PERANAN PAJAK DALAM PENGA TURAN EKSPOR HASIL HUTAN
| Main Authors: | lrawanti, Setiasih, Dwiprabowo, Hariyatno |
|---|---|
| Other Authors: | pusat litbang hasil hutan |
| Format: | Article info application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
Pusat Penelitian dan Pengembangan Hasil Hutan
, 2017
|
| Online Access: |
http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3647 http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3647/2916 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="id-ID">PERANAN PAJAK DALAM PENGA TURAN EKSPOR HASIL HUTAN</title><creator>lrawanti, Setiasih</creator><creator>Dwiprabowo, Hariyatno</creator><subject lang="id-ID"/><description lang="id-ID">Being concerned  with  forest  resources sustainability due  to  its  extraction  speed,   Indonesia  govemment  tried to  restrict forest  products  export  by  export  bans during  1970s until the midle  of  1980s, and by raising of export laxes since the end of  1980s.   Export  tax  is   one of  gorvernmenl   revenue sources.  Indonesia  government revenue from  export lax  is  relatively  small,  il only accoutus for 0,04% of  the total goverrunenr revenue, or  0,07% of  the total revenue  out of oil and gas.The  more  the  development  of  the  country; the  higher   the govemment's   revenue  from income  tax, firm  tax,   wage tax,   and value added   lax,  and the  more the  governmenl 's dependency    on domestic   sources. On  the  other  hand,  presently  export   tax  revenue   is relatively  low. lndonesisa  government revenue  from export tax is important, bocause the revenue from  oilier taxes is small relatively.The higher the export   tax  rate,   it will impose  more restriction of  forest  products  export flow. Statistically, al  99 %  confidence level, the increase of sawn timber export lax at the end  of 1989 has given significant  influence on the decrease of sawn timber export volume. Taxation policy is an effective instrument for ailocation  of forest product resources.Forest product  export ban is one of non-ariff  barrier,   in which  repleased by export tax policy  is in accordance  with   GATT agreement.  Levying  of forest product  export tax  is a real measures of Indonesia government  in executing sustainable developmenl.  As a tariff barier,  exercising forest  product export tax is not contrary to the consensus in inrerrullional trading order.</description><publisher lang="id-ID">Pusat Penelitian dan Pengembangan Hasil Hutan</publisher><contributor lang="id-ID">pusat litbang hasil hutan</contributor><date>2017-08-23</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Other:</type><type>Other:</type><type>File:application/pdf</type><identifier>http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3647</identifier><identifier>10.20886/jphh.1994.12.3.150-155</identifier><source lang="en-US">Journal of Forest Products Research; Vol 12, No 3 (1994): Jurnal Penelitian Hasil Hutan; 150-155</source><source lang="id-ID">Jurnal Penelitian Hasil Hutan; Vol 12, No 3 (1994): Jurnal Penelitian Hasil Hutan; 150-155</source><source>2442-8957</source><source>0216-4329</source><language>ind</language><relation>http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3647/2916</relation><rights lang="en-US">Copyright (c) 2017 Jurnal Penelitian Hasil Hutan</rights><rights lang="en-US">http://creativecommons.org/licenses/by-nc-sa/4.0</rights><recordID>--ejournal.forda-mof.org-ejournal-litbang-index.php-index-oai:article-3647</recordID></dc>
|
| language |
ind |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other Other: File:application/pdf File Journal:eJournal |
| author |
lrawanti, Setiasih Dwiprabowo, Hariyatno |
| author2 |
pusat litbang hasil hutan |
| title |
PERANAN PAJAK DALAM PENGA TURAN EKSPOR HASIL HUTAN |
| publisher |
Pusat Penelitian dan Pengembangan Hasil Hutan |
| publishDate |
2017 |
| url |
http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3647 http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3647/2916 |
| contents |
Being concerned with forest resources sustainability due to its extraction speed, Indonesia govemment tried to restrict forest products export by export bans during 1970s until the midle of 1980s, and by raising of export laxes since the end of 1980s. Export tax is one of gorvernmenl revenue sources. Indonesia government revenue from export lax is relatively small, il only accoutus for 0,04% of the total goverrunenr revenue, or 0,07% of the total revenue out of oil and gas.The more the development of the country; the higher the govemment's revenue from income tax, firm tax, wage tax, and value added lax, and the more the governmenl 's dependency on domestic sources. On the other hand, presently export tax revenue is relatively low. lndonesisa government revenue from export tax is important, bocause the revenue from oilier taxes is small relatively.The higher the export tax rate, it will impose more restriction of forest products export flow. Statistically, al 99 % confidence level, the increase of sawn timber export lax at the end of 1989 has given significant influence on the decrease of sawn timber export volume. Taxation policy is an effective instrument for ailocation of forest product resources.Forest product export ban is one of non-ariff barrier, in which repleased by export tax policy is in accordance with GATT agreement. Levying of forest product export tax is a real measures of Indonesia government in executing sustainable developmenl. As a tariff barier, exercising forest product export tax is not contrary to the consensus in inrerrullional trading order. |
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Kementerian Lingkungan Hidup dan Kehutanan Republik Indonesia |
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Indonesian Journal of Forestry Research |
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Kehutanan Lingkungan Pertanian |
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JAWA BARAT |
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