DAMPAK KEBIJAKAN BEA KELUAR TERHADAP KINERJA EKSPOR MINYAK SAWIT DAN PRODUK TURUNANNYA

DAVITA, NATHANIA (2023) DAMPAK KEBIJAKAN BEA KELUAR TERHADAP KINERJA EKSPOR MINYAK SAWIT DAN PRODUK TURUNANNYA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Sawit merupakan komoditas unggulan ekspor Indonesia yang dikenakan bea keluar progresif dengan tujuan untuk menghambat ekspor demi menjamin terpenuhinya kebutuhan dalam negeri, mendorong hilirisasi dan sekaligus menjadi sumber penerimaan negara. Penerimaan negara akan meningkat jika ekspor meningkat karena tarif bea keluar yang diterapkan adalah tarif ad natorum, hal ini berkebalikan dengan fungsi bea keluar untuk menghambat ekspor. Penelitian ini menguji dampak bea keluar terhadap ekspor minyak sawit dan produk turunannya dengan model estimasi ordinary least square untuk mengetahui dampak jangka panjang dan error model correction untuk mengetahui dampak jangka pendek. Dalam penelitian ini, variabel kontrol berupa pungutan ekspor, jenis tarif bea keluar, produksi CPO, harga global CPO, nilai tukar dan permintaan dari importir. Hasil penelitian menunjukan bahwa kebijakan bea keluar berpengaruh negatif signifikan terhadap minyak sawit dan produk turunannya sehingga penggunaan bea keluar sebagai penerimaan negara harus dilakukan dengan hati-hati agar tujuan untuk memenuhi kebutuhan dalam negeri juga dapat tercapai. Hilirisasi juga perlu didorong dengan kebijakan pendukung lainnya karena pengenaan bea keluar progresif terhadap bahan mentah sawit belum efektif mendorong ekspor produk turunan minyak sawit meningkat. Variabel kontrol secara simultan berpengaruh terhadap kinerja ekspor minyak sawit dan turunannya, tetapi secara parsial hanya produksi CPO, nilai tukar dan permintaan dari importir yang berpengaruh signifikan. Palm oil is Indonesia’s leading export commodity which is subject to progressive export tax with the aim to reduce export in order to ensure the fulfillment of domestic needs, establish more downstream industries, and at the same time generate revenue for the government. Government revenue will increase if exports increase, because of the ad natorum tariff levied on export. Export tax’s role in generating government and reducing exports are contradictory. This study examines the impact of export tax on export of palm oil and its derivatives using ordinary least squares to determine the long-term impact and error correction model to determine the short-term impact. In this study, the control variables were export levy, types of export tax, CPO production, CPO global price, exchange rate, and demand from importers. The result show that the export tax policy has a significant negative impact on export of palm oil and its derivatives. Consequently, any policy related to generating revenue from export tax should be accurately calculated so that the role to fulfill domestic needs will be well played. The imposition of export tax has not been effective to establish more downstream industries and generate more export of value-added products, therefore the government should apply other supporting policies to support the downstream industry and increasing export of palm oil derivatives products. Control variables simultaneously affect the export of palm oil and its derivatives, but only partially CPO production, exchange rates and demand from importers have a significant effect

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: minyak sawit, produk turunan minyak sawit, bea keluar, ekspor , : palm oil, palm oil derivatives, export tax, export
Subjects: PKN STAN Subject Area > Perpajakan
Divisions: 62303 Diploma IV Akuntansi Sektor Publik
Depositing User: Perpustakaan PKN STAN
Date Deposited: 05 Jan 2026 06:21
Last Modified: 05 Jan 2026 06:21
URI: http://eprints.pknstan.ac.id/id/eprint/3127

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