THE PROGRESSIVE EXPORT TAX AND INDONESIA’S PALM OIL PRODUCT EXPORT COMPETITIVENESS

Abstract

Abstrak Hubungan antara daya saing produk kelapa sawit dan intervensi kebijakan pemerintah di Indonesia masih sering menjadi perdebatan diantara pemangku kepentingan. Terkait dengan hal tersebut, penelitian ini menganalisis hubungan antara pajak ekspor progresif dengan perubahan pangsa ekspor CPO Crude Palm Oil (CPO) dan Refined Palm Oil (RPO) serta mengkaji daya saing kedua komoditi. Metode yang digunakan adalah Revealed Compared Advantage (RCA) dan Export Product Dynamic (EPD) untuk mengukur perubahan pangsa ekspor serta tingkat daya saing produk CPO dan RPO ke negara tujuan utama ekspor. Untuk melihat dampak kebijakan tersebut, kajian ini membandingkan sebelum dan sesudah diberlakukannya kebijakan pajak ekspor progresif pada akhir tahun 2007 dan menggunakan data bulanan ekspor produk CPO dan RPO periode 1997-2018. Hasil analisis menunjukkan bahwa setelah diberlakukannya pajak ekspor progresif, pada komoditi CPO telah terjadi penurunan pangsa ekspor sebesar 21% dan pergeseran tingkat daya saing produk dari posisi Rising Star ke Lost Opportunity. Sebaliknya pada komoditi RPO terjadi peningkatan pangsa ekspor dan daya saing dari Falling Star ke Rising Star. Peningkatan pangsa ekspor dan daya saing RPO merupakan salah satu pencapaian dari tujuan kebijakan pajak ekspor. Analisis ini memberikan catatan penting bagi pemerintah dalam membuka alternatif pasar baru dengan tetap mempertahankan pangsa ekspor di negara tujuan ekspor utama. Kata Kunci: CPO, Pajak Ekspor, Daya saing, RCA, EPD   Abstract The relationship between Indonesia’s palm oil product competitiveness and the government's policy intervention is still disputable among stakeholders. This research analyzes the association between the progressive export tax and the changes in export shares of Crude Palm Oil (CPO) and Refined Palm Oil (RPO) as well as the competitiveness of both commodities. Revealed comparative advantage (RCA) and export product dynamic (EPD) are used to measure the change in the export shares of CPO and RPO as well as of their export competitiveness to the main destination countries. To examine the impact of this policy, this research compares before and after the enactment of a progressive export tax policy at the end of 2007 and uses monthly export data for CPO and RPO products for the period 1997-2018. The result finds that after the enactment of the progressive export tax of CPO , the export share of CPO declined by 21% and the level of competitiveness of CPO products moved from Rising Star to Lost Opportunity compared with the condition during 1997-2007. In contrast, the export share of RPO products increased and its competitiveness level moved to a better position from Falling Star to Rising Star. Although shifting the export value of both CPO and RPO, as one of the objectives of the implementation of the export tax, was achieved, this study is highlighting essential commentary in which policymaker still needs to search for new export markets while maintaining export shares in the main export destinations. Keywords: CPO, Export Tax, Competitiveness, RCA, EPD JEL Classification: Q17, F13, O24