Pengaruh pajak ekspor terhadap produksi crude palm oil di indonesia

Sapto Nugroho, Andi Fahmi Lubis

Abstract


Penelitian ini bertujuan untuk menganalisis pengaruh penerapan pajak ekspor atas produk minyak sawit kasar (crude palm oil/CPO) apakah berdampak terhadap produksi CPO, kuantitas ekspor CPO, serta harga ekspor CPO di Indonesia. Kami menggunakan data time series bulanan selama 13 tahun (156 bulan). Hasil estimasi menunjukkan bahwa penerapan pajak ekspor walaupun positif terhadap produksi namun tidak signifikan. Pengaruh pajak ekspor terhadap volume ekspor juga tidak signifikan meskipun arahnya sudah sesuai teori yaitu mengurangi volume ekspor. Pajak ekspor signifikan berpengaruh positif terhadap harga ekspor CPO dari Indonesia.


Keywords


Pajak ekspor; bea keluar; export tax; export duty; cpo

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DOI: https://doi.org/10.30872/jfor.v22i1.5932

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