JOURNAL MONITOR EDITION 37 : THE IMPACT OF CHANGES IN EXPORT LEVY TARIFF (PMK 191/2020) ON PALM OIL INDUSTRY PLAYERS

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  • Indonesian

Referring to Law No. 39/2014 concerning Plantations, Article 93 revealed that one of the funding sources for plantation development from levy from the actors. This law has been followed up by the issuance of Government Regulations, Presidential Regulations and Minister of Finance Regulations related to the collection and use of palm oil levy as a source of funding for the development of the national palm oil industry related to the replanting of smallholder plantations, development of plantation infrastructure, human resource (farmers) development, research inovation, promotion (positive campaign) and development palm oil-based biofuels.

The development of the palm oil export levy tariff has change since 2015. In fact, the levy tariffs were abolished due to the decline in CPO prices in 2019. However, in line with the positive trend of CPO prices in 2020, the Indonesian government has re-applied tariffs. export levy through PMK 57/2020 by imposed levy tariff of USD 55 per ton for every levels of CPO price.

In line with trend of increasing CPO prices and the sustainability of programs in development national palm oil industry, such as biodiesel mandatory (B30) and replanting (PSR), these programs require sustainable supporting funding that comes from export levy. Therefore, Indonesian Goverment made an adjustment of the palm oil’s product export levy rates set out in PMK 191/2020. In this regulation, the amount of the CPO’s levy tariff is progressive at a certain price threshold by following the reference price set by the Ministry of Trade. The export levy rates range from USD 55 per ton – UD 995 per ton, or an increase of USD 5 per tonne every increase in the reference price of CPO by 25 per ton.

The impact of the export levy policy (indirect levy) will also be passed through to all industry players, both upstream and downstream along the palm oil supply chain. The results analysis shows that the implementation of CPO’s export levy (PMK 191/2020) is causing losses for FFB and CPO producers. On the other hand, the integrator of oil palm plantation company – CPO/RPO (CPO mill) – the downstream industry and downstream industry players actually enjoy the benefits (gain). However, in total it can be ascertained that the losses suffered by the FFB and CPO producers is greater than the profits enjoyed by the integrator industry and the downstream industry.

The players who lost due to the implementation of the new export levy tariff, namely CPO and FFB producers, especially smallholder farmers must be compensated. The compensation is the optimilization of allocation of palm oil funds came from export levy for development of smallholder farmers through programs such as replanting, human resource development, research innovation, promotion (positive campaigns), provision of plantation infrastructure and development of the institutional oil palm farmers in the area equipped with IVO (Industrial Vegetable Oil) mill.

UU No. 39/2014 tentang Perkebunan pada pasal 93 menyebutkan bahwa salah satu sumber pembiayaan industri perkebunan berasal dari pungutan (levy) dari pelaku perkebunan. UU tersebut telah ditindaklanjuti dengan diterbitkannya Peraturan Pemerintah, Peraturan Presiden dan Peraturan Menteri Keuangan terkait dengan penghimpunan dan penggunaan dana pungutan sawit sebagai sumber pembiayaan pengembangan industri sawit nasional terkait peremajaan perkebunan sawit rakyat, pembangunan sarana prasarana perkebunan, pengembangan SDM, riset penelitian, promosi dan pengembangan biofuel berbasis sawit.

Perkembangan besaran tarif pungutan ekspor sawit terus mengalami perubahan sejak tahun 2015. Bahkan tarif pungutan sempat ditiadakan akibat harga CPO yang terus mengalami penurunan pada tahun 2019. Namun, seiring dengan tren harga CPO yang cukup “cemerlang” pada tahun 2020, pemerintah Indonesia kembali menerapkan tarif pungutan ekspor melalui melalui PMK 57/2020 dengan tarif sebesar USD 55 per ton untuk semua tingkat harga CPO.

Seiring dengan tren positif harga CPO dan keberlanjutan program dalam rangka pengembangan industri sawit nasional seperti mandatori biodiesel dan Peremajaan Sawit Rakyat (PSR), maka dibutuhkan dukungan sumber pembiayaan yang berasal dari pungutan ekspor sawit. Oleh karena itu, Pemerintah Indonesia melakukan penyesuaian besaran pungutan ekspor yang tertuang dalam PMK 191/2020. Dalam PMK tersebut, besaran tarif pungutan ekspor CPO bersifat progresif pada threshold harga tertentu dengan mengikuti harga referensi CPO yang ditetapkan oleh Kementerian Perdagangan. Tarif pungutan ekspor CPO berkisar USD 55 per ton – UD 995 per ton, atau  mengalami peningkatan sebesar USD 5 per ton setiap terjadi peningkatan harga referensi CPO sebesar 25 per ton.

Dampak berupa Beban pungutan ekspor yang bersifat tidak langsung (indirect levy) ini juga akan ditransmisikan (pass through) kepada seluruh pelaku industri baik ke hulu maupun hilir di sepanjang rantai pasok minyak sawit. Hasil analisis menunjukkan bahwa implementasi pungutan ekspor sawit (PMK 191/2020) merugikan (loss) bagi produsen TBS dan CPO, sebaliknya produsen integrator kebun-CPO/ RPO (PKS)-industri hilir dan pelaku industri hilir menikmati keuntungan (gain). Namun, secara total dapat dipastikan bahwa besarnya kerugian yang dialami produsen TBS/ CPO jauh lebih besar dibandingkan keuntungan yang dinikmati industri integrator dan industri produk hilir.

Pelaku usaha yang dirugikan atas implementasi kebijakan tersebut yaitu produsen CPO dan TBS khususnya petani sawit rakyat harus dikompensasi. Kompensasi yang dapat dilakukan adalah optimalisasi realisasi dana sawit hasil pungutan ekspor sebagai sumber pembiayaan untuk pengembangan perkebunan sawit rakyat seperti melalui program peremajaan, pengembangan SDM, penelitian, promosi (kampanye positif), penyediaan sarana prasarana perkebunan serta pengembangan kelembagaan petani sawit sekawasan yang dilengkapi dengan PKS IVO (Industrial Vegetable Oil).

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