Evaluasi kebijakan pelekatan pita cukai terhadap minuman mengandung etil alkohol AWAL
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E V A L U A SI K E B IJA K A N P E L E K A T A N
M IN U M A N M E N G A N D U N G
T U G A S
D is u s u n
u n t u k
P IT A C U K A I T E R H A D A P
E T IL A L K O H O L
A K H I R
m e m e n u h i s e b a g ia n
d e r a j a t A h li M a d y a
s y a r a t m e m p e r o le h
( A M D ) P r o g r a m
S t u d i D ip lo m a
P e r p a j a k a n
O le h
SIL V IA N A
N IM
P R O G R A M
S T U D I
F A K U L T A S
:
E L V A N D A R I
F3412077
D I P L O M A
E K O N O M I
U N I V E R S I T A S
I I I
D A N
S E B E L A S
S U R A K A R T A
2 0 1 6
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P E R P A J A K A N
B I S N I S
M A R E T
I I I
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M O T T O D A N PE R SE M B A H A N
“ S u k s e s tid a k d iu k u r d a r i p o s is i y a n g b e r h a s il d ic a p a i s e s e o r a n g d a la m h id u p n y a
ta p i d a r i h a m b a ta n -h a m b a ta n y a n g d ia ta s in y a .”
( B o o k e r T . W a s h in g to n )
“ T u g a s k ita b u k a n la h u n tu k b e r h a s il. T u g a s k ita a d a la h u n tu k m e n c o b a , k a r e n a
d i d a l a m m e n c o b a i t u l a h k i t a m e n e m u k a n d a n b e l a ja r m e m b a n g u n k e s e m p a t a n
u n tu k b e r h a s il.”
(M a r io T e g u h )
“ P e n g a la m a n a d a la h g u r u p a lin g b e r h a r g a d a la m k e h id u p a n .”
P e n u li s p e r s e m b a h k a n k e p a d a :
B a p a k d a n Ib u k u t e r c i n t a y a n g s e la lu m e n d o a k a n , m e n d u k u n g , d a n
m e m b i m b i n g k u d e n g a n c i n t a d a n k a s i h s a y a n g t u lu s .
S e s e o r a n g y a n g t e la h m e m b e r i w a r n a d a la m h i d u p k u .
A d i k k u t e r c i n t a y a n g t e la h m e m b e r i d u k u n g a n d a la m h i d u p k u .
S a h a b a t-s a h a b a tku y a n g ta k p e rn a h b o s a n u n tu k m e m b a n tu ku .
A lm a m a t e r k u .
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K A T A PE N G A N T A R
S e g a la p u ji d a n sy u k u r k e h a d ira t A lla h S W T y a n g te la h m e lim p a h k a n
se g a la
ra h m a t, k a ru n ia , h id a y a h , d a n
p e n u lis
m am pu
K E B IJA K A N
m e n y e le sa ik a n
PELEK A TA N
M EN G A N D U N G
in a y a h -N y a
Tugas
P IT A
A k h ir
C U K A I
kepada
yang
p e n u lis
se h in g g a
b e rju d u l
“ EV A LU A SI
TER H A D A P
M IN U M A N
E T IL A L K O H O L ”.
P e n u lisa n T u g a s A k h ir in i b e rtu ju a n u n tu k m e le n g k a p i d a n m e m e n u h i
p e rsy a ra ta n g u n a m e m p e ro le h G e la r A h li M a d y a p a d a P ro g ra m S tu d i D ip lo m a
III A k u n ta n si P e rp a ja k a n
F a k u lta s E k o n o m i d a n B isn is U n iv e rsita s S e b e la s
M a re t S u ra k a rta .
P e n u lis
le p a s
d ari
k e se d ia a n
m e n y a ta k a n
b a n tu a n
dan
w a k tu n y a
bahw a
k e rja sa m a
u n tu k
d a la m
p e n u lisa n
b e rb a g a i p ih a k
m e m b a n tu
Tugas
yang
d e m i te rse le sa in y a
A k h ir in i tid a k
te la h
m e m b e rik a n
Tugas
A k h ir in i.
P e n u lis ju g a m e n g u c a p k a n te rim a k a sih y a n g tu lu s k e p a d a p ih a k -p ih a k y a n g
m e m b a n tu p e n u lisa n T u g a s A k h ir in i :
1.
A lla h
S W T , te rim a
k a sih
Engkau
se la lu m e m b e rik a n y a n g te rb a ik d a n
se la lu m e m u d a h k a n la n g k a h -la n g k a h k u .
2.
Ib u
H u n ik
S r i R u n i n g ,S .,D r .,M .S i
se la k u D e k a n F a k u lta s E k o n o m i d a n
B isn is U n iv e rsita s S e b e la s M a re t S u ra k a rta .
3.
B apak
D rs. H an u n g
D ip lo m a
III
T r i a t m o k o , M .S i , A k . s e l a k u K e t u a P r o g r a m
A k u n ta n si
P e rp a ja k a n
U n iv e rsita s S e b e la s M a re t S u ra k a rta .
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F a k u lta s
Ekonom i
dan
S tu d i
B isn is
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I b u P u t r i P e r m a t a s a r i H u s a , S .E ,M .B u s s s e l a k u D o s e n P e m b i m b i n g T u g a s
A k h ir
yang
se la lu
m e m b e rik a n
p en g arah an ,
p e tu n ju k ,
n a se h a t,
dan
b im b in g a n h in g g a te rsu su n n y a T u g a s A k h ir in i.
5.
B apak
se la m a
dan
Ib u
m asa
D osen
yang
p e rk u lia h a n
te la h
m e m b e rik a n
d i F a k u lta s
ilm u
Ekonom i dan
p ra k tik
B isn is
dan
te o ri
U n iv e rsita s
S e b e la s M a re t S u ra k a rta .
6.
S e lu ru h
sta f
dan
k ary aw an
yang
te la h
m e la y a n i
se la m a
b e rk u lia h
di
F a k u lta s E k o n o m i U n iv e rsita s S e b e la s M a re t S u ra k a rta .
7.
S e lu ru h
d ire k si,
s t a f ,s e r t a
k ary aw an
K PPB C
T ip e
M adya
Pabean
B
S u ra k a rta .
8.
B a p a k d a n Ib u k u te rc in ta , te rim a k a sih a ta s c in ta , k a sih sa y a n g , p e rh a tia n ,
d a n p e n g o rb a n a n n y a se la m a in i.
9.
B a lq is A le sh a d a n M a s A d i K u sn a n to te rim a k a sih a ta s p e rh a tia n , d o a d a n
dukungannya.
1 0 . A d ik k u te rc in ta , te rim a k a sih a ta s d o a d a n d u k u n g a n n y a .
1 1 . S e lu ru h
te m a n -te m a n
D ip lo m a
III
A k u n ta n si
P e rp a ja k a n
2 0 1 2 , te rim a
k a sih a ta s k e b e rsa m a a n k ita se la m a in i.
1 2 . S e m u a p ih a k y a n g te la h m e m b a n tu d a la m p e n u lisa n T u g a s A k h ir in i y a n g
tid a k d a p a t p e n u lis se b u tk a n sa tu -p e rsa tu .
P e n u lis m e n y a d a ri m e sk ip u n te la h b e ru sa h a se m a k sim a l m u n g k in d a la m
p e n u lisa n T u g a s A k h ir in i, n a m u n h a sil p e n u lisa n T u g a s A k h ir in i m a sih ja u h
d a ri k a ta se m p u rn a . O le h k a re n a itu , p e n u lis m e n g h a ra p k a n k ritik d a n sa ra n
yang
m em bangun
dari pem baca. Sem oga
h a sil p e n u lisa n
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Tugas
A k h ir in i
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referen si
dan
b erm an faat
bagi
se lu ru h
p ih a k
yang
m e m b u tu h k a n .
S u ra k a rta ,
Juni 2016
P e n u lis
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D A F T A R IS I
H a la m a n
H A LA M A N
J U D U L ........................................................................................
i
A B S T R A C T .......................................................................................................
ii
H A LA M A N
P E R S E T U J U A N .........................................................................
iii
H A LA M A N
P E N G E S A H A N ..........................................................................
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S U R A T P E R N Y A T A A N .................................................................................
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M O T T O D A N P E R S E M B A H A N ....................................................................
vi
K A TA
P E N G A N T A R ......................................................................................
v ii
D A F T A R I S I ....................................................................................................
x
D A F T A R T A B E L ............................................................................................
x iii
D A F T A R G A M B A R ........................................................................................
x iv
D A F T A R G R A F I K ..................................................................................... .....
xv
B A B
I.
II.
P E N D A H U L U A N ......................................................................................
1
A .
G a m b a r a n U m u m P e r u s a h a a n .............................................................
1
B .
L a t a r B e l a k a n g .....................................................................................
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C .
R u m u s a n M a s a l a h ................................................................................
19
D .
T u j u a n P e n e l i t i a n .................................................................................
19
E.
M a n f a a t .................................................................................................
20
T IN JA U A N
P U S T A K A .............................................................................
22
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A .
T i n j a u a n P u s t a k a ..................................................................................
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1.
P e n g e r t i a n C u k a i d a n K a r a k t e r i s t i k C u k a i .....................................
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2.
J e n i s - j e n i s B a r a n g K e n a C u k a i ......................................................
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B .
T a rif C u k a i M in u m a n M e n g a n d u n g E til A lk o h o l (M M E A )
.............
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C .
O b y e k d a n S u b y e k C u k a i ....................................................................
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D .
T u j u a n P u n g u t a n C u k a i .......................................................................
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E.
P i t a C u k a i ............................................................................................
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1.
P e n g e r t i a n P i t a C u k a i ....................................................................
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2.
D e sa in d a n W a rn a P ita C u k a i M in u m a n M e n g a n d u n g E til
A l k o h o l ( M M E A ) ..........................................................................
3.
III.
T a ta C a ra P e m e sa n a n P ita C u k a i M in u m a n M e n g a n d u n g E til
A l k o h o l ( M M E A ) ..........................................................................
33
P e m b a h a s a n ...............................................................................................
35
A .
P e m b a h a s a n ..........................................................................................
1.
2.
35
P e ra n C u k a i M in u m a n M e n g a n d u n g E til A lk o h o l te rh a d a p
S u m b e r P e n e r i m a a n N e g a r a ...........................................................
35
R a sio E fe k tifita s te rh a d a p K e b ija k a n P e le k a ta n P ita C u k a i
M i n u m a n M e n g a n d u n g E t i l A l k o h o l ( M M E A ) .............................
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U p a y a K P P B C d e n g a n A d a n y a P e l a n g g a r a n y a n g T e r j a d i ...........
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T e m u a n .................................................................................................
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P e n u t u p .......................................................................................................
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A .
K e s i m p u l a n ..........................................................................................
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B .
S a r a n .....................................................................................................
49
3.
B .
IV .
31
D a fta r P u sta k a
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D A FT A R T A B E L
TA B EL
I I . 1 T a r f C u k a i E t i l A l k o h o l a t a u E t a n o l ........................................................
29
I I . 2 T a r i f C u k a i M i n u m n M e n g a n d u n g E t i l A l k o h o l .....................................
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I I . 3 T a r i f C u k a i K o n s n t r a t y a n g M e n g a n d u n g E t i l A l k o h o l ..........................
30
III. 1 T a rg e t d a n R e a lia si C u k a i M in u m a n M e n g a n d u n g E til A lk o h o l
( M M E A ) d i K P P B C S u r a k a r t a T h 2 0 1 1 - 2 0 1 4 .........................................
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I I I . 2 K l a s i f i k a s i K r i t e r i a E f e k t i f i t a s ...............................................................
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III. 3 T in g k a t E fe k tifita s C u k a i M in u m a n M e n g a n d u n g E til A lk o h o l
( M M E A ) d i K P P B C S u r a k a r t a T h 2 0 1 1 - 2 0 1 4 ........................................
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III. 4 T in g k a t R a sio E fe k tifita s C u k a i M in u m a n M e n g a n d u n g E til
A l k o h o l ( M M E A ) d i K P P B C S u r a k a r t a T h 2 0 1 1 - 2 0 1 4 ..........................
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D A FT A R G A M B A R
G A M B A R
1 .1 L o g o D i r e t o r a t J e n d e r a l B e a d a n c u k a i ......................................................
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D A FT A R
G R A F IK
G R A F IK
I I I . 1 P r d u k s i M M E A D a l a m N e g e r i p e r G o l o n g a n T h 2 0 0 6 - 2 0 1 2 ................
40
I I I . 2 P r o d u k s i M M E A I m p o r p e r G o l o n g a n T h 2 0 0 8 - 2 0 1 2 ...........................
40
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E V A L U A SI K E B IJA K A N P E L E K A T A N
M IN U M A N M E N G A N D U N G
T U G A S
D is u s u n
u n t u k
P IT A C U K A I T E R H A D A P
E T IL A L K O H O L
A K H I R
m e m e n u h i s e b a g ia n
d e r a j a t A h li M a d y a
s y a r a t m e m p e r o le h
( A M D ) P r o g r a m
S t u d i D ip lo m a
P e r p a j a k a n
O le h
SIL V IA N A
N IM
P R O G R A M
S T U D I
F A K U L T A S
:
E L V A N D A R I
F3412077
D I P L O M A
E K O N O M I
U N I V E R S I T A S
I I I
D A N
S E B E L A S
S U R A K A R T A
2 0 1 6
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P E R P A J A K A N
B I S N I S
M A R E T
I I I
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M O T T O D A N PE R SE M B A H A N
“ S u k s e s tid a k d iu k u r d a r i p o s is i y a n g b e r h a s il d ic a p a i s e s e o r a n g d a la m h id u p n y a
ta p i d a r i h a m b a ta n -h a m b a ta n y a n g d ia ta s in y a .”
( B o o k e r T . W a s h in g to n )
“ T u g a s k ita b u k a n la h u n tu k b e r h a s il. T u g a s k ita a d a la h u n tu k m e n c o b a , k a r e n a
d i d a l a m m e n c o b a i t u l a h k i t a m e n e m u k a n d a n b e l a ja r m e m b a n g u n k e s e m p a t a n
u n tu k b e r h a s il.”
(M a r io T e g u h )
“ P e n g a la m a n a d a la h g u r u p a lin g b e r h a r g a d a la m k e h id u p a n .”
P e n u li s p e r s e m b a h k a n k e p a d a :
B a p a k d a n Ib u k u t e r c i n t a y a n g s e la lu m e n d o a k a n , m e n d u k u n g , d a n
m e m b i m b i n g k u d e n g a n c i n t a d a n k a s i h s a y a n g t u lu s .
S e s e o r a n g y a n g t e la h m e m b e r i w a r n a d a la m h i d u p k u .
A d i k k u t e r c i n t a y a n g t e la h m e m b e r i d u k u n g a n d a la m h i d u p k u .
S a h a b a t-s a h a b a tku y a n g ta k p e rn a h b o s a n u n tu k m e m b a n tu ku .
A lm a m a t e r k u .
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K A T A PE N G A N T A R
S e g a la p u ji d a n sy u k u r k e h a d ira t A lla h S W T y a n g te la h m e lim p a h k a n
se g a la
ra h m a t, k a ru n ia , h id a y a h , d a n
p e n u lis
m am pu
K E B IJA K A N
m e n y e le sa ik a n
PELEK A TA N
M EN G A N D U N G
in a y a h -N y a
Tugas
P IT A
A k h ir
C U K A I
kepada
yang
p e n u lis
se h in g g a
b e rju d u l
“ EV A LU A SI
TER H A D A P
M IN U M A N
E T IL A L K O H O L ”.
P e n u lisa n T u g a s A k h ir in i b e rtu ju a n u n tu k m e le n g k a p i d a n m e m e n u h i
p e rsy a ra ta n g u n a m e m p e ro le h G e la r A h li M a d y a p a d a P ro g ra m S tu d i D ip lo m a
III A k u n ta n si P e rp a ja k a n
F a k u lta s E k o n o m i d a n B isn is U n iv e rsita s S e b e la s
M a re t S u ra k a rta .
P e n u lis
le p a s
d ari
k e se d ia a n
m e n y a ta k a n
b a n tu a n
dan
w a k tu n y a
bahw a
k e rja sa m a
u n tu k
d a la m
p e n u lisa n
b e rb a g a i p ih a k
m e m b a n tu
Tugas
yang
d e m i te rse le sa in y a
A k h ir in i tid a k
te la h
m e m b e rik a n
Tugas
A k h ir in i.
P e n u lis ju g a m e n g u c a p k a n te rim a k a sih y a n g tu lu s k e p a d a p ih a k -p ih a k y a n g
m e m b a n tu p e n u lisa n T u g a s A k h ir in i :
1.
A lla h
S W T , te rim a
k a sih
Engkau
se la lu m e m b e rik a n y a n g te rb a ik d a n
se la lu m e m u d a h k a n la n g k a h -la n g k a h k u .
2.
Ib u
H u n ik
S r i R u n i n g ,S .,D r .,M .S i
se la k u D e k a n F a k u lta s E k o n o m i d a n
B isn is U n iv e rsita s S e b e la s M a re t S u ra k a rta .
3.
B apak
D rs. H an u n g
D ip lo m a
III
T r i a t m o k o , M .S i , A k . s e l a k u K e t u a P r o g r a m
A k u n ta n si
P e rp a ja k a n
U n iv e rsita s S e b e la s M a re t S u ra k a rta .
commit to user
F a k u lta s
Ekonom i
dan
S tu d i
B isn is
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I b u P u t r i P e r m a t a s a r i H u s a , S .E ,M .B u s s s e l a k u D o s e n P e m b i m b i n g T u g a s
A k h ir
yang
se la lu
m e m b e rik a n
p en g arah an ,
p e tu n ju k ,
n a se h a t,
dan
b im b in g a n h in g g a te rsu su n n y a T u g a s A k h ir in i.
5.
B apak
se la m a
dan
Ib u
m asa
D osen
yang
p e rk u lia h a n
te la h
m e m b e rik a n
d i F a k u lta s
ilm u
Ekonom i dan
p ra k tik
B isn is
dan
te o ri
U n iv e rsita s
S e b e la s M a re t S u ra k a rta .
6.
S e lu ru h
sta f
dan
k ary aw an
yang
te la h
m e la y a n i
se la m a
b e rk u lia h
di
F a k u lta s E k o n o m i U n iv e rsita s S e b e la s M a re t S u ra k a rta .
7.
S e lu ru h
d ire k si,
s t a f ,s e r t a
k ary aw an
K PPB C
T ip e
M adya
Pabean
B
S u ra k a rta .
8.
B a p a k d a n Ib u k u te rc in ta , te rim a k a sih a ta s c in ta , k a sih sa y a n g , p e rh a tia n ,
d a n p e n g o rb a n a n n y a se la m a in i.
9.
B a lq is A le sh a d a n M a s A d i K u sn a n to te rim a k a sih a ta s p e rh a tia n , d o a d a n
dukungannya.
1 0 . A d ik k u te rc in ta , te rim a k a sih a ta s d o a d a n d u k u n g a n n y a .
1 1 . S e lu ru h
te m a n -te m a n
D ip lo m a
III
A k u n ta n si
P e rp a ja k a n
2 0 1 2 , te rim a
k a sih a ta s k e b e rsa m a a n k ita se la m a in i.
1 2 . S e m u a p ih a k y a n g te la h m e m b a n tu d a la m p e n u lisa n T u g a s A k h ir in i y a n g
tid a k d a p a t p e n u lis se b u tk a n sa tu -p e rsa tu .
P e n u lis m e n y a d a ri m e sk ip u n te la h b e ru sa h a se m a k sim a l m u n g k in d a la m
p e n u lisa n T u g a s A k h ir in i, n a m u n h a sil p e n u lisa n T u g a s A k h ir in i m a sih ja u h
d a ri k a ta se m p u rn a . O le h k a re n a itu , p e n u lis m e n g h a ra p k a n k ritik d a n sa ra n
yang
m em bangun
dari pem baca. Sem oga
h a sil p e n u lisa n
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referen si
dan
b erm an faat
bagi
se lu ru h
p ih a k
yang
m e m b u tu h k a n .
S u ra k a rta ,
Juni 2016
P e n u lis
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D A F T A R IS I
H a la m a n
H A LA M A N
J U D U L ........................................................................................
i
A B S T R A C T .......................................................................................................
ii
H A LA M A N
P E R S E T U J U A N .........................................................................
iii
H A LA M A N
P E N G E S A H A N ..........................................................................
iv
S U R A T P E R N Y A T A A N .................................................................................
v
M O T T O D A N P E R S E M B A H A N ....................................................................
vi
K A TA
P E N G A N T A R ......................................................................................
v ii
D A F T A R I S I ....................................................................................................
x
D A F T A R T A B E L ............................................................................................
x iii
D A F T A R G A M B A R ........................................................................................
x iv
D A F T A R G R A F I K ..................................................................................... .....
xv
B A B
I.
II.
P E N D A H U L U A N ......................................................................................
1
A .
G a m b a r a n U m u m P e r u s a h a a n .............................................................
1
B .
L a t a r B e l a k a n g .....................................................................................
16
C .
R u m u s a n M a s a l a h ................................................................................
19
D .
T u j u a n P e n e l i t i a n .................................................................................
19
E.
M a n f a a t .................................................................................................
20
T IN JA U A N
P U S T A K A .............................................................................
22
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A .
T i n j a u a n P u s t a k a ..................................................................................
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1.
P e n g e r t i a n C u k a i d a n K a r a k t e r i s t i k C u k a i .....................................
22
2.
J e n i s - j e n i s B a r a n g K e n a C u k a i ......................................................
25
B .
T a rif C u k a i M in u m a n M e n g a n d u n g E til A lk o h o l (M M E A )
.............
26
C .
O b y e k d a n S u b y e k C u k a i ....................................................................
28
D .
T u j u a n P u n g u t a n C u k a i .......................................................................
29
E.
P i t a C u k a i ............................................................................................
29
1.
P e n g e r t i a n P i t a C u k a i ....................................................................
29
2.
D e sa in d a n W a rn a P ita C u k a i M in u m a n M e n g a n d u n g E til
A l k o h o l ( M M E A ) ..........................................................................
3.
III.
T a ta C a ra P e m e sa n a n P ita C u k a i M in u m a n M e n g a n d u n g E til
A l k o h o l ( M M E A ) ..........................................................................
33
P e m b a h a s a n ...............................................................................................
35
A .
P e m b a h a s a n ..........................................................................................
1.
2.
35
P e ra n C u k a i M in u m a n M e n g a n d u n g E til A lk o h o l te rh a d a p
S u m b e r P e n e r i m a a n N e g a r a ...........................................................
35
R a sio E fe k tifita s te rh a d a p K e b ija k a n P e le k a ta n P ita C u k a i
M i n u m a n M e n g a n d u n g E t i l A l k o h o l ( M M E A ) .............................
38
U p a y a K P P B C d e n g a n A d a n y a P e l a n g g a r a n y a n g T e r j a d i ...........
43
T e m u a n .................................................................................................
46
P e n u t u p .......................................................................................................
48
A .
K e s i m p u l a n ..........................................................................................
48
B .
S a r a n .....................................................................................................
49
3.
B .
IV .
31
D a fta r P u sta k a
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D A FT A R T A B E L
TA B EL
I I . 1 T a r f C u k a i E t i l A l k o h o l a t a u E t a n o l ........................................................
29
I I . 2 T a r i f C u k a i M i n u m n M e n g a n d u n g E t i l A l k o h o l .....................................
30
I I . 3 T a r i f C u k a i K o n s n t r a t y a n g M e n g a n d u n g E t i l A l k o h o l ..........................
30
III. 1 T a rg e t d a n R e a lia si C u k a i M in u m a n M e n g a n d u n g E til A lk o h o l
( M M E A ) d i K P P B C S u r a k a r t a T h 2 0 1 1 - 2 0 1 4 .........................................
41
I I I . 2 K l a s i f i k a s i K r i t e r i a E f e k t i f i t a s ...............................................................
43
III. 3 T in g k a t E fe k tifita s C u k a i M in u m a n M e n g a n d u n g E til A lk o h o l
( M M E A ) d i K P P B C S u r a k a r t a T h 2 0 1 1 - 2 0 1 4 ........................................
43
III. 4 T in g k a t R a sio E fe k tifita s C u k a i M in u m a n M e n g a n d u n g E til
A l k o h o l ( M M E A ) d i K P P B C S u r a k a r t a T h 2 0 1 1 - 2 0 1 4 ..........................
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D A FT A R G A M B A R
G A M B A R
1 .1 L o g o D i r e t o r a t J e n d e r a l B e a d a n c u k a i ......................................................
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D A FT A R
G R A F IK
G R A F IK
I I I . 1 P r d u k s i M M E A D a l a m N e g e r i p e r G o l o n g a n T h 2 0 0 6 - 2 0 1 2 ................
40
I I I . 2 P r o d u k s i M M E A I m p o r p e r G o l o n g a n T h 2 0 0 8 - 2 0 1 2 ...........................
40
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