Comparing CPO export duty in several periods in specific calculation policy

Abstract Crude Palm Oil (CPO) mainly contributes to Indonesia’s export duty receipts. However, high CPO exports have led to a need for more availability in the domestic market, impacting price increases. Therefore, the government implemented the CPO export duty policy several times, restructuring the export duty and currently uses ad nature or specific calculations (absolute value tariffs). This study compares CPO export duty in several periods based on the reference price range and CPO export duty rate. The data used are secondary time series data from July 2015 to December 2023 which were analyzed using qualitative methods through policy document analysis. The analysis results show that as far as the specific export duty calculation is calculated, the government restructures the export duty with changes in the export duty rate and CPO reference price range. The comparison of export duty rates in the three periods shows that export duty rates are in line with the increase in CPO prices in the international market. The highest export duty rate is in period III.