Analisis Struktural Harga Minyak Goreng Dan Volume Ekspor Crude Palm Oil Indonesia Pengaruhnya Terhadap Harga Crude Palm Oil Internasional
Lampiran 1.
Diagram Pemerosesan Buah Sawit.
Particle Board,
Serat kertas
Sabut Sawit
(Palm Fibre )
Buah Sawit Segar
( Fresh Fruit )
CPO
(Crude Palm
Oil )
Refined, Bleached
and Deodorised
Crude Palm oil
( RBD – CPO )
MinyakGoreng
( Olein )
Karotin
( Carotine )
Tokoferol
( Tokoferol )
Tandan Kelapa Sawit.
(Elaeis Guineensis)
Stearat
(Stearatric Acid)
Inti Sawit
(Palm Oil )
Endapan cuci
(Sludge)
Tandan Kosong
(Empty bunch)
Mentega
(Margarine)
Oleat
( Oleat )
Fati Alkohol
( Fatty Alcohol )
Gliserol
(Glycerol)
Sabun(Soap)
Lemak Mentega
Sintetik
(Synthetic
Cocoa Butter)
Refined, Bleached
and Deodorised
Palm Kernel Olein
( RBD – PKO )
Minyak Inti Sawit
(Palm Kernel Oil)
Pupuk
Tanaman
Makanan
Ternak
Arang karbon,
Asam organik
Bungkil Sawit
( Cake Palm )
Tempurung Sawit
( Shell )
Neutralised,
Bleached and
Deodorised Palm
Olein(NBD-PKO)
Bahan bakar,
Briket arang
Sumber (diolah dari) ; 1. Bank Indonesia, Sipuk-Siabe (2003).
2. Departermen Perindustrian, (2007).
214
Lampiran 2.
Keputusan Pemerintah R.I Dalam Penetapan Pajak Eksor CPO.
Tanggal
Surat Keputusan
Prihal Kebijakan
11.Des SK Menteri Perdagangan dan Koperasi Pengaturan tata niaga minyak sawit untuk tujuan ekspor
1978.
No.268/Kp/XIU/78
dengan penetapan pajak ekspor CPO.
SKB Tiga Menteri :
1.Menteri Perdagangan dan Koperasi
Pengaturan tata niaga minyak sawit beserta penetapan
21 Des
no.275/KPB/XII./78
harga untuk menjaga kebutuhan dalam negeri serta
1978. 2.Menteri Pertanian no.264/KPTS/12/78.
alokasi untuk tujuan ekspor.
3.Menteri Perindustrian.
no.275/KP/XII/78
11.Jan SK Dirjen Perdagangan Dalam Negeri
Pengaturan alokasi perdagangan CPO dalam negeri
1979.
No.01 /Dagri/KP/U/79.
serta harga pasar.
Maret
SK Dirjen Perdagangan Dalam Negeri
Pemberlakuan lisensi eksportir dari Departemen
1983.
SK 17/Dagri/KPlU/83.
Perdagangan. Untuk aktifitas ekspor CPO - PKO.
SK Menteri Perdagangan
Jan.1984
Penetapan Pajak Ekspor CPO dan PKO sebesar 37,5 %
No.47/KMK/001/84
Juni
SK Menteri Perdagangan
Penetapan Pajak Ekspor CPO dan PKO sebesar 5 %
1986
No.549/KMK/001/86
Pembebasan sistem tata niaga sawit dan pajak ekspor
Juni1991.
Paket Kebijakan Deregulasi.
CPO.
Penetapan minyak goreng sawit dalam taraf negatif
Sept
investasi, baik untuk PMA,PMDN dan non PMA.
Paket Kebijakan Deregulasi.
1992.
Investasi diperbolehkan jika terpadu dengan perkebunan
sawit. Pajak (PPn - 20%) dihapus.
31.Ags
SK Menteri Keuangan
Penetapan pajak ekspor (Tax) CPO 10 - 40 % tergantung
1994.
No.439/KMK/017/1994
pada jumlah ekspor.
SK Menteri Keuangan No.
Penurunan pajak ekspor CPO dan produk turunan dari
4/07/97.
62/KMK/01/1997.
10-12% menjadi 2-5 % dihitung secara ad-Valorem.
17 Des
SK Menteri Keuangan No.
Penetapan pajak ekspor tambahan (PET) sebesar 401997.
622/KMK/01/1997.
70%. Berdasarkan harga ekspor (dan harga dasar).
Penetapan alokasi produksi diantara ekspor dan
19 Des
SK Menperindag No.
konsumsi domestik (kuota ekspor 80% ) dari jumlah
1997.
456/MPP/Kep/12/1997
produksi.
24 Des SK.DirjenPerdagangan Dalam Negeri
Pelarangan ekspor CPO.
1997.
No. 420/DJPDN/XU91.
02/04/98. SK Menteri Kehutanan dan Perkebunan.
22/04
1998.
SK Menteri
KeuanganNo.242/KMK.01/1998
7 Juli
1998.
SK Menteri
KeuanganNo.334/KMK.07/1998.
29/1/99
3/06/99
SK Menteri Keuangan
No.30/KMK.O1/1999.
SK Menteri Keuangan
No.189/KMK.06/1999
Pengaturan pengolahan CPO dan pembatalan
outstanding contract.
Pencabutan larangan ekspor CPO. Penetapan pajak
ekspor CPO 40%
Kenaikan pajak ekspor.~ CPO: 40% - 60%. Dan RBD
Olein 35% menjadi 55%) Larangan ekspor CPO eks
hasil PTPN.
Penurunan pajak ekspor CPO dari 60% menjadi 40%
Penurunan pajak ekspor CPO dari 40% menjadi 30%
215
11/Des
2001
SK Menteri Keuangan
No.360/KMK.17/1999
SK Menteri Keuangan
No.387/KMK.17/2000
Dirjen Perdagangan Luar Negeri Surat
No: 304/DJPLOG/X/2001.
SK Menteri Keuangan No.
66/KMK.071/2001
Dirjen Perdagangan Luar Negeri Surat
No: 348/DJ-PLOG/XI/2001.
Dirjen Perdagangan Luar Negeri Surat
No: 368/DJPLOG/XII/2001
Maret
2005
SK Menteri Keuangan
No.130/KMK.010/2005
Pajak Ekspor CPO 1.5%.
29
Mar06
SK Menteri Perindustrian dan
Perdagangan No. 17/M-Dag/Per/3/2006
HPE ditetapkan setiap bulan oleh Dirjen Perdagangan
Luar Negeri.
2/07/99
12/09/00
12/10/01
Juni 2001
12/11/01
Penurunan pajak ekspor CPO dari 30% menjadi 10%
Penurunan pajak ekspor CPO dari 10% menjadi 5%.
Harga Patokan Ekspor CPO US$ 160 /Metric ton
Penurunan PE CPO menjadi 3%
Harga Patokan Ekspor CPO US$ 170 /Metric ton Harga
pasar spot dunia
Harga Patokan Ekspor CPO US$ 160 /Metric ton Harga
pasar spot dunia
SK Menteri Perindustrian dan
HPE berlaku satu bulan mulai 10 Mei-9 Juni 2006, yaitu
Perdagangan No. 21/M-Dag/Per/5/2006
US $ 358/MT
04/6/07
SK Menteri Keuangan
Pungutan Pajak ekspor tambahan diberlakukan jika
No. 61/PMK 1/2007
harga harga CPO di atas 650 dolar AS per metrik ton.
8 Mei06
Sumber diolah dari ;
1. Departermen Keuangan Republik Indonesia ( 2008 )
2. Deperindag Republik Indonesia ( 2008 )
3. Asian Development Bank, World Tariff Barrier (2008).
216
Lampiran 3.
Mata Rantai Mekanisme Produksi dan Pendistribusian dari CPO–PKO Nasional.
Petani Kecil Sawit
( PIR)
Perkebunan
Negara
Pabrik Ekstraksi
Negara ( PTP )
Koperasi Tani
Perkebunan
Perkebunan Swasta
Kecil
Perkebunan Swasta
Besar Nasional
Perkebunan Swasta
Besar Modal Asing
Pabrik Ekstraksi
Swasta Nasional
Tangki CPO-Pelabuhan Laut (KPB )
Pabrik Ekstraksi
Swasta Asing
Tangki CPO Pelabuhan Laut (Swasta)
Kantor Pemasaran
Bersama ( KPB )
Eksportir CPO Berlisensi
Departermen
Keuangan
Pabrik Minyak Goreng
Dalam Negeri
Pasar Minyak Goreng
Dalam Negeri
Konsumen Minyak
Goreng Dalam Negeri
Sumber : diolah dari,
Importir CPO Luar Negeri
Departermen
Perdagangan
BULOG
Pasar CPO Luar Negeri
Konsumen CPO Luar Negeri
1. Widadi Agus, 2001.
2. Departermen Perindustrian 2007.
Keterangan gambar :
= Menunjukkan hubungan perdagangan CPO.
= Menunjukkan hubungan kebijakan Pemerintah atas CPO.
217
Lampiran 4.
Penentuan pajak ekspor berdasar dinamika harga CPO
di pasar Internasional dan nilai tukar Rupiah.
Harga CPO
(US$/ton)
366-400
400-450
450-500
500-550
Nilai Tukar
(Rp/US$)
6000-6500
6500-7000
7000-7500
7500-8000
8000-8500
8500-9000
6000-6500
6500-7000
7000-7500
7500-8000
8000-8500
8500-9000
6000-6500
6500-7000
7000-7500
7500-8000
8000-8500
8500-9000
6000-6500
6500-7000
7000-7500
7500-8000
8000-8500
8500-9000
PE CPO
(%)
0.00
0.19
1.45
2.54
3.50
4.35
0.70
2.01
3.14
4.12
4.99
5.75
2.56
3.73
4.74
5.62
6.40
7.08
4.07
5.13
6.04
6.84
7.54
8.16
Harga CPO
(US$/ton)
550-600
600-650
650-700
700-750
PE CPO
(%)
5.31
6.28
7.12
7.84
8.48
9.05
6.36
7.25
8.02
8.68
9.27
9.79
7.25
8.07
8.78
9.40
9.95
10.43
8.02
8.78
9.45
10.02
10.53
10.98
Sumber: Wayan Susila, (2011).
218
X1
Y1
X2
X3
X4
Y2
X5
X6
X7
X8
Y3
X9
219
Lampiran : 7
Data Mentah
1820
8400
9100
7800
8060
8320
8710
9100
10010
10530
11075
11590
12150
12520
13050
13260
13650
617
594
609
627
675
669
688
726
794
819
882
939
974
1002
1040
1086
1121
5105804
5799785
6265004
6781757
7292707
7907319
8588188
9272710
10242123
11087510
12001409
13109648
14427551
15007832
16202115
17456028
18123108
1300304
1419665
1394394
1502781
1625152
1815295
2041354
2271200
2494151
2753804
2949042
3168471
3620591
3970912
4280949
4510274
4830904
3034040
3312550
3460985
3756955
4062880
5288235
4885880
5303000
6053020
7076540
8327765
9259760
10081380
11311370
12208325
12491225
12973850
109.4
116.7
184.9
198.4
215.2
104.1
112.8
122.3
142.4
164.1
286.3
310.2
107.3
112.5
119.4
127.1
135.3
15
12
45
30
20
15
10
12
11
14
15
15
20
16
14
12
11
2342
2909
12014
10652
8527
10261
9311
8577
8939
9705
9850
10200
9650
9870
9960
9820
9710
6406108
7219450
7659398
8284538
8917859
9722614
10629542
11543910
12736274
13841314
14950451
16278119
18048142
18978744
20483064
21966302
22954012
y1
y2
y3
x1
x2
x3
x4
x5
x6
x
HMG
HCP
VEC
VPM
GDP
IHK
PEC
KRS
VPC
HM
Rp/Kg
US$/Ton
Ton metric
ton
Rp/tahun
indeks
% avrg
Rp/US$/eo Ton metric
220
7
7
7
8
8
8
8
8
9
9
10
10
11
11
11
12
12
US$
Lampiran : 8
Jan-96
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-97
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-98
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-99
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-00
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-01
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-02
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-03
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-04
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-05
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-06
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-07
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-08
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-09
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-10
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-11
feb
mar
apr
mei
jun
2.975
2.980
2.987
2.991
2.995
2.999
3.001
2.998
2.992
2.985
2.979
2.976
2.975
2.972
2.969
2.967
2.969
2.982
3.003
3.038
3.140
3.195
3.213
3.367
3.648
3.658
3.667
3.676
3.722
3.767
3.801
3.800
3.788
3.744
3.707
3.706
3.719
3.710
3.707
3.696
3.692
3.678
3.676
3.679
3.684
3.670
3.668
3.664
3.668
3.671
3.674
3.686
3.714
3.724
3.732
3.724
3.734
3.757
3.769
3.769
3.766
3.776
3.792
3.824
3.821
3.831
3.812
3.804
3.812
3.821
3.824
3.830
3.832
3.833
3.824
3.819
3.818
3.815
3.818
3.813
3.814
3.816
3.813
3.812
3.809
3.813
3.816
3.819
3.821
3.821
3.825
3.824
3.822
3.824
3.824
3.827
3.826
3.827
3.830
3.833
3.833
3.835
3.837
3.839
3.842
3.846
3.850
3.849
3.855
3.857
3.861
3.864
3.866
3.868
3.872
3.873
3.880
3.887
3.876
3.875
3.875
3.878
3.883
3.885
3.888
3.890
3.893
3.891
3.897
3.900
3.904
3.906
3.909
3.905
3.914
3.913
3.912
3.903
3.904
3.913
3.910
3.909
3.911
3.913
3.909
3.917
3.919
3.923
3.928
3.931
3.934
3.935
3.932
3.938
3.944
3.949
3.949
3.953
3.955
3.951
3.948
3.944
3.945
3.948
3.951
3.947
3.945
3.950
3.949
3.950
3.950
3.954
3.959
3.960
3.964
3.968
3.969
3.969
3.970
3.971
3.978
3.981
3.984
3.988
4.019
3.992
2.647
2.641
2.637
2.634
2.629
2.624
2.621
2.615
2.611
2.606
2.608
2.612
2.614
2.618
2.621
2.623
2.625
2.631
2.638
2.645
2.641
2.641
2.635
2.635
2.651
2.623
2.619
2.616
2.627
2.622
2.621
2.613
2.609
2.597
2.604
2.612
2.616
2.609
2.605
2.601
2.600
2.597
2.597
2.592
2.598
2.599
2.606
2.609
2.615
2.619
2.621
2.628
2.636
2.638
2.641
2.640
2.649
2.649
2.644
2.640
2.636
2.643
2.648
2.657
2.654
2.661
2.657
2.663
2.674
2.680
2.675
2.671
2.665
2.663
2.658
2.658
2.662
2.669
2.675
2.673
2.674
2.677
2.678
2.682
2.681
2.687
2.688
2.684
2.686
2.684
2.683
2.682
2.681
2.681
2.682
2.685
2.690
2.693
2.699
2.696
2.699
2.696
2.699
2.702
2.703
2.708
2.711
2.714
2.719
2.719
2.720
2.724
2.729
2.731
2.734
2.738
2.742
2.747
2.741
2.738
2.737
2.738
2.742
2.746
2.749
2.751
2.754
2.755
2.757
2.760
2.762
2.763
2.764
2.765
2.766
2.766
2.765
2.762
2.763
2.763
2.767
2.770
2.773
2.775
2.779
2.782
2.785
2.789
2.793
2.798
2.800
2.803
2.804
2.809
2.813
2.816
2.820
2.822
2.825
2.825
2.822
2.821
2.820
2.821
2.823
2.824
2.827
2.830
2.831
2.833
2.834
2.836
2.838
2.840
2.842
2.844
2.847
2.848
2.850
2.853
2.856
2.856
2.861
2.863
2.866
2.871
Data Logarithma
6.711
6.714
6.717
6.719
6.720
6.723
6.725
6.727
6.728
6.729
6.729
6.730
6.732
6.733
6.734
6.735
6.735
6.735
6.736
6.739
6.741
6.744
6.746
6.756
6.801
6.801
6.798
6.797
6.813
6.820
6.829
6.829
6.824
6.802
6.796
6.800
6.807
6.808
6.808
6.805
6.804
6.803
6.803
6.798
6.799
6.798
6.799
6.798
6.800
6.801
6.802
6.805
6.811
6.813
6.817
6.813
6.816
6.821
6.825
6.825
6.824
6.828
6.833
6.843
6.842
6.844
6.833
6.825
6.830
6.836
6.838
6.839
6.839
6.838
6.835
6.832
6.827
6.827
6.829
6.828
6.829
6.832
6.831
6.831
6.831
6.831
6.834
6.834
6.836
6.837
6.838
6.839
6.840
6.840
6.841
6.841
6.841
6.842
6.843
6.844
6.843
6.845
6.846
6.846
6.847
6.848
6.849
6.849
6.851
6.853
6.853
6.853
6.854
6.854
6.856
6.856
6.856
6.857
6.857
6.859
6.859
6.860
6.861
6.862
6.863
6.863
6.863
6.863
6.865
6.866
6.867
6.867
6.869
6.869
6.870
6.871
6.872
6.872
6.872
6.873
6.873
6.873
6.872
6.872
6.871
6.872
6.872
6.873
6.874
6.875
6.875
6.876
6.876
6.876
6.877
6.878
6.880
6.880
6.881
6.882
6.883
6.883
6.883
6.883
6.883
6.882
6.883
6.884
6.886
6.886
6.886
6.887
6.888
6.888
6.888
6.888
6.888
6.888
6.887
6.887
6.890
6.890
6.891
6.892
6.892
6.895
6.030
6.033
6.034
6.036
6.037
6.036
6.038
6.038
6.037
6.037
6.041
6.044
6.044
6.043
6.045
6.047
6.044
6.043
6.041
6.038
6.038
6.035
6.037
6.038
6.037
6.035
6.040
6.043
6.044
6.045
6.045
6.048
6.054
6.057
6.060
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1.146
1.146
1.146
1.146
1.114
1.114
1.114
1.114
1.114
1.114
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.176
1.176
1.176
1.176
1.176
1.176
1.176
1.176
1.176
1.176
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.114
1.114
1.114
1.114
1.114
1.114
1.114
1.079
1.079
1.079
1.079
1.079
1.079
1.041
1.041
1.041
1.041
1.041
221
Diagram Pemerosesan Buah Sawit.
Particle Board,
Serat kertas
Sabut Sawit
(Palm Fibre )
Buah Sawit Segar
( Fresh Fruit )
CPO
(Crude Palm
Oil )
Refined, Bleached
and Deodorised
Crude Palm oil
( RBD – CPO )
MinyakGoreng
( Olein )
Karotin
( Carotine )
Tokoferol
( Tokoferol )
Tandan Kelapa Sawit.
(Elaeis Guineensis)
Stearat
(Stearatric Acid)
Inti Sawit
(Palm Oil )
Endapan cuci
(Sludge)
Tandan Kosong
(Empty bunch)
Mentega
(Margarine)
Oleat
( Oleat )
Fati Alkohol
( Fatty Alcohol )
Gliserol
(Glycerol)
Sabun(Soap)
Lemak Mentega
Sintetik
(Synthetic
Cocoa Butter)
Refined, Bleached
and Deodorised
Palm Kernel Olein
( RBD – PKO )
Minyak Inti Sawit
(Palm Kernel Oil)
Pupuk
Tanaman
Makanan
Ternak
Arang karbon,
Asam organik
Bungkil Sawit
( Cake Palm )
Tempurung Sawit
( Shell )
Neutralised,
Bleached and
Deodorised Palm
Olein(NBD-PKO)
Bahan bakar,
Briket arang
Sumber (diolah dari) ; 1. Bank Indonesia, Sipuk-Siabe (2003).
2. Departermen Perindustrian, (2007).
214
Lampiran 2.
Keputusan Pemerintah R.I Dalam Penetapan Pajak Eksor CPO.
Tanggal
Surat Keputusan
Prihal Kebijakan
11.Des SK Menteri Perdagangan dan Koperasi Pengaturan tata niaga minyak sawit untuk tujuan ekspor
1978.
No.268/Kp/XIU/78
dengan penetapan pajak ekspor CPO.
SKB Tiga Menteri :
1.Menteri Perdagangan dan Koperasi
Pengaturan tata niaga minyak sawit beserta penetapan
21 Des
no.275/KPB/XII./78
harga untuk menjaga kebutuhan dalam negeri serta
1978. 2.Menteri Pertanian no.264/KPTS/12/78.
alokasi untuk tujuan ekspor.
3.Menteri Perindustrian.
no.275/KP/XII/78
11.Jan SK Dirjen Perdagangan Dalam Negeri
Pengaturan alokasi perdagangan CPO dalam negeri
1979.
No.01 /Dagri/KP/U/79.
serta harga pasar.
Maret
SK Dirjen Perdagangan Dalam Negeri
Pemberlakuan lisensi eksportir dari Departemen
1983.
SK 17/Dagri/KPlU/83.
Perdagangan. Untuk aktifitas ekspor CPO - PKO.
SK Menteri Perdagangan
Jan.1984
Penetapan Pajak Ekspor CPO dan PKO sebesar 37,5 %
No.47/KMK/001/84
Juni
SK Menteri Perdagangan
Penetapan Pajak Ekspor CPO dan PKO sebesar 5 %
1986
No.549/KMK/001/86
Pembebasan sistem tata niaga sawit dan pajak ekspor
Juni1991.
Paket Kebijakan Deregulasi.
CPO.
Penetapan minyak goreng sawit dalam taraf negatif
Sept
investasi, baik untuk PMA,PMDN dan non PMA.
Paket Kebijakan Deregulasi.
1992.
Investasi diperbolehkan jika terpadu dengan perkebunan
sawit. Pajak (PPn - 20%) dihapus.
31.Ags
SK Menteri Keuangan
Penetapan pajak ekspor (Tax) CPO 10 - 40 % tergantung
1994.
No.439/KMK/017/1994
pada jumlah ekspor.
SK Menteri Keuangan No.
Penurunan pajak ekspor CPO dan produk turunan dari
4/07/97.
62/KMK/01/1997.
10-12% menjadi 2-5 % dihitung secara ad-Valorem.
17 Des
SK Menteri Keuangan No.
Penetapan pajak ekspor tambahan (PET) sebesar 401997.
622/KMK/01/1997.
70%. Berdasarkan harga ekspor (dan harga dasar).
Penetapan alokasi produksi diantara ekspor dan
19 Des
SK Menperindag No.
konsumsi domestik (kuota ekspor 80% ) dari jumlah
1997.
456/MPP/Kep/12/1997
produksi.
24 Des SK.DirjenPerdagangan Dalam Negeri
Pelarangan ekspor CPO.
1997.
No. 420/DJPDN/XU91.
02/04/98. SK Menteri Kehutanan dan Perkebunan.
22/04
1998.
SK Menteri
KeuanganNo.242/KMK.01/1998
7 Juli
1998.
SK Menteri
KeuanganNo.334/KMK.07/1998.
29/1/99
3/06/99
SK Menteri Keuangan
No.30/KMK.O1/1999.
SK Menteri Keuangan
No.189/KMK.06/1999
Pengaturan pengolahan CPO dan pembatalan
outstanding contract.
Pencabutan larangan ekspor CPO. Penetapan pajak
ekspor CPO 40%
Kenaikan pajak ekspor.~ CPO: 40% - 60%. Dan RBD
Olein 35% menjadi 55%) Larangan ekspor CPO eks
hasil PTPN.
Penurunan pajak ekspor CPO dari 60% menjadi 40%
Penurunan pajak ekspor CPO dari 40% menjadi 30%
215
11/Des
2001
SK Menteri Keuangan
No.360/KMK.17/1999
SK Menteri Keuangan
No.387/KMK.17/2000
Dirjen Perdagangan Luar Negeri Surat
No: 304/DJPLOG/X/2001.
SK Menteri Keuangan No.
66/KMK.071/2001
Dirjen Perdagangan Luar Negeri Surat
No: 348/DJ-PLOG/XI/2001.
Dirjen Perdagangan Luar Negeri Surat
No: 368/DJPLOG/XII/2001
Maret
2005
SK Menteri Keuangan
No.130/KMK.010/2005
Pajak Ekspor CPO 1.5%.
29
Mar06
SK Menteri Perindustrian dan
Perdagangan No. 17/M-Dag/Per/3/2006
HPE ditetapkan setiap bulan oleh Dirjen Perdagangan
Luar Negeri.
2/07/99
12/09/00
12/10/01
Juni 2001
12/11/01
Penurunan pajak ekspor CPO dari 30% menjadi 10%
Penurunan pajak ekspor CPO dari 10% menjadi 5%.
Harga Patokan Ekspor CPO US$ 160 /Metric ton
Penurunan PE CPO menjadi 3%
Harga Patokan Ekspor CPO US$ 170 /Metric ton Harga
pasar spot dunia
Harga Patokan Ekspor CPO US$ 160 /Metric ton Harga
pasar spot dunia
SK Menteri Perindustrian dan
HPE berlaku satu bulan mulai 10 Mei-9 Juni 2006, yaitu
Perdagangan No. 21/M-Dag/Per/5/2006
US $ 358/MT
04/6/07
SK Menteri Keuangan
Pungutan Pajak ekspor tambahan diberlakukan jika
No. 61/PMK 1/2007
harga harga CPO di atas 650 dolar AS per metrik ton.
8 Mei06
Sumber diolah dari ;
1. Departermen Keuangan Republik Indonesia ( 2008 )
2. Deperindag Republik Indonesia ( 2008 )
3. Asian Development Bank, World Tariff Barrier (2008).
216
Lampiran 3.
Mata Rantai Mekanisme Produksi dan Pendistribusian dari CPO–PKO Nasional.
Petani Kecil Sawit
( PIR)
Perkebunan
Negara
Pabrik Ekstraksi
Negara ( PTP )
Koperasi Tani
Perkebunan
Perkebunan Swasta
Kecil
Perkebunan Swasta
Besar Nasional
Perkebunan Swasta
Besar Modal Asing
Pabrik Ekstraksi
Swasta Nasional
Tangki CPO-Pelabuhan Laut (KPB )
Pabrik Ekstraksi
Swasta Asing
Tangki CPO Pelabuhan Laut (Swasta)
Kantor Pemasaran
Bersama ( KPB )
Eksportir CPO Berlisensi
Departermen
Keuangan
Pabrik Minyak Goreng
Dalam Negeri
Pasar Minyak Goreng
Dalam Negeri
Konsumen Minyak
Goreng Dalam Negeri
Sumber : diolah dari,
Importir CPO Luar Negeri
Departermen
Perdagangan
BULOG
Pasar CPO Luar Negeri
Konsumen CPO Luar Negeri
1. Widadi Agus, 2001.
2. Departermen Perindustrian 2007.
Keterangan gambar :
= Menunjukkan hubungan perdagangan CPO.
= Menunjukkan hubungan kebijakan Pemerintah atas CPO.
217
Lampiran 4.
Penentuan pajak ekspor berdasar dinamika harga CPO
di pasar Internasional dan nilai tukar Rupiah.
Harga CPO
(US$/ton)
366-400
400-450
450-500
500-550
Nilai Tukar
(Rp/US$)
6000-6500
6500-7000
7000-7500
7500-8000
8000-8500
8500-9000
6000-6500
6500-7000
7000-7500
7500-8000
8000-8500
8500-9000
6000-6500
6500-7000
7000-7500
7500-8000
8000-8500
8500-9000
6000-6500
6500-7000
7000-7500
7500-8000
8000-8500
8500-9000
PE CPO
(%)
0.00
0.19
1.45
2.54
3.50
4.35
0.70
2.01
3.14
4.12
4.99
5.75
2.56
3.73
4.74
5.62
6.40
7.08
4.07
5.13
6.04
6.84
7.54
8.16
Harga CPO
(US$/ton)
550-600
600-650
650-700
700-750
PE CPO
(%)
5.31
6.28
7.12
7.84
8.48
9.05
6.36
7.25
8.02
8.68
9.27
9.79
7.25
8.07
8.78
9.40
9.95
10.43
8.02
8.78
9.45
10.02
10.53
10.98
Sumber: Wayan Susila, (2011).
218
X1
Y1
X2
X3
X4
Y2
X5
X6
X7
X8
Y3
X9
219
Lampiran : 7
Data Mentah
1820
8400
9100
7800
8060
8320
8710
9100
10010
10530
11075
11590
12150
12520
13050
13260
13650
617
594
609
627
675
669
688
726
794
819
882
939
974
1002
1040
1086
1121
5105804
5799785
6265004
6781757
7292707
7907319
8588188
9272710
10242123
11087510
12001409
13109648
14427551
15007832
16202115
17456028
18123108
1300304
1419665
1394394
1502781
1625152
1815295
2041354
2271200
2494151
2753804
2949042
3168471
3620591
3970912
4280949
4510274
4830904
3034040
3312550
3460985
3756955
4062880
5288235
4885880
5303000
6053020
7076540
8327765
9259760
10081380
11311370
12208325
12491225
12973850
109.4
116.7
184.9
198.4
215.2
104.1
112.8
122.3
142.4
164.1
286.3
310.2
107.3
112.5
119.4
127.1
135.3
15
12
45
30
20
15
10
12
11
14
15
15
20
16
14
12
11
2342
2909
12014
10652
8527
10261
9311
8577
8939
9705
9850
10200
9650
9870
9960
9820
9710
6406108
7219450
7659398
8284538
8917859
9722614
10629542
11543910
12736274
13841314
14950451
16278119
18048142
18978744
20483064
21966302
22954012
y1
y2
y3
x1
x2
x3
x4
x5
x6
x
HMG
HCP
VEC
VPM
GDP
IHK
PEC
KRS
VPC
HM
Rp/Kg
US$/Ton
Ton metric
ton
Rp/tahun
indeks
% avrg
Rp/US$/eo Ton metric
220
7
7
7
8
8
8
8
8
9
9
10
10
11
11
11
12
12
US$
Lampiran : 8
Jan-96
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-97
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-98
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-99
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-00
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-01
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-02
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-03
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-04
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-05
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-06
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-07
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-08
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-09
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-10
feb
mar
apr
mei
jun
jul
ags
sept
okt
nov
des
Jan-11
feb
mar
apr
mei
jun
2.975
2.980
2.987
2.991
2.995
2.999
3.001
2.998
2.992
2.985
2.979
2.976
2.975
2.972
2.969
2.967
2.969
2.982
3.003
3.038
3.140
3.195
3.213
3.367
3.648
3.658
3.667
3.676
3.722
3.767
3.801
3.800
3.788
3.744
3.707
3.706
3.719
3.710
3.707
3.696
3.692
3.678
3.676
3.679
3.684
3.670
3.668
3.664
3.668
3.671
3.674
3.686
3.714
3.724
3.732
3.724
3.734
3.757
3.769
3.769
3.766
3.776
3.792
3.824
3.821
3.831
3.812
3.804
3.812
3.821
3.824
3.830
3.832
3.833
3.824
3.819
3.818
3.815
3.818
3.813
3.814
3.816
3.813
3.812
3.809
3.813
3.816
3.819
3.821
3.821
3.825
3.824
3.822
3.824
3.824
3.827
3.826
3.827
3.830
3.833
3.833
3.835
3.837
3.839
3.842
3.846
3.850
3.849
3.855
3.857
3.861
3.864
3.866
3.868
3.872
3.873
3.880
3.887
3.876
3.875
3.875
3.878
3.883
3.885
3.888
3.890
3.893
3.891
3.897
3.900
3.904
3.906
3.909
3.905
3.914
3.913
3.912
3.903
3.904
3.913
3.910
3.909
3.911
3.913
3.909
3.917
3.919
3.923
3.928
3.931
3.934
3.935
3.932
3.938
3.944
3.949
3.949
3.953
3.955
3.951
3.948
3.944
3.945
3.948
3.951
3.947
3.945
3.950
3.949
3.950
3.950
3.954
3.959
3.960
3.964
3.968
3.969
3.969
3.970
3.971
3.978
3.981
3.984
3.988
4.019
3.992
2.647
2.641
2.637
2.634
2.629
2.624
2.621
2.615
2.611
2.606
2.608
2.612
2.614
2.618
2.621
2.623
2.625
2.631
2.638
2.645
2.641
2.641
2.635
2.635
2.651
2.623
2.619
2.616
2.627
2.622
2.621
2.613
2.609
2.597
2.604
2.612
2.616
2.609
2.605
2.601
2.600
2.597
2.597
2.592
2.598
2.599
2.606
2.609
2.615
2.619
2.621
2.628
2.636
2.638
2.641
2.640
2.649
2.649
2.644
2.640
2.636
2.643
2.648
2.657
2.654
2.661
2.657
2.663
2.674
2.680
2.675
2.671
2.665
2.663
2.658
2.658
2.662
2.669
2.675
2.673
2.674
2.677
2.678
2.682
2.681
2.687
2.688
2.684
2.686
2.684
2.683
2.682
2.681
2.681
2.682
2.685
2.690
2.693
2.699
2.696
2.699
2.696
2.699
2.702
2.703
2.708
2.711
2.714
2.719
2.719
2.720
2.724
2.729
2.731
2.734
2.738
2.742
2.747
2.741
2.738
2.737
2.738
2.742
2.746
2.749
2.751
2.754
2.755
2.757
2.760
2.762
2.763
2.764
2.765
2.766
2.766
2.765
2.762
2.763
2.763
2.767
2.770
2.773
2.775
2.779
2.782
2.785
2.789
2.793
2.798
2.800
2.803
2.804
2.809
2.813
2.816
2.820
2.822
2.825
2.825
2.822
2.821
2.820
2.821
2.823
2.824
2.827
2.830
2.831
2.833
2.834
2.836
2.838
2.840
2.842
2.844
2.847
2.848
2.850
2.853
2.856
2.856
2.861
2.863
2.866
2.871
Data Logarithma
6.711
6.714
6.717
6.719
6.720
6.723
6.725
6.727
6.728
6.729
6.729
6.730
6.732
6.733
6.734
6.735
6.735
6.735
6.736
6.739
6.741
6.744
6.746
6.756
6.801
6.801
6.798
6.797
6.813
6.820
6.829
6.829
6.824
6.802
6.796
6.800
6.807
6.808
6.808
6.805
6.804
6.803
6.803
6.798
6.799
6.798
6.799
6.798
6.800
6.801
6.802
6.805
6.811
6.813
6.817
6.813
6.816
6.821
6.825
6.825
6.824
6.828
6.833
6.843
6.842
6.844
6.833
6.825
6.830
6.836
6.838
6.839
6.839
6.838
6.835
6.832
6.827
6.827
6.829
6.828
6.829
6.832
6.831
6.831
6.831
6.831
6.834
6.834
6.836
6.837
6.838
6.839
6.840
6.840
6.841
6.841
6.841
6.842
6.843
6.844
6.843
6.845
6.846
6.846
6.847
6.848
6.849
6.849
6.851
6.853
6.853
6.853
6.854
6.854
6.856
6.856
6.856
6.857
6.857
6.859
6.859
6.860
6.861
6.862
6.863
6.863
6.863
6.863
6.865
6.866
6.867
6.867
6.869
6.869
6.870
6.871
6.872
6.872
6.872
6.873
6.873
6.873
6.872
6.872
6.871
6.872
6.872
6.873
6.874
6.875
6.875
6.876
6.876
6.876
6.877
6.878
6.880
6.880
6.881
6.882
6.883
6.883
6.883
6.883
6.883
6.882
6.883
6.884
6.886
6.886
6.886
6.887
6.888
6.888
6.888
6.888
6.888
6.888
6.887
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1.255
1.255
1.255
1.255
1.230
1.230
1.230
1.230
1.230
1.230
1.230
1.230
1.230
1.230
1.230
1.230
1.204
1.204
1.204
1.204
1.204
1.204
1.176
1.176
1.176
1.176
1.176
1.176
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.114
1.114
1.114
1.114
1.114
1.114
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.176
1.176
1.176
1.176
1.176
1.176
1.176
1.176
1.176
1.176
1.146
1.146
1.146
1.146
1.146
1.146
1.146
1.114
1.114
1.114
1.114
1.114
1.114
1.114
1.079
1.079
1.079
1.079
1.079
1.079
1.041
1.041
1.041
1.041
1.041
221