KAJIAN PERLUASAN PENGENAAN CUKAI TERHADAP BARANG DAN/ATAU JASA
State revenue from excise is an important component as the core of economy of a country. Excise revenue from ethyl alcohol, a drink containing ethyl alcohol, and tobacco products will not be sustainable if they remain the priorities of excise revenue, so that it underlies the urgency of excise extensification in Indonesia. An opportunity for excise object addition is widely opened, but excise extensification process is hindered by non-flexible Excise Laws formulation. The purpose of this research is to study the extensification for goods and/or services. This research used a library research method with a descriptive analysis method approach. The result of research shows as follows: First, excise extensification in the form of services has not been possible to be implemented in Indonesia, since the use of ‘excisable goods (BKC)’ term in Article 2 section (2) of the Excise Law provides perceptional meaning which tends to be narrow, so that BKC nomenclature change is required by prioritizing equity characteristics. Second, it is required to amend Article 4 section (2) of Excise Laws to remove ambiguous meanings in the Elucidation of Article 4 section (2) of Excise Laws.