| dc.description.abstract | Government policy on the application of export tax for crude palm oil and its
derivatives is preferred to increase government revenue and protection for domestic
industry. Potentially, the beneficiary of the application of export taxes is domestic
consumer (downstream industry), government and Indonesia's export competitors. Benefit
on crude palm oil downstream industries because of the application of the export tax would
push the price of crude palm oil and its derivatives in the domestic market. State revenues
will increase according with to the tariff, price and export volume. The application of
export tax tends to reduce the volume of exports, so that foreign exporters benefit from a
reduction in exports of crude palm oil and its derivatives by Indonesia. Meanwhile, the
injured parties from the application of export taxes are crude palm oil producers, importers,
service providers in the port, input suppliers oil palm estates and state revenue. Export tax
would depress prices in domestic market so it results in a disincentive for producer crude
palm oil and its derivatives. Based on the above problem, this paper aims to criticize the
policy of export tax on crude palm oil industry that has a different impact for consumers,
industry, importers, and governments. The second objective to describe by steps to
achievement of the implementation of the export tax and the amount of export tax rates to
consider benefits for all stakeholders of national oil palm, burden to be borne by
stakeholders and the rule of law and its impact on Gross Domestic Product (GDP), the
performance of oil palm agribusiness and farmers' income. Problems of implementation of
the export tax, the important thing to note is the norm that can be used as a reference in
determining the amount of crude palm oil export tax rate and its derivatives. For the
determination of the amount of crude palm oil export tax rate should be considering (i) its
only charges, not taxes, (ii) a high rate has the potential to destabilize crude palm oil
international markets that could pose a negative impact on the crude palm oil domestic
market (iii) adjusted by the need for program and activities of development of crude palm
oil national industry. | en_US |
