PERANAN PAJAK DALAM PENGA TURAN EKSPOR HASIL HUTAN

Being concerned with forest resources sustainability due to its extraction speed, Indonesia govemment tried to restrict forest products export by export bans during 1970s until the midle of 1980s, and by raising of export laxes since the end of 1980s. Export tax is one of gorvernmenl revenue sources. Indonesia government revenue from export lax is relatively small, il only accoutus for 0,04% of the total goverrunenr revenue, or 0,07% of the total revenue out of oil and gas. The more the development of the country; the higher the govemment's revenue from income tax, firm tax, wage tax, and value added lax, and the more the governmenl 's dependency on domestic sources. On the other hand, presently export tax revenue is relatively low. lndonesisa government revenue from export tax is important, bocause the revenue from oilier taxes is small relatively. The higher the export tax rate, it will impose more restriction of forest products export flow. Statistically, al 99 % confidence level, the increase of sawn timber export lax at the end of 1989 has given significant influence on the decrease of sawn timber export volume. Taxation policy is an effective instrument for ailocation of forest product resources. Forest product export ban is one of non-ariff barrier, in which repleased by export tax policy is in accordance with GATT agreement. Levying of forest product export tax is a real measures of Indonesia government in executing sustainable developmenl. As a tariff barier, exercising forest product export tax is not contrary to the consensus in inrerrullional trading order