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Tax Incentive Policy for Geothermal Development: A Comparative Analysis in ASEAN Abidin, Mohammad Zainul; Rosdiana, Haula; Salomo, Roy Valiant
International Journal of Renewable Energy Development Vol 9, No 1 (2020): February 2020
Publisher : Center of Biomass & Renewable Energy, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/ijred.9.1.53-62

Abstract

This paper examines tax incentive policies in geothermal industries in ASEAN to better understand the development of geothermal industry investment in the ASEAN Member States (AMS) using a qualitative method. The results indicate that tax incentive policies have supported the investment climate and the development of geothermal industries in the AMS. Geothermal investments and production capacities in AMS have increased significantly. AMS that provide geothermal tax incentives include Indonesia, Lao PDR, the Philippines, Thailand and Vietnam. The performance of geothermal tax incentive policies is reflected in the level of utilization of geothermal potential, which is higher in states that provide greater tax incentives. The results also indicate that geothermal power plants in AMS use dry steam, flash and binary cycle technologies with flash plants being the most common. Results suggest that the future development of geothermal energy in AMS will be related to the tax incentive policy and investment climate in those states. Furthermore, the granting of various types of tax incentives should be focused on the initial investment in geothermal development. ©2020. CBIORE-IJRED. All rights reserved
TINJAUAN EKSTENSIFIKASI BARANG KENA CUKAI PADA TAS PLASTIK Abidin, Mohammad Zainul
Publikasi Penelitian Terapan dan Kebijakan Vol 6 No 3 (2012): Jurnal Pembangunan Manusia
Publisher : Badan Penelitian dan Pengembangan Daerah Provinsi Sumatera Selatan

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Abstract

The aims of this research was first, examining the possibility imposition of excise plastic bags under Law 39/2007 and second, observing of the Government efforts to protect the environment through the plastic bag excise. This research used method focused on the research literature to obtain the literature data or secondary data. The specification of this research used wasanalytical descriptive as it strives to provide descriptions and to analyze of the object by utilizing the economic theories and laws. Pursuant to the research result, the conclusion can be said that based on Article 2 paragraph (1) of Law 39/2007 on Amendment to Law Number 11 Year 1995 regarding Customs, plastic bags are eligible to be categorized as goods subject to excise because it has natures and characteristics of the goods subject to excise. Imposition of excise tax on plastic bags is based on an effort to protect the public safety and environmental through controlling its circulation. To reduce the negative impact of the use of plastic bags, Government might impose of excise duty plastic bag by proposes plastic bag as excisable goods in the Budget Law and disseminating information about excise of plastic bags to other parties/society.