KAJIAN POTENSI KENDARAAN BERMOTOR MENJADI BARANG KENA CUKAI

Based on research by the Global Alliance Health and Pollution (GAHP), fourth largest contributor to deaths from pollution is Indonesia. The number of air not far related motorized vehicles in Indonesia, because more vehicles, carbon emissions are released thereby increasing In-Law 11 1995 concerning Excise jo. Law Number 39 2007, Excisable Goods stated article 2 paragraph (1) as certain items that have characteristics use can a negative impact community or environment. In 4 (2), addition reduction types excisable goods regulated further Government Regulation. Motorized fall into two criteria above. This study aims assess potential feasibility imposing excise duties vehicles. methodology was carried out using literature studies data analysis revenue results this recommend eligible become Goods. tax rates be ad valorem tariffs, following best practices countries imposed an vehicles.
 
 Keywords: extensification, excise, goods, Directorate General Customs Excise.