Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
There has been no research that particularly and comprehensively analyzes state levies policy on fishery sector in Indonesia, although this is very important. The minapolitan (fisheries cities) program will support food sovereignty, at the same time functions as economic growth center in the regions. High state levies will impede fishery sector productivity, however on the other side, there must be state protection to maintain environmental sustainability and prevent excessive exploitations of natural resources. The state must also keep fishery product ruling in its own country by protecting it from the invasion of fishery product imports. Therefore state levies must be put in a balance position between budgetair (source of state finance) and regulerend (tools to manage state policy in the economic and social field) functions. Another newness offered by this research is the development of ?the cost of taxation? concept into ?the cost of state levies? concept. The development is grounded by an analysis that Non-Tax State Revenue (PNBP) has similar characteristics with taxation. In addition, the various state levies eventually cause compliance costs, in the form of direct money cost, time cost as well as psychological cost.

---

Abstrak. Belum ada penelitian yang secara khusus dan komprehensif menganalisis kebijakan pungutan negara atas sektor perikanan di Indonesia. Padahal, hal ini sangat penting karena program minapolitan akan mendukung kedaulatan pangan, sekaligus sebagai growth economic center di daerah. Biaya pungutan negara yang tinggi akan mendistorsi produktivitas sektor perikanan, namun di sisi lainnya, harus ada proteksi negara untuk melindungi kelestarian lingkungan serta menghindari eksploitasi sumber daya alam yang berlebihan. Negara juga harus menjadikan produk perikanan berdaulat di negara sendiri dengan menjaga serbuan impor produk-produk perikanan. Karena itulah, kebijakan pungutan negara harus ditempatkan dalam posisi yang selaras antara fungsi budgetair dan regulerend. Kebaharuan lain dari penelitian ini adalah pengembangan konsepsi cost of taxation menjadi cost of state levies yang dilatari analisis bahwa terdapat Penerimaan Negara Bukan pajak (PNBP) yang menyerupai karakteristik pajak. Selain itu, beragamnya pungutan negara pada akhirnya juga akan menimbulkan compliance cost, baik dalam bentuk direct money cost, time cost maupun psycological cost.

Abstrak :
Supply-side tax policy is generally identified with tax cut and other forms of tax incentives. Nevertheless, there are many other forms of tax policy that give larger space for private sectors to increase their productivity. It is this enlarged meaning and essence of supply-side tax policy that need to be reconstructed to hinder the policy from being trapped into tax incentive polemic. By understanding its philosophy, the concept of supply-side tax policy can be reconstructed through regulations and deregulations. Government should develop regulations on specific transactions unambiguously in order to minimize tax dispute. Simultaneously, cost of taxation for government and private sector will be reduced. The other available alternative is deregulation that will remove unfavorable tax provisions, i.e. those that create cost of taxation or cash flow distortion. This construction of supply-side tax policy is better than tax incentives since it neither intrude the government ability to generate revenue nor generate tax expenditure.

Abstrak :
Penelitian ini bertujuan untuk melakukan evaluasi kebijakan Fasilitas Pajak Penghasilan (tax allowance) atas kegiatan penanaman modal bidang usaha hutan jati serta mencari alternatif kebijakan yang tepat dengan menggunakan paradigma konsep Supply-side tax policy. Hasil penelitian ini menunjukan bahwa diperlukan adanya suatu perubahan regulasi dalam pemberian Fasilitas Pajak Penghasilan (tax allowance) atas kegiatan penanaman modal bidang usaha hutan jati mengingat (i) belum pernah ada satu pun pelaku usaha yang memanfaatkan fasilitas ini ; (ii) sulitnya mencari luas hamparan minimal 5.000 Hektar terkait syarat pemberian fasilitas ini ; (iii) potensi sektor bisnis kehutanan Indonesia sangat melimpah ruah dan perlu dilakukan inovasi kebijakan agar pemberian fasilitas tax allowance di bidang usaha kehutanan dapat memberikan sumbangsih besar bagi penerimaan negara dan kesejahteraan rakyat. Alternatif kebijakan yang direkomendasikan adalah melakukan inovasi kebijakan dengan tidak hanya memberikan Fasilitas Pajak Penghasilan (tax allowance) atas kegiatan penanaman modal bidang usaha hutan jati semata, namun dengan menggunakan terminologi usaha hutan jati berbasis wanatani (agroforestry) dan mengurangi jumlah minimum satuan hektar yang dipersyaratkan sebelumnya (5.000 Hektar) ......The purpose of this research is intended to evaluate the policy of Income Tax’s Facility (tax allowance) in particular, for the Investment of Teak Forest Business Sector as well as finding the alternatives of right policy by using the paradigm concept of Supply-side tax policy. These results indicated that the regulatory change in the provision of Income Tax Facility (tax allowance) towards investment activities on business sector of teak forest is necessary by taking into account that the (i) there has never been any companies that take advantage of this facility; (ii) the difficulty of finding vast expanse of 5,000 hectares minimum requirement related to the provision of this facility; (iii) the potential business of Indonesian forest sector is very abundant and innovation policy is necessary so that the provision of tax allowance in the forestry sector can provide enormous contribution to state revenue and welfare. The recommended of policies alternative are to regulate a policy innovation by not only provide Income Tax’s facility (tax allowance) on investment activities of teak forest business sectore solely, however by using terminology of teak forest business sector-based agro forestry and to reduce the minimum of hectares number as required previously (5,000 hectares).

Abstrak :
Telecommunication industry ('the industry') plays an important role in economic growth. Therefore, it is beneficial when the Government prepares policies enhancing the development of this industry. This study offers an alternative design of income tax system namely Pro Corporate Cash-flow Tax (PCCFT). The PCCFT is developed from the angle of Supplyside Tax Policy concept. This policy encourages the private sector to increase its supply of products by possibly removing the provisional withholding tax system (i.e., Art 23 Income Tax).1 As withholding tax on business income absorbs industry's fund, its removal effectively injects the industry with working capital. In addition thereto, the recharacterization of income may jointly reduce cost of taxation and therefore improving the business climate. This research employs constructivism paradigm with mixed approaches. PCCFT appears to be able to minimize opportunity costs, while offering the industry some advantages (including potential revenue). For the Government, it may increase potential tax revenue as well as non-tax revenue (e.g. radio frequency fee and dividends), universal service obligation fee, penetration facilities and teledencity fees. Moreover, this design may create job opportunities and alleviate poverty as well as improve prosperity.

Abstrak :

Nilai kurs mata uang asing dan harga minyak dunia yang bersifat dinamis menyebabkan ketidakpastian kondisi pasar. Perusahaan yang mengandalkan barang impor dalam menjalankan kegiatan usahanya akan sangat terasa dampaknya. Kebijakan pembebasan pemungutan Pajak Dalam Rangka Impor menjadi salah satu fasiltas pajak yang bisa digunakan untuk meminimalisir distorsi pasar. Kebijakan tersebut akan menimbulkan Cost & Benefit yang dirasakan oleh perusahaan terutama perusahaan minyak dan dari pemerintah itu sendiri sebagai pihak yang menerbitkan peraturan tersebut. Secara Cost, Compliance cost menjadi konsep utama dalam mengetahui biaya apa saja yang harus ditanggung oleh sebuah perusahaan. Dimensi dari compliance cost adalah Fiscal Cost/Direct Money Cost, Time Cost, dan Psychological Cost. Sedangkan untuk melihat Benefit tingkat produktifitas akan sangat terlihat manfaat dari pemanfaatan kebijakan pembebasan pemungutan Pajak Dalam Rangka Impor dari perspektif supply-side tax policy. Maka dari itu tujuan  Penelitian adalah untuk menggambarkan Cost & Benefit benefit tersebut baik dari sisi wajib pajak dan pemerintah. Instrumen penelitan ini menggunakan paradigma Post-Positivism dan pendekatan kuantitatif dengan mengumpulkan data melalui wawancara terhadap unit analisis dan pihak yang berkompeten dibidang perpajakan. Hasil penelitian menunjukkan bahwa manfaat dari adanya pembebesan pemungutan Pajak Dalam Rangka Impor pada perusahaan sangat signifikan. Mengingat kebijakan dari pembebasan pemunguntan PDRI ini juga sejalan dengan kaidah Pro-Corporate Cash Flow Tax. Dengan pengukuran biaya yang harus dikeluarkan dari 3 dimensi compliance cost yaitu  Fiscal Cost/Direct Money Cost, Time Cost, dan Psychological Cost tidak seberapa jika dibandingkan dengan manfaat yang akan dirasakan bagi wajib pajak dan juga pemerintah yang dapat meminimalisir Tax Expenditure. Sehingga tidak hanya pihak perusahaan saja yang dapat merasakan manfaatnya. Selain Tax Expenditure, potensi opportunity cost  juga dapat dihindarkan mengingat biaya dalam melakukan impor tidak hanya sebatas pembayaran Pajaknya saja dan dalam menjalankan usaha kegiatan investasi perusahaan memerlukan cadangan kas yang cukup besar.

---

......The dynamic foreign exchange rates and world oil prices cause uncertainty in market conditions. Companies that rely on imported goods in carrying out their business activities will feel the impact. The tax exemption policy in the framework of import is one of the tax facilities that can be used to minimize market distortion. The policy will lead to Cost & Benefit felt by companies, especially oil companies and from the government itself as the party that issued the regulation. In Cost, Compliance cost becomes the main concept in knowing what costs must be borne by a company. The dimensions of compliance costs are Fiscal Cost / Direct Money Cost, Time Cost, and Psychological Cost. Meanwhile, to see the benefits of productivity levels, it will be very apparent the benefits of utilizing the tax exemption policy in the framework of import from the perspective of supply-side tax policy. Therefore the purpose of this research is to describe the Cost & Benefit benefits both in terms of taxpayers and the government. This research instrument uses the Post-Positivism paradigm and a quantitative approach by collecting data through interviews with the analysis unit and those competent in the taxation field. The results showed that the benefits of the exemption from tax collection in the framework of imports at the company are very significant. Considering the policy of exemption from collecting PDRI is also in line with the rules of Pro-Corporate Cash Flow Tax. By measuring the costs that must be removed from the 3 dimensions of compliance costs, namely Fiscal Cost / Direct Money Cost, Time Cost, and Psychological Cost are nothing compared to the benefits that will be felt for taxpayers and also the government that can minimize Tax Expenditure. So that not only the company can feel the benefits. In addition to Tax Expenditure, the potential opportunity cost can also be avoided considering the cost of importing is not only limited to tax payments and in carrying out business investment activities the company requires substantial cash reserves.