OVERVIEW OF TOBACCO MANUFACTURING AGGLOMERATION POLICY
Keywords:
factory agglomeration, NPPBKC, exciseAbstract
Excise as an indirect tax has a regulatory and budgetary function. Excise revenues always increase from year to year. Excise revenue from tobacco products is very large, however there are still violations in the field of distribution and trade in illegal tobacco products. The government issued Minister of Finance Regulation Number 22 of 2023 concerning Allocation of Tobacco Products Factories. Before this regulation was issued, Minister of Finance Regulation Number 21/PMK.04/2020 concerning Tobacco Products Industrial Areas was implemented. Provisions regarding NPPBKC are regulated in Minister of Finance Regulation number 66/PMK.04/2018 concerning Procedures for Granting, Freezing and Revoking Excisable Goods Entrepreneur Identification Numbers, which was last amended by Minister of Finance Regulation number 68 of 2023. The tobacco products industry can intervene. influence the excise policy taken by the government. Government policies towards controlling the consumption of tobacco products vary from a fiscal and non-fiscal perspective. The factory agglomeration policy should be revoked. Tobacco product entrepreneurs who cannot fulfill the NPPBKC licensing requirements can be assisted by using the Tobacco Product Excise Profit Sharing Fund to do business in non-excisable goods sectors.
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