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Coffee is one of the agricultural commodities that can become Indonesia's export booster. The value of world coffee consumption is increasing every year and Indonesia is the fourth largest coffee producer in the world, so it has a great opportunity to increase the coffee market. Hence, in the last ten years Indonesia's land area, production, and coffee productivity have stagnated. Though competitors began to emerge from neighboring countries. This study aims to map the state levy policy both in the form of incentives and disincentives to encourage the development of this commodity and the efforts made to minimize the burden of state levies that are disincentive. This study uses a qualitative approach with data collection methods in the form of in-depth interviews and secondary data. The results of the study show that there are several incentive policies such as income tax incentives for investment, VAT exemptions for several inputs, and exemption from import duties. The disincentive levy is VAT collection on the delivery of coffee beans which has an impact on the export competitiveness of coffee. One solution that has been issued by the government is to give an initial return on tax overpayment. The government needs to provide special treatment for VAT on this commodity as other countries do. The results of the study are expected to be used to improve the collection policy, particularly those that are disincentives to encourage superior agricultural products to export better.

THE IMPORTANCE OF TAX FACILITIES FOR COFFEE AGRICULTURAL PRODUCTS AS AN EFFORT TO INCREASE EXPORTS