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Artikel Jurnal :: Kembali

Kajian ekstensifikasi barang kena cukai pada minuman ringan berkarbonasi / Esther Maria Chandra, Rini Gufraeni

Esther Maria Chandra; Rini Gufraeni (Bayan Resources, 2009)

 Abstrak

Abstract. The Indonesian government has attempted to increase the function of excise duty as the source of revenue
and consumer goods controller by expanding excise-taxed goods on carbonated soft drinks. This research aimed to learn
the background, the government?s effort, and the revenue potential of carbonated soft drinks. The result showed that the
expanding of the goods are based on their nature and characteristics of excise-taxed goods?regulated in Law No. 39 of
2007 as goods whose consumption must be limited, whose distribution must be controlled, and whose usage produces a
negative impact on the health of the people and the environment; as well as goods whose usage is taxed for the sake of
justice. The efforts done by the government are to revise the Excise Law, to conduct a deep study and internal socialization,
and to establish accountable human resources. It is hoped that eventually the implementation of excise duty on carbonated
soft drinks would increase state revenue without at the same time neglecting programs of people?s health improvement.

 Metadata

No. Panggil : J-Pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Subjek :
Penerbitan : [Place of publication not identified]: Bayan Resources, 2009
Sumber Pengatalogan : LibUI ind rda
ISSN :
Majalah/Jurnal : Jurnal Bisnis dan Birokrasi
Volume : Vol 16, No 3 September 2009 170-179
Tipe Konten : text (rdacontentt)
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://journal.ui.ac.id/index.php/jbb/article/viewFile/619/604
Institusi Pemilik : Universitas Indonesia
Lokasi :
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
J-Pdf 03-17-650842666 TERSEDIA
Ulasan:
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