Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Economics and Finance in Indonesia
Eugenia Mardanugraha
Faculty of Economics and Business Universitas Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Economics and Finance in Indonesia

 1 
Economic Impact of Imposing Excise Tax on Plastic Bottles of Drinks Eugenia Mardanugraha
Economics and Finance in Indonesia Volume 63, Number 1, June 2017
Publisher : Institute for Economic and Social Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.938 KB) | DOI: 10.47291/efi.v63i1.567

Abstract

This research simulates the effect of imposing excise tax on plastic container of drinks towards economic performance of beverage industry in Indonesia and governmentâ˘A ´Zs tax revenue. The results showed that by imposing excise tax on plastic cups and plastic bottles the government would lose tax revenue from value added tax (PPN) and corporate income tax (PPh badan) more than they gain additional revenue from excise tax. Hence, imposing excise tax on drink containers should serve a clear purpose and an undeniable reason. This paper recommends the government to develop proper excise infrastructure to extend the goods or services to be taxed. This paper also recommends the required stages for extending the excise tax. 
Co-Authors