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Detail
BukuPermintaan Rokok di Indonesia: Suatu Kajian Empirik Potensi Penerimaan Cukai, 1970-2003
Bibliografi
Author: Wibowo, Rusminto
Topik: Cukai Rokok; Rokok
Bahasa: (ID )    
Penerbit: Program Pascasarjana Universitas Gadjah Mada     Tempat Terbit: Yogyakarta    Tahun Terbit: 2007    
Jenis: Research Report
Fulltext: rusminto wibowo.pdf (1.21MB; 11 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: RR-2654
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Abstract
Cigarettes excise is one of the taxation component that provides a significant contribution of government revenue. The government policy to increase cigarette excise tax revenue has been released by increasing of price and or excise rate. The excise tax revenue potential is determined the demand price elasticity. This study examines the demand characteristics of cigarettes in Indonesia using time series aggregate data for the 1970 - 2003 periods. The habit persistence model or a partial adjustment model is applied especially to investigate the effect of price on per capita consumption for smokers. The empirical evidence shows that the price elasticity ( if cigarette demand as -0,2 in the short run and between -0,4 - -0,5 in the long run. The income elasticity is estimated at about 0,3 - 0,5 in the short run and it is around 0,8 - 1,0 in the long run. The effect of the minimum retail sales prices policy that was adopted in 1991 is, found to be statistically significant. In general, the substitution relationship among cigarette types are statistically insignificant, except the substitution effect of machine kretek cigarettes for machine white cigarettes. The excise tax revenue potential had not been utilized optimally. In the simulation, based on price elasticity of demand, a doubling of the price or excise tax rate would still increase more excise government revenue. The increase of price or excise rate needs to be implemented gradually to reduce cigarette industrial shocks. This study could contribute to establish government excise tax policy and to them who are interested of behaviour people in cigarette consumption.
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