Analisis Pengaruh Fasilitas Kite Terhadap Nilai Ekspor (Studi Kasus Perusahaan Penerima Fasilitas Kite)

Abstract

Indonesia's exports in 2012-2015 experienced a downward trend, mainly influenced by the decline in export value of oil and gas sector. Therefore, the government is making efforts to encourage the increase of exports from the non-oil and gas sector by providing fiscal facilities in the form of export ease for import (KITE) for the import of raw materials and auxiliary materials. This study aims to provide empirical evidence related to the relationship between KITE facility value, KITE policy change, import value, and currency exchange value to KITE export value. This research uses the quantitative method of associative, multiple regression data analysis technique using secondary time series data of 45 companies that have obtained KITE facility from DJBC from January 2013 until October 2016. Research result indicates that KITE facility and exchange rate give positive and significant influence to export value of KITE, while import value gives negative and significant influence to KITE export value. In addition, KITE policy issued in 2013 has the positive but not significant effect to an export value of KITE.Keywords: KITE facility, KITE export, and KITE policy.ABSTRAK: Ekspor Indonesia tahun 2012-2015 mengalami tren penurunan terutama dipengaruhi oleh menurunnya nilai ekspor sektor migas. Oleh karena itu pemerintah melakukan upaya mendorong peningkatan ekspor dari sektor non-migas dengan memberikan fasilitas fiskal berupa kemudahan ekspor untuk tujuan impor (KITE) untuk impor bahan baku dan bahan penolong. Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara nilai fasilitas KITE, perubahan kebijakan KITE, nilai impor, dan nilai kurs mata uang terhadap nilai ekspor KITE. Penelitian ini menggunakan metode kuantitatif asosiatif, teknik analisis data regresi berganda dengan menggunakan data sekunder time series 45 perusahaan yang telah memperoleh fasilitas KITE dari DJBC mulai Januari 2013 sampai dengan Oktober 2016. Hasil penelitian membuktikan bahwa fasilitas KITE dan nilai kurs memberikan pengaruh positif dan signifikan terhadap nilai ekspor KITE, sedangkan nilai impor memberikan pengaruh negatif dan signifikan terhadap nilai ekspor KITE, sementara kebijakan KITE yang dikeluarkan pada tahun 2013 berpengaruh positif tapi tidak signifikan terhadap nilai ekspor KITE.Kata kunci: fasilitas KITE, Nilai Impor, kebijakan KITE, nilai ekspor KITE

Determinants of Export Value of West Java Province: An Error Correction Model (Ecm) Approach

“…This result is different from previous studies by Pratiwi et al (2015), Gumilar et al (2015), Nabila andSriyanto (2018), andFirmansyah andPratiwi (2022), which show that KITE facilitation has a positive effect on exports. This discrepancy occurs because of the difference in methods used, object of research, and time of research.…”

“…In a recent study, Nabila and Sriyanto (2018) studied 45 companies that used the KITE facilitation. The results show that facilitation affects exports due to the product price.…”

Pengaruh Fasilitas Kepabeanan Terhadap Nilai Ekspor Dan Kinerja Keuangan Perusahaan

“…Mengingat hal tersebut di atas dan dikarenakan belum ada penelitian terdahulu yang melakukan pengujian secara komprehensif atas fasilitas kepabeanan berupa KB dan KITE dalam satu model regresi, maka Penulis akan membuat sebuah penelitian yang komprehensif, yang akan menguji pengaruh atas fasilitas kepabeanan berupa Fasilitas KB dan Fasilitas KITE terhadap nilai ekspor dan kinerja keuangan perusahaan. Penelitian ini akan mengisi celah kekurangan peneliti sebelumnya dari Mousley et al (2010), Adiyanti (2012), Pribadi (2012), Fowowe (2013), Suroyah (2014), Jani et al (2015), Gumilar et al (2015), Chen et al (2016), Tembur (2016), Esfandiary (2017), Nurcahyo & Purwana (2021), Nabila & Sriyanto (2018), Sari & Baskara (2018), dan Hapsari & Arif (2018), serta Wicaksono & Mangunsong (2021). Celah yang dimaksud di sini adalah berupa perbedaan hasil penelitian (gap research) yang telah dilakukan oleh peneliti terdahulu, yakni terdapat hasil penelitian yang menyatakan bahwa insentif fiskal atau fasilitas kepabeanan memberikan pengaruh signifikan positif terhadap nilai ekspor atau kinerja keuangan dan terdapat penelitian yang menyatakan sebaliknya.…”

The Effect of Working Capital Turnover, Sales Growth, and Import Exemption Facilities of Export Destinations (KITE) on The ROA of Manufacturing Companies

“…The main purpose of providing KITE exemption facilities is to increase exports through the provision of tax incentives, although the government must be willing to reduce state revenues from import duties, PPN, and PPnBM on imports of raw materials (Nabila & Sriyanto, 2018). Companies that receive KITE exemption facilities will benefit from reducing the company's cash flow and increasing company competitiveness, national exports, and investment (Rafinska, 2020).…”

“…Companies that receive KITE exemption facilities will benefit from reducing the company's cash flow and increasing company competitiveness, national exports, and investment (Rafinska, 2020). (Nabila & Sriyanto, 2018) reveals that statistically, KITE exemption facilities have a positive and significant impact on the exports of companies that receive KITE exemption facilities, which means that the company's export sales increase. (Suharti, 2017) in his research compares the cost of production with KITE exemption facilities at PT Megah Buana Pancarona (MBP).…”