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Vol 41 No 1 (2026): January

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Mar 13, 2024
Accepted
May 20, 2025
Published
Jan 28, 2026
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The Effect of Revocation of Value Added Tax Exemption on Marine and Fishery Imports: CGE Model Ex-Ante Analysis

https://doi.org/10.22146/jieb.v41i1.12550
Yulifar Amin Gultom
yulifar.amin@kemenkeu.go.id
Directorate General of Taxes, Ministry of Finance, South Jakarta, 12190, Indonesia
Ario Seno Nugroho
State Finance Management Study Program, Polytechnic of State Finance STAN, South Tangerang, 15222, Indonesia
https://orcid.org/0000-0002-6838-3381

Corresponding Author(s) : Yulifar Amin Gultom

yulifar.amin@kemenkeu.go.id

Journal of Indonesian Economy and Business, Vol 41 No 1 (2026): January

Abstract

Introduction/Main Objectives: Indonesia is one of the world's top three producers of marine and fishery products. Despite this, it still imports marine and fishery products, especially those that are used for production and consumption in hotels and restaurants, for catering, and in modern markets. Background Problems: The government facilitates these imports with value-added tax exemption. This research was conducted to see who would benefit from this incentive being revoked and whether doing so would fulfill the redistribution function of the taxation. Novelty: Unlike other research, which has only used either a macro or micro view, this research used both by employing a CGE model and micro simulation to see the effects of the VAT exemption revocation on marine and fishery products in Indonesia. Research Methods: The analysis focused on the effects of VAT exemption revocation on economic variables, such as the gross domestic product, exports, imports, trade balance, domestic production and demand, equivalent variation, prices, and income redistribution from changes in household consumption. The analysis was carried out with the CGE model, using GTAP Database 10. The simulation starts by adjusting the data baseline and then applying shocks to import tariffs. Finding/Results: The results show that revoking VAT exemption for the import of marine and fishery products would increase the gross domestic product, trade balance, domestic production and demand, and prices. On the other hand, it will decrease exports, imports, equivalent variation, and consumption. Conclusion: This research shows that the revocation of VAT exemption would not have a regressive effect; hence, it would fulfill the income redistribution function of the taxation. The government needs to evaluate the incentive. The limitation of this research is the use of formal documents only without considering non-tariff barriers as other factors

Keywords

Computable General Equilibrium GTAP tax facility fisheries marine
Gultom, Y. A., & Nugroho, A. S. (2026). The Effect of Revocation of Value Added Tax Exemption on Marine and Fishery Imports: CGE Model Ex-Ante Analysis. Journal of Indonesian Economy and Business, 41(1), 164 - 194. https://doi.org/10.22146/jieb.v41i1.12550
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Author Biographies

Yulifar Amin Gultom, Directorate General of Taxes, Ministry of Finance, South Jakarta, 12190, Indonesia

Yulifar Amin Gultom is a civil servant and researcher at the Directorate General of Taxes, the Ministry of Finance of Indonesia where he has worked there since 2018. He earned his Associate Degree in Taxation at the Politeknik Keuangan Negara STAN, Indonesia. Then, he did his Bachelor of Applied Science’s degree in State Finance Management at the Politeknik Keuangan Negara STAN, Indonesia. His research interests lie in the areas of taxation and public economics, in which he had published some articles, whether as sole author, main author, or co-author in various journals.

Ario Seno Nugroho, State Finance Management Study Program, Polytechnic of State Finance STAN, South Tangerang, 15222, Indonesia

Ario Seno Nugroho is a lecturer and researcher at the Department of State Finance Management, Politeknik Keuangan Negara STAN, Indonesia where he has been a faculty member since 2016. He earned his Bachelor of Applied Science’s degree in Accountancy at the Politeknik Keuangan Negara, Indonesia. He did his Master’s degree in Public Management and Policy Analysis Programme at International University of Japan, Japan. Besides, he also completed his second Master’s degree in economics from Universitas Padjajaran, Indonesia. His research interests lie in the areas of customs and excise, international trade, and economics. He has collaborated actively with other researchers from various fields in many research projects and has published several papers.

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