Impacts of export tax of cocoa beans on Indonesian economy.

Main Article Content

Yuventus Effendi


In  recent  years,  there  is  a  significant  decline  of  cocoa  beans  in  terms  of exports  value  and  share  after  2010.  Several  studies  claimed  that  this  downward trend  was  caused  by  the  introduction  of  an  export  tax  on  cocoa  beans  in  2010. Nevertheless, there are limited studies on the impacts of decreasing cocoa beans exports to  the  Indonesian  economy.  Therefore,  this  study  aimed  to  simulate  the impacts  of  the  imposition  of  export  tax  on  cocoa  beans  to  the  economy  as  well as  unemployment.  Methodology  of  this  study  utilised  the  Input-Output  Table. In  particular,  this  study  calculated  the  impacts  of  export  tax  on  cocoa  beans  to the  changes  of  output,  primary  inputs,  and  unemployment  in  several  scenarios. The main result of this study was that at extreme scenario, where the cocoa beans sector’s  export  was  eliminated,  the  impacts  on  the  whole  economy  and  unemployment were  insignificant.  Moreover,  this  study  found  that  the  impacts  on  value added  such  as  decreasing  of  profit  were  relatively  higher  than  decreasing ra te  on the  output  and  others  value  added  such  as  salary  and  wages  and  indirect taxes. On  the  other  hand,  this  study  argued  that  even  though  the  introduction  of  export tax  effectively  reduced raw  cocoa  beans  exports,  there  was  an  increasing  on  the exports’  value on the  down  stream  industries.

Article Details

How to Cite
Effendi, Y. (2016). Impacts of export tax of cocoa beans on Indonesian economy. Pelita Perkebunan (a Coffee and Cocoa Research Journal), 32(1), 82.
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    1. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    1. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).


Arsyad, M.,Sinaga,B.M.,and Yusuf, S. (2011).Analisis Dampak Kebijakan Pajak Ekspor Dan Subsidi Harga Pupuk Terhadap Produksi Dan Ekspor Kakao Indonesia Pasca Putaran Uruguay.Jurnal Sosial Ekonomi Pertanian, Volume 8, Nomor 1, February 2011.
Atan, S. and Arslanturk, Y. (2012). Tourism and Economic Growth Nexus: an Input-Output Analysis in Turkey. Procedia - Social and Behavioral Sciences, Vol. 62, pp. 952 – 956.
BPS.(2007a).Indonesian Input-Output Table 2005 Vol. I, Jakarta: Badan Pusat Statistik.
BPS.(2007b).Indonesian Input-Output Table 2005 Vol. II, Jakarta: Badan Pusat Statistik.
BPS. (2008). Kerangka Teori dan Analisis Tabel Input Output. Jakarta: Tionarayana Marbuejaya.
Briassoulis, Helen. (1991). Methodological Issues: Tourism Input-Output Analysis. Annals of Tourism Research, Vol.18, pp. 485-495
Directorate General of Estate Crops. (2014). Tree Crop Estate Statistics of Indonesia: Cocoa 2013-2015. Directorate General of Estate Crops: Jakarta.
Hara, T. (2008). Quantitative Tourism Industry Analysis: Introduction to Input-Output, Social Accounting Matrix Modeling, and Tourism Satellite Accounts. Elsevier: USA
Hasibuan, A.M., Nurmalina, R., and Wahyudi, D.A.. (2012).Pengaruh Pencapaian Kebijakan Penerapan Bea Ekspor Dan Gernas Kakao Terhadap Kinerja Industri Hilir Dan Penerimaan Petani Kakao. Buletin Ristri, Vol.3, No.2, Pp.157-170.
Hasni. (2014). Analisis Manfaat Skema Subsidi Resi Gudang Terhadap Petani dan Industri Kakao. Buletin Ilmiah Litbang Perdagangan, Vol.8, No.1, pp.139-161.
Komisi Pengawas Persaingan Usaha. (2009). Background Paper: Kajian Industri dan Perdagangan Kakao. Accessed on October 08, 2015 at
KPPU see Komisi Pengawas Persaingan Usaha.
Lubis, A.D., and Nuryanti, S. (2011). Analisis Dampak ACFTA dan Kebijakan Perdagangan Kakao di Pasar Domestik dan China. Analisis Kebijakan Pertanian, Vol.9, No.2, pp.143-156.
Miller, R.E., and Blair, P.D. (2009).Input Output Analysis: Foundations and Extentions. Cambridge University Press:New York.
Ministry of Industry. (2009). Roadmap Pengembangan Industri Kakao. Direktorat Jenderal Industri Kakao dan Kimia:Jakarta.
Nabhani, I., Daryanto, A., Yassin, M., and Rifin, A. (2015). Can Indonesia Cocoa Farmers Get Benefit on Global Value ChainInclusion? A Literature Review. Asian Social Science, Vol. 11, No. 18, pp.288-294.
Permani, R, Vanzetti,D., and Setyoko, N.R.(2011). Optimum Level and Welfare Effects of Export Taxes for Cocoa Beans in Indonesia: A Partial Equilibrium Approach. Presented At 2011 Aares Annual Conference, Melbourne, 8th-11th February, 2011.
Piermartini, R. (2004). The Role of Export Taxes in the Field of Primary Commodities. WTO Discussion Papers.
Rifin, A. (2012). Impact of Export Tax Policy on Cocoa Farmers and Supply Chain. SEADI Discussion Paper No.1, USAID Support for Economic Analysis Development in Indonesia project.
Rifin, A. (2013). Competitiveness of Indonesia’s Cocoa Beans Export in the World Market. International Journal of Trade, Economics, and Finance, Vol. 4, No.5, pp.279-281.
Rifin, A. and Nauly, D. (2013).The Effect Of Export Tax On Indonesia’s Cocoa Export Competitiveness. Presented At The 57th Aares Annual Conference, Sydney, New South Wales, 5th-8th February, 2013.
Shamsudin, M.N. (1998). The Effect of an Export Levy on the Malaysian Cocoa Industry. Pertanika J. Soc. Sci. & Hum. 6(1): 23-29.
Swenson, C.W. and Moore, M.L (1987). Use of Input-Output Analysis in Tax Research. In Advances in Taxation, vol. 1, JAI Press. Pp. 49-83.
Syadullah, M. (2012). Dampak Kebijakan Bea Keluar Terhadap Ekspor dan Industri Pengolahan Kakao. Buletin Ilmiah Litbang Perdagangan, Vol. 6, No. 1, Pp. 53-68.
UNCOMTRADE, see United Nations Commodity Trade Statistics Database.
United Nations Commodity Trade Statistics Database. (2015). Data Availability by Reporter. United Nations Statistic Division. Accessed on October 12, 2015 at
Wibowo, T. (2013). Dampak Penurunan Ekspor Terhadap PenyerapanTenaga Kerja. Buletin Ilmiah Litbang Perdagangan, Vol.7, No.2, Pp.171-192.