Komparasi Objek Cukai secara Global dan Pelajaran bagi Indonesia

This paper presents the patterns and trends of global excise tax policies in terms of the proportion of revenue and the concepts of excise policies themselves. In this regard, this paper also divides excise tax objects into 6 major groups, namely excise related to health, environment, luxury goods, hazardous goods, entertainment, and specific goods and services. At the end part, authors also provide proposal for extensification of excise objects. The proposal contains justifications based on the present economic condition and applicable law in Indonesia.