DAMPAK KEBIJAKSANAAN PAJAK EKSPOR TERHADAP INVESTASI STUDI KASUS KAYU GERGAJIAN TROPIS (The impact or export tax policy on investment Case study : Tropical sawn timber

Setiasih Irawati


The objective of this study is to evaluate the impact of sawn timber export tax increase on investment in sawn timber industry. Sawn timber industry analyzed is limited to the sawmill belongs to the forest concession. The demond function for investment in sawn timber industry are evaluated as basis for impact estimation, using time series analysis, to estimate demand function for net investment (in(t)) in sawn timber industry. A distributed lag model was used.

The result of the distributed lag model shows that the sawn timber export tax policy caused this industry adjust their investment in 1.3 years. The increase of sawn timber export tax rate to 78.3% at the and of 1989 had caused a decrease demand for net investment of sawn timber industry about Rp 222.970 billion (constant price 1983) and Rp 132,798 billion (constant price 1983) in 1990 and 1991, or about 50% respectively. The imposition of high sawn timber export tax rate as an effort to the development of wood finished product export, has not effective . sawn timber export tax policy hance have to be reviewed.

International market for wood finished product, furniture in particular, is very competitive, consequently, for the success of finished product export, a strong marketing network, high quality product, and a better knowledge about market characteristic are needed in this regard the government support to wood finish product export should focuse on human resource development i.e providing skill labor in processing and marketing of wood finished product. 

Teks Lengkap:



Anonymus, 1985, Keputusan Menteri Keuangan Republik Indonesia No. 418/KMK.013/1985, Jakarta

Anonymus, 1989 , Keputusan Menteri Keuangan Republik . Indonesia No: 1134/KMK.013/1989, Jakarta

Brown, E.C., 1962, "Tax Incentives for . Investment", American Economic Review Vol: LIl No, 2, American Economic Association , USA.

Coen, R.M., 1969, "Tax Policy and Investment Behavior Comment", American Economic Review, Vol. LIX. No.3, American Economic Association, USA.

Hall, R.E. dan Jorgenson, D.W., 1967, ''Tax Policy and Investment Behavior", American Economic Review, Vol.LIX. No.3, American Economic Association, USA

Ingram, C.D. et all, 1989, "Statistical Infomation Related to the Indonesian Forestry Sector", Working Paper No.5, Ministry of Forestry & FAO, Jakarta.

Jhingan, M.I., 1990. Ekonomi Pembangunan dan Perencanaan (terjemahan), Cetakan kedua, Rajawali Pers, Jakarta.

Koutsoyiannis,A., 1984, "Theory of Econometrics, Second Edition, Macmillan, Hong Kong.

Setiasih, I., 1993, "Pengaruh Pajak Terhadap Permintaan Kapital", Jurnal Penelitian Hasil Hutan, Vol: No. , Puslitbang Hasil Hutan, Bogor.

Stiglitz, J.E., 1986, Economics of the Public Sector, First Edition, W.W. Norton & Company, New York.

DOI: https://doi.org/10.20886/jphh.1993.11.5.197-204


  • Saat ini tidak ada refbacks.


Lebih banyak...

Copyright © 2015 | Jurnal Penelitian Hasil Hutan (JPHH, Journal of Forest Products Research)
eISSN : 2442-8957, pISSN : 0216-4329
JPHH is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.