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Abstrak :
Agroindustri memberikan kontribusi positif dan mendominasi pangsa terhadap Produk Domestik Bruto (PDB). Namun, tren kontribusi ini menurun dari 27,83% pada 2006 menjadi 25,49% pada 2011. Kelesuan agroindustri ini perlu segera diatasi untuk mencapai target pembangunan pertanian melalui peningkatan nilai tambah. Selaras dengan itu, peran teknologi pengolahan hasil pertanian sebagai komponen penting dalam pengem-bangan agroindustri perlu dikaji, mengingat teknologi yang tersedia belum digunakan secara maksimal oleh pengguna. Pengembangan teknologi pengolahan hasil pertanian memiliki empat titik kritis, yaitu tahap penyusunan komponen teknologi, perakitan paket teknologi, pengembangan model agroindustri, dan implementasi model agroindustri. Pada setiap titik kritis ini terdapat masalah yang berpotensi menghambat penerapan teknologi. Minimnya keterlibatan calon pengguna dalam perancangan penelitian memunculkan kebingungan dalam mengarahkan hasil perakitan teknologi. Filosofi quick yielding research sering mendorong terjadinya penghilangan tahap pe-rakitan paket teknologi, yang berakibat munculnya masalah teknis dalam pengembangan moral maupun implementasi model agroindustri. Tahap perakitan paket teknologi menjadi titik terlemah saat ini. Penguatan infrastruktur dan program riset serta penguatan modal sosial (social capital) pada tahap pengembangan model agroindustri merupakan kebijakan strategis untuk mendukung pengembangan teknologi menuju kemantapan penerapannya dalam pembangunan agroindustri.

Abstrak :
[ABSTRAK
Kebijakan Pajak Pertambahan Nilai (PPN) atas barang hasil pertanian telah mengalami pergeseran, dari yang semula tidak dikenakan PPN menjadi dikenakan PPN. Penelitian ini menggunakan metode kualitatif diskriptif bertujuan untuk mengevaluasi kebijakan PPN atas barang hasil pertanian, menganalisis implikasi perubahan kebijakan PPN berdasarkan asas revenue productivity, dan menganalisis pertimbangan kebijakan barang hasil pertanian menjadi barang kena pajak (BKP) atau non BKP. Hasil penelitian menunjukkan bahwa perubahan kebijakan atas barang hasil pertanian menjadi dikenakan PPN, telah sesuai dengan legal character PPN yaitu general, namun karena sektor pertanian termasuk dalam kategori hard to tax maka perlu adanya desain kebijakan khusus atas Pajak Masukannya dikarenakan implikasi dari perubahan kebijakan tersebut, petani dan pengusaha barang pertanian harus menanggung biaya administrasi, daya saing menurun dan terganggunya cash flow. Hasil analisis prinsip revenue productivity, menunjukkan bahwa terdapat kenaikan penerimaan pajak akibat perubahan kebijakan PPN atas barang hasil pertanian. Sementara berdasarkan hasil penelitian juga diperoleh data bahwa 30 negara memberikan fasilitas khusus berupa zero rated, exemption atau reduced rate terhadap barang hasil pertanian yang dapat menjadi pilihan kebijakan.

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ABSTRACT
The Value Added Tax (VAT) Policy on agricultural products has shifted agricultural products from non-taxable to taxable goods. This study applies descriptive-qualitative method in order to, evaluate the appropriateness the VAT Policy on agricultural products, analyse the implication of the VAT Policy on national tax revenue using revenue-productivity principle and analyse government?s consideration in determining agricultural products as either taxable (BKP) or non-taxable goods (non-BKP). The result shows that the new Value Added Tax (VAT) Policy on agricultural products has been on the right path in accordance with the legal character of VAT, general. However, as the agricultural sector is hard to tax, a certain policy is required in stipulating VAT-in crediting mechanism. In fact, this new policy has lowered local farmers and entrepreneurs? competitiveness and significantly disrupted their cash flow. The result of revenue- productivity analysis shows that the new VAT Policy increases national tax revenue. Eventually, data obtained reveals that 30 nations offer VAT facilities on agricultural products such as zero-rate, exemption or reduced-rate policy; these could be solution to this problem., The Value Added Tax (VAT) Policy on agricultural products has shifted agricultural products from non-taxable to taxable goods. This study applies descriptive-qualitative method in order to, evaluate the appropriateness the VAT Policy on agricultural products, analyse the implication of the VAT Policy on national tax revenue using revenue-productivity principle and analyse government’s consideration in determining agricultural products as either taxable (BKP) or non-taxable goods (non-BKP). The result shows that the new Value Added Tax (VAT) Policy on agricultural products has been on the right path in accordance with the legal character of VAT, general. However, as the agricultural sector is hard to tax, a certain policy is required in stipulating VAT-in crediting mechanism. In fact, this new policy has lowered local farmers and entrepreneurs’ competitiveness and significantly disrupted their cash flow. The result of revenue- productivity analysis shows that the new VAT Policy increases national tax revenue. Eventually, data obtained reveals that 30 nations offer VAT facilities on agricultural products such as zero-rate, exemption or reduced-rate policy; these could be solution to this problem.]

Abstrak :
ABSTRAK
Penelitian ini membahas mengenai dualisme perlakuan PPN atas Penyerahan buah-buahan pasca putusan MA pada PT. ABC. Penyerahan buah-buahan segar memiliki dua jenis perlakuan, yaitu bukan merupakan barang kena pajak dan barang kena pajak yang dibebaskan PPN. Tujuan dari penelitian ini adalah mendeskripsikan kebijakan dualisme perlakuan PPN atas penyerahan buahbuahan pasca Putusan Mahkamah Agung RI tentang Barang Hasil Pertanian di PT. ABC serta mendeskripsikan implikasi dualisme perlakuan PPN terhadap cost of taxation yang ditimbulkan dari sisi Fiskus dan dari sisi Wajib Pajak. Pendekatan Penelitian yang digunakan adalah pendekatan kualitatif. Hasil penelitian yang diperoleh adalah pada transaksi penyerahan barang kena pajak tertentu yang dibebaskan Pajak Pertambahan Nilai, akan menimbulkan biaya yang lebih besar untuk memenuhi kewajiban perpajakannya bagi PKP bersangkutan. Biaya dapat berupa biaya mengurus pelaporan pajak, biaya administrasi, biaya membuat faktur pajak serta menghadapi pemeriksaan pajak.

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ABSTRACT
This research discuss regarding the dualism of VAT treatment on the supply of fresh fruits after Supreme Court Decision. The supply of fresh fruits have two types of treatment, which is not a taxable goods and taxable goods with VAT exempt. Purpose of this research to describe the dualism policy VAT treatment on the supply of the fruits after the Supreme Court decision on VAT on Goods Agricultural Products in PT.ABC and to describe the implications of the dualism VAT treatment of the cost of taxation incurred from the tax authorities and the taxpayer on supply the fruits. The research approach is qualitative approach. Then the finding of the research is obtained the supply of taxable goods with VAT exempt, will lead to greater costs to meet their tax obligation. Costs consists of the cost for the tax reporting, administrative costs, the cost of making a tax invoice and facing tax audit.

Abstrak :
Dengan dinamika pasar negara berkembang, pengambilan keputusan strategis sangat penting untuk menjamin kesuksesan dan keberlanjutan dalam berbisnis. Laporan ini dibuat sebagai analisis komprehensif awal untuk Twiga; sebuah platform berbasis teknologi Kenya yang merevolusi rantai pasokan pertanian. Dalam posisi saat ini, Twiga memiliki kekuatan seperti rantai pasokan yang kuat dan portofolio layanan yang beragam. Namun, kelemahan seperti jangkauan geografis yang terbatas dan ketergantungan pada pendanaan eksternal juga harus dipertimbangkan. Twiga masih memiliki kesempatan unik untuk mengeksplorasi peluang seperti adanya mitra potensial untuk integrasi vertikal dan perluasan pasar. Akan tetapi, masih banyak ancaman yang ditimbulkan oleh persaingan yang ada, gangguan pasokan, variabilitas dari regulasi regional, keterbatasan infrastruktur, maupun faktor- faktor makroekonomi lainnya. Untuk menilai ambisi Twiga dalam ekspansi lintas-regional, laporan ini juga menganalisis lebih lanjut dua pasar potensial, yakni Nigeria dan Afrika Selatan. Dengan menggunakan Porter's Five Forces, Nigeria muncul sebagai pilihan yang lebih menguntungkan. Hal ini disebabkan oleh sistem pertanian yang masih terpecah belah, kehadiran pemain pasar yang terorganisir, hingga kesamaan pasar Nigeria dengan kondisi pasar Kenya pada saat awal Twiga diciptakan. Kemitraan strategis dengan pengecer lokal dan penyedia logistik direkomendasikan sebagai langkah awal, diikuti oleh integrasi vertikal dan distribusi yang efisien. Laporan ini menggarisbawahi perlunya studi kelayakan lanjutan maupun analisis pasar menyeluruh sebelum ekspansi, terkait dengan: infrastruktur, regulasi, budaya, serta akuisisi maupun manajemen sumber daya manusia yang memadai. Ekspansi pasar Twiga ke Nigeria adalah sebuah kesempatan untuk memperkuat kehadiran pasarnya di Afrika. Hal ini dapat dijalankan bersama dengan komitmen Twiga untuk mempertahankan dan meningkatkan mata pencaharian produsen dan pengecer lokal melalui sistem ritel bahan makanan yang terorganisir. Namun, perencanaan yang bijaksana dan lebih lanjut, riset pasar yang lebih mendalam dinilai sangat penting untuk memastikan adanya integrasi yang lancar ke pasar yang terlihat kurang dieksplorasi tersebut. ......Examining the dynamic landscape of emerging markets, business strategic decision-making is crucial for the overarching goal of success and sustainability. This report aims to provide a comprehensive analysis of Twiga; a Kenyan tech-driven platform revolutionizing the agricultural supply chain. Assessing Twiga's current position, we can highlight strengths such as a robust supply chain and diverse service portfolio, while acknowledging weaknesses such as limited geographic reach and reliance on external funding. Opportunities like vertical integration and market expansion can be explored, factoring in the threats posed by existing and future competition, supply disruptions, regulatory variations, infrastructural limitations, and macroeconomic factors. To assess Twiga's cross-regional expansion ambitions, this report further analyses two potential markets, Nigeria and South Africa, with the help of Porter's Five Forces. Nigeria emerges as the more favourable choice due to its fragmented agricultural landscape, limited presence of organized players, and similarities to Twiga's initial Kenyan market conditions. Strategic partnerships with local retailers and logistics providers are recommended as a preliminary step, further complemented by vertical integration and efficient distribution. The report underscores the need for further feasibility studies and thorough market analysis before expansion, encompassing: infrastructure, regulations, culture, and talent acquisition. Expanding to Nigeria presents Twiga with a unique opportunity to strengthen its market presence in Africa while maintaining its commitment to improving the livelihoods of local producers and retailers through formalized grocery retailing. However, prudent planning and further, more in-depth market research are imperative for seamless integration into the seemingly under-explored market.

Abstrak :
[Barang hasil pertanian terutama kelapa sawit yang rata rata pertumbuhannya besar diberikan fasilitas dibebaskan PPN namun dalam implementasinya merugikan industri kelapa sawit sehingga dilakukan uji materi atas PP Nomor 31 Tahun 2007. Dengan menggunakan pendekatan kualitatif peneliti menganalisis dasar pertimbangan dari pembuat kebijakan pihak yang mengajukan uji materi dan pihak yang memutus uji materi serta perbandingan dampak beban pajak ketika dibebaskan dan dikenakan PPN Hasil penelitian menunjukkan bahwa fasilitas PPN untuk barang hasil pertanian diberikan guna melindungi industri dalam negeri namun karena implementasi PP Nomor 31 Tahun 2007 tersebut menimbulkan ketidakpastian hukum maka diajukan uji materi dan dikabulkan oleh Mahkamah Agung sehingga peraturan tersebut batal demi hukum dan tidak berlaku umum Dampak beban pajak ketika dibebaskan PPN lebih kecil dibandingkan ketika dikenakan PPN baik dalam kondisi mendapatkan laba ataupun ketika mengalami kerugian. ......Agriculture commodity especially palm oil that on average have a substansial growth was given free value added tax but on the implimentation was getting disadvantaged in the palm oil industry so that proposed judicial review for Government Regulation No 31 year 2007. By using qualitative approach researcher analyzed the basic consideration from policy maker the side who submitted judicial review and other who deciding judicial review and also comparision of the impact of tax burden when it is free or when it is charged with value added tax The result of this research showed that free value added tax facilities for agriculture commodity are given to protect domestic industry but the implementation of Government Regulation No 31 year 2007 created an uncertainty law and then submitted the judicial review was granted by Supreme Court so that these regulation null and void and not generally accepted The impact of tax burden when was free is smaller than when was charged of the value added tax either in a profit or when get a loss.;Agriculture commodity especially palm oil that on average have a substansial growth was given free value added tax but on the implimentation was getting disadvantaged in the palm oil industry so that proposed judicial review for Government Regulation No 31 year 2007 By using qualitative approach researcher analyzed the basic consideration from policy maker the side who submitted judicial review and other who deciding judicial review and also comparision of the impact of tax burden when it is free or when it is charged with value added tax The result of this research showed that free value added tax facilities for agriculture commodity are given to protect domestic industry but the implementation of Government Regulation No 31 year 2007 created an uncertainty law and then submitted the judicial review was granted by Supreme Court so that these regulation null and void and not generally accepted The impact of tax burden when was free is smaller than when was charged of the value added tax either in a profit or when get a loss , Agriculture commodity especially palm oil that on average have a substansial growth was given free value added tax but on the implimentation was getting disadvantaged in the palm oil industry so that proposed judicial review for Government Regulation No 31 year 2007 By using qualitative approach researcher analyzed the basic consideration from policy maker the side who submitted judicial review and other who deciding judicial review and also comparision of the impact of tax burden when it is free or when it is charged with value added tax The result of this research showed that free value added tax facilities for agriculture commodity are given to protect domestic industry but the implementation of Government Regulation No 31 year 2007 created an uncertainty law and then submitted the judicial review was granted by Supreme Court so that these regulation null and void and not generally accepted The impact of tax burden when was free is smaller than when was charged of the value added tax either in a profit or when get a loss ]