DDTC Fiscal Research: Toward A More Balanced and Certain Indonesia’s Tobacco Excise Policy

21 July 2020

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Tobacco excise taxation (Cukai Hasil Tembakau/CHT) policy is designed to accomplish various goals, which are often not in line with one another. Some of these goals include optimizing state revenues, controlling tobacco consumption, protecting labor, and business sustainability. This Policy Note reviews some efforts that may be considered by the government, in particular, to implement a more stable, balanced, and fair CHT policy by examining various fundamental taxation-related issues in Indonesia’s tobacco industry.

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