n a l c o s t d a n h a r g a y a n g d i h a s i l k a n d a l a n i p a s a r n i ~ n t i l k b e r b a g a i m a c a m t i n g k a t p a j a k d e n g a n a s u m s i ( I ) p a s a r konipetit,ive d a n (2) t,idak a d a d i s t o r s i p a -

S 8

r.

Dampak Penetapan Cukai

Dalani a n a l i s i s p e n d e r i t a b e b a n a k h i r c u k a i d i k e n a l d u a niacani b e n t u k a n a l i s i s ( L u r e , 1985) y a i t u (1) partial e q u i l i b r i u m a n a l y s i s , dun ( 2 ) general e q u i l i b r i u m a n a l y -

s i s . A n a l i s i s k e s e i m b a n g a n p a r s i a l h a n y a r n e l i h a t z d a m p a k p e r u b a h a n y a n g t i n i b u l t e r b a t a s p a d a p a s a r d i r n a n a o b j e k c u - k a i t e r s e b u t b e r a d a . S e b a l i k n y a a n a l i s i s k e s e i m b a n g a n umuni r n e m p e r l i i t u n g k a n semila d a n i p a k p e r l i b a h a n y a n g t e r j a d i d i semtta p a s a r . S e b a g a i c o n t o h , m e l a l u i a n a l i s i s keseim- b a n g a n itmum d a p a t d i k e t a h u i b a g a i n i a n a d a m p a k p e r u b a h a n cu- k a i a t a s m o d a l t e r h a d a p p e r m i n t a a n , p e n a w a r a n b a r a n g d a n faktor prod11 ksi 1;tinnya.

P e r t a n i a - t a m a y a n g p e r l u d i k e t a h u i p a d a a n a l i s i s k e s e i m b a n g a n p a r t i a l a d a l a h f u n g s i p e n a w a r a n d a n f u n g s i

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g a m b a r 2. D a l a m k e a d a a n a w a l s e b e l r ~ m d i k e n a k a n c u k a i , , p e r m i n t a a n d a n p e n a w a r n n s u a t u b a r a n g Q d i t r ~ n j u k k a n oleh

kurva D dan S.

Ganibar 3. Distribr~si Beban Cukai nntara

Konsumen dan Produsen (Ichsan, 1989)

K u a n t i t a s k e s e i n i b a n g a n a d a l a h q o d e n g a n h a r g a keseim- b a n g a n pl,. K e m u d i a n a t a s b a r a n g t e r s e b u t d i k e n a k a n c u k a i b e r t a r i f a d - v a l o r e m s e b e s a r t. A k i b a t n y a k u r v a p e n a w a r a n b e r g e s e r k e a t a s n ~ e n j a d i S t d e n g a n k u a n t i t a s k e s e i m b a n g a n bar11 (it d a n h a r g a k e s e i n i b a n g a n b a r u p,. T i n g k a t h a r g a p,

[image:192.532.40.486.0.744.2]

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ptp 1 H a r g a y a n g d i t e r i m a p r o d u s e n s e b e s a r O p l . Di s i n i

t e r l i h a t c u k a i s e b e s a r p,p, d i b a g i n i e n j a d i b e b a n k o n s u m e n sebesar pup, dan beban produsen popl.

Konsnriien s e l a i n m e n d e r i t a c u k a i s e b e s a r pup, j u g a k e h i l a n g a n s u r p l u s konsunien s e b e s a r p,ABpo, d a n p r o d u s e n k e h i l a n g a n s u r p l u s p r o d u s e n poBCp,. D a n j u m l a h s e m u a kehilang;in sirrplirs s e b e s a r p,ABCp,. P e m e r i n t a h a t a s p e n a r i k a n c u k a i t a d i riiemperoleh p e n e r i m a a n s e b e s a r p,ACp,. De-ngan d e n i i k i a n p e n a r i k a n c u k a i oleh p e n i e r i n t a h m e n i m b u l - k a n k e r u g i a n n i a s y a r a k a t s e b e s a r ABC. K e r u g i a n i n i d i s e b u t d e a d w e i g h t loss a t a u excess b u r d e n a t a u oleh H a r b e r g e r (1 976) disebut sebagai lvelfar4e cost of

a

.tax system.

U r a i a n d i a t a s m e n i ~ n j i ~ k k a n d i s t r i b ~ r s i b e b a n c u k a i a n t a r a Itonsirmen d a n p r o d u s e n b e r g a n t u n g p a d a g a r i s a r a h (slope) k u r v a p e r m i n t a a n d a n k u r v a p e n a w a r a n b a r a n g o b j e k c u k a i y a n g b e r s a n g k u t a ~ l ; . J i k a k u r v a p e n a w a r a n i n e l a s t i s , m a k a seniua b e b a n culcai d i d e r i t a p r o d u s e n d a n s e b a l i k n y a

9

j i k a lturvil p e r m i n t a a n i n e l a s t i s , s e m u a b e b a n c u k a i d i d e r i - ta konsirnien.

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N a r b e r g e r (1976) m e r u p s k a n p i o n i r y a n g m e n g g u n a k a n ,model k e s e i m b a n g a n uniuni k e d a l a n i e k o n o m i p u b l i k . M o d e l H a r b e r g e r i n i n i e n g g u n a k a n d u a s e k t o r ( b a d a n u s a h a d a n b l i k a n b a d a n u s a h a ) , d e n g a n d u a f a k t o r p r o d u k s i ( t e n a g a k e r j a d a n m o d a l ) , d a n d i d a s a r k a n p a d a a s u m s i - a s u m s i s e p e r t i : (1) h a n y n a d a d u a b a r a n g d a l a m p e r e k o n o m i a n d e n g a n j u r n l a h n y a d i p i l i h s e d e m i k i a n r u p a s e h i n g g a h a r g a n y a m u l a - m u l a a d a l a h s a t u , (2) p e m e r i n t a h m e n i b e l a n j a k a n s e m u a p a j a k y a n g d i p u n g u t n y a d a n t i d a k a d a t a b u n g a n , (3) dis- t r i b u s i k e m b a l i p e n g h a s i l a n d i a n t a r a k o n s u m e n t i d a k mem- p e n g a r u h i pola p e r r n i n t n a n , ( 4 ) p e r e k o n o m i a n b e r a d a d a l a m f u l l e n i p l o y m e n t d a n p e r s n i n g a n s e m p u r n a , (5) f u n g s i p r o - d u k s i a d a l a l i honiogen d e r a j a t p e r t a m a , d e n g a n j u m l a h f a k t o r produksi tetap dan bersifat mobil.

M o d e l k e s e i m b a n g a n u m u m i n i u n t u k m e n g a n a l i s a b e b a n a k h i r p a j a k p e r s e r o a n d a n n i e n g a s u m s i k a n p a j a k t e r s e b u t d i b e b a n k a n p a d a peniilik m o d a l d a l a m s e k t o r b a d a n u s a h a .

P e n g e n e a n p a j a k p a d a pernilik m o d a l a k a n m e n g a k i b a t k a n t i n g k a t h a s i l b e r s i h m o d a l p e r u s a h a a n b e r k u r a n g , y a n g

s e l a n j u t n y a n i e n y e b a b k a n t e r j a d i n y a p e r p i n d a h a n niodal k e s e k t o r b u k a n b a d a n u s a h a y a n g t i d a k k e n a p a j a k d a n niernberikan hasil yang lebih tinggi.

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(3) Respon falttor dalam y :

ell< /I<

-

d L IL = S (dP,

-

dP,)

Y Y Y Y Y

(4) Respon faktor dalam

x

:

dK x IK x

-

d L /Lx = Sx (dP,

-

dP,

+

t)

Dimitnit :

E adaliih elastisiti~s 1in1-ga;

P ildalah hargi1 barang;

X adalah kuantitas bal-ang x;

Y adalali kuanf itits barang y;

L adalah faktor produksi tenaga kerja;

K adalali fiiktor produksi modal;

S adalah elastisitas suhstitnsi faktor

L

-

K;

t adalali junilah pajak per unit modal;

f adalali adalah sumbangan filktor dalam ongkos total unttlk n~engliasilkan barang x.

(196)

(5) As~l~iisi penawnran ftildor tetap :

# dl< =

-

dl< Y

d L =

-

d L

Y

(6) Asunisi filngsi produksi homogen dan persaingan sempurna :

d P x = f I, d P I,

+

f, (dP,

+

t)

dP Y = g,, dP,,

+

g, (dP,)

(7) Tidak ada pen~bahan tingkat. l ~ p a h : dY, = 0

D e n g a n ~ n e m a s i ~ k k a n p e r s a m a a n - p e r s a m a a n p a d a

(S),

(6) dan (7) Ke dalam ( I ) , (2), (3), dan (4), rnaka diperoleh :

(a) dX1X = E [ f, (dP,

+

t)

-

g, (dP,) ]

(b)