Dampak pajak ekspor crude palm oil terhadap industri minyak goreng indonesia

Abstract

Oil palm industry has a very important role to perform in development of Indonesian national economy. These commodities, and specifically Crude Palm Oil (CPO), have contributed immensely to the Gross Domestic Product (GDP) of Indonesia, increased international and national trade, created various forms of employment, led to growth in production and areal development, and improved the living standards as well as the financial status of the local people. Indonesia is one of the highest CPO producers in the world. The world CPO production has grown steadily and relatively faster as compared to other oil yielding crops. Export growth of Indonesian CPO can be attributed to three factors: world demand factor, product and market effects and competitiveness effects. The world demand factor reflects growth in exports that can be attributed to rising international demand, i.e. the stronger global import demand, the stronger the country’s export growth. Due to the importance of the crude palm oil to the Indonesian economy, and the world over, the Indonesian government decided to impose export tax on its CPO. Therefore, the goal of the research is to find out the impact of the CPO export tax on Indonesian cooking oil industry. The findings of the study show that export tax had been proven to be effective in controlling domestic cooking oil price, which otherwise would provide the supply more of the raw material for domestic cooking oil. With this policy, the government had been successful to keep the cooking oil price down when the world CPO price increased. The implementation of tax policy should be considered to improve the competitiveness of Indonesian CPO in the world market, and allocate the government revenue to develop the supply side of Indonesian oil palm industry. There should be an increase in investment to improve the oil palm productivity.

Pajak ekspor (PE) merupakan salah satu Penerimaan Negara Bukan Pajak (PNBP) yang memiliki dua fungsi utama, yakni sebagai instrumen untuk menghambat laju ekspor dan untuk meningkatkan penerimaan Negara. Kebijakan PE sudah dimulai sejak tahun 1978 melalui SKB Mendagkop, Menteri Pertanian dan Menperindag, yang mengatur alokasi bagi kebutuhan dalam negeri serta menetapkan harga penjualan CPO di dalam negeri. Tahun 1991-1994 pemerintah mencabut SKB tersebut dan membebaskan perdagangan dan ekspor CPO. Tahun 1994-1997 Menteri Keuangan menetapkan pajak ekspor progresif bagi CPO dan produk derivatifnya, dan menetapkan pajak ekspor 40 persen hingga 60 persen. Tahun 1998 (Januari sampai April) pemerintah melakukan larangan ekspor CPO, dan kemudian menerapkan pajak ekspor dari 15 persen hingga 40 persen. Selanjutnya pemerintah menetapkan pajak ekspor progresif berdasarkan harga CPO di pasar dunia yang mengalami perubahan dari watu ke waktu. Tahun 2007 Menteri Keuangan menetapkan tarif pajak ekspor dari 0 persen (harga di bawah US$ 550 per ton hingga 10 persen (harga di atas US$ 850 per ton) dengan SK Nomor 61/PMK 011/2007. Tahun 2008, harga CPO dunia cenderung meningkat tajam hampir dua kali lipat dari kisaran US$ 600 per ton menjadi 1300 USD per ton, sehingga Menteri Keuangan menerbitkan SK Nomor 223/PMK.011/2008 yang menetapkan tarif pajak ekspor dari 0 persen hingga 25 persen.