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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Ilmu Sosial dan Ilmu Politik Politik Indonesia: Indonesian Political Science Review Jurnal Vokasi Indonesia SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Vokasi Indonesia

Murwendah Murwendah

Faculty Of Administrative Science, Universitas Indonesia

Author-ID : 1476025

Religion Arts Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 9 Documents Claim Missing Document

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Articles

Misconception about Value-added Tax (VAT) Exemption Policy on Animal Feed in the Flour Industry: An Issue on Self-sufficiency of Meat after Reformation Raymundus, Torganda; Rosdiana, Haula; Murwendah, Murwendah
Jurnal Politik Indonesia: Indonesian Political Science Review Vol 4, No 1 (2019): Problems and Prospects after 20 Years Reform
Publisher : Political Science Program, Universitas Negeri Semarang

Flour industry and animal feed industry play an important role in supporting government programs to achieve self-sufficiency of meat. The important role of these animal feed producers has triggered the government to stipulate appropriate tax policies to ensure the growth and development of both industries. Through tax policy instruments, the government has provided facilities in the form of Value Added Tax (VAT) exemption for the delivery of animal feed and animal feed ingredients. However, in its implementation, this policy has not been all-inclusive, leading to a cascading effect suffered by the flour industry. It results in an opportunity cost and cost of taxation affecting the productivity of the flour industry as the producer of animal feed. This study applies a qualitative-descriptive method with data collection techniques of in-depth interview and documentation study. This study explains the implications of VAT exemption policy for the flour industry, evaluates VAT exemption policy on animal feed in the perspective of public policy and productivity of animal feed producers, and analyzes political relations and ideas for VAT policy on animal feed in an effort to support national flour industry and animal feed industry

Disaster Response in Indonesia: Initiating Income Tax Policy Pro Disaster Mitigation Dubelmar, Dini; Dwi Kartini, Made Astrin; Mareli, Sabila; Murwendah, Murwendah
Jurnal Politik Indonesia: Indonesian Political Science Review Vol 5, No 2 (2020): General Issue: Indonesian Politics
Publisher : Political Science Program, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ipsr.v5i2.21363

As a country with high potential for natural disaster, Indonesia can suffer from economic disruptions arising from significant decline in gross domestic income (GDP) due to financing losses caused by natural disaster. To reduce the risk of loss caused by natural disasters, the government has issued disaster mitigation policies in the form of structural and non-structural policies. In 2018, the government initiated a disaster mitigation policy in the form of natural disaster insurance prioritized to protect state assets. It does not exclude the possibility that this insurance shall be given to civil society, yet an issue arises regarding the source of funding for the insurance. Tax instruments are expected to be a policy innovation to overcome the issue of financing insurance. The purpose of this study is to explore the potential and role of fiscal policy through tax instruments in the context of disaster management in Indonesia. This study applied a qualitative approach and collected data through field studies and in-depth interviews. The findings of this study indicate that the natural disaster insurance policy may adopt the concept of tax allowance on donation and zakat as stipulated in Law No. 36 of 2008 on Income Tax. This incentive provides a tax facility in the form of tax allowance on income for calculating Income Tax. The policy is expected to attract the community to participate in natural disaster insurance amid the general lack of participation in insurance in Indonesia. On the other hand, the government obtains a source of revenue to finance disaster mitigation without disrupting the economy of the country.

The Structure of State Levies on Tobacco: A Comparative Study of Indonesia and Thailand Vanessa, Yolanda; Murwendah, Murwendah
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Since its introduction in more than two decades ago, tobacco control policy has been adopted worldwide notwithstanding their noble purpose and mission. Low and middle-income countries have seen more struggles and challenges in comparison to high-income countries. Using Indonesia and Thailand as cases in point, this study is aimed at to analyzing the structure of state levies in both countries and propose alternative state levies on tobacco for Indonesia based on lesson-learned from Thailand. Thailand is acknowledged as one of the countries that has successfully implemented state levies as an instrument to control tobacco consumption over the past several decades. This study employs a qualitative approach. Data on policy in Thailand are collected by means of literature study while that on Indonesia are collected through field observation and in-depth interviews. The findings show that Thailand imposes more variety state levies on tobacco that leads to higher tax burden to smokers and deemed capable of distorting their choices in smoking. A different case exists in Indonesia where state levies policy reflecting a nonoptimal rate, so that is a merely significant source for state revenue, without any real impact on smoking prevalence in Indonesia. Both countries impose three identical levies, namely excise tax, VAT, and cigarette tax. Reflecting on the policy implementation in Thailand, Indonesia might be beneficial to adopt VAT on cigarettes with a multi-stage levy mechanism, a significant increase in tobacco excise tax rate, and other types of levies at the local government level by optimizing the application of the earmarking tax concept in terms of spending.

Encountering the Policy Dilemma of the Effective Rate of the Value Added Tax on Tobacco Products Murwendah, Murwendah; Malau, Griselda Mariana
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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The purpose of this study is to analyze the policy implementation of the increase in the effective rate of Value Added Tax (VAT) on tobacco from 8.7% to 9.1%. This study applies a qualitative with descriptive approach and data collection techniques of research in the literature and in-depth interviews. The findings show that the policy implementation on the increase in effective rate of VAT on tobacco from 8.7% to 9.1% with the enactment of the Regulation of the Minister of Finance No. 207/PMK.010/2016 has not been in accordance with the formulated objectives of the policy, namely, to minimize the negative externalities of cigarette consumption. This policy of the increase in the effective rate affects state revenues, however, the government's attention to minimize the negative externalities of high cigarette consumption through the policy is considered less accurate considering the cigarette control instruments commonly used in various countries is the excise tax. Cigarette consumption has constantly increased and its negative externalities cannot be minimized by the policies on state levies issued by the government, one of which is the policy on the increase in the effective rate of VAT on tobacco products. The increase in rate may not necessarily be a sustainable source of state revenue or a political instrument to reduce the negative impact of cigarette use in the society. In fact, the number of cigarette users still increases even following the rise of cigarettes prices due to insignificant increase in VAT and the excise rates.

Tax Incentives For Indonesian Philanthropy: The Balance of Effectiveness of Pull Factor and The Role of The State Haula Rosdiana; Murwendah Murwendah; Inayati Inayati
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 11, No 2 (2019)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Abstract. This study aims to evaluate the tax policy on philanthropy in Indonesia. The data are analyzed using mixed approach. The findings of this study indicate that the lack of dynamics in current tax policy is not in harmony with the rapid development of increasingly varied philanthropic activities. Therefore, the donors and recipients face uncertainty related to taxation on philanthropy including tax treatment and tax incentives that can be obtained from the government. Applicable tax policies have not been able to provide incentives for various types of taxes. In other words, the policy of tax incentives on philanthropy activities has not been pull factor for the community to be more actively involved in philanthropy activities. Regulatory improvement is necessary, including accommodation of incentives for all types of taxes on philanthropy in Indonesia.Keyword: Policy Evaluation, Philanthropy, Tax Policy, Tax Incentives, Indonesia Abstrak. Penelitian ini bertujuan untuk mengevaluasi kebijakan pajak filantropi di Indonesia. Data dianalisis dengan menggunakan pendekatan campuran. Temuan penelitian ini menunjukkan bahwa kurangnya dinamika dalam kebijakan perpajakan saat ini tidak selaras dengan perkembangan pesat kegiatan filantropi yang semakin bervariasi. Oleh karena itu, para donor dan penerima menghadapi ketidakpastian terkait perpajakan filantropi termasuk perlakuan pajak dan insentif pajak yang dapat diperoleh dari pemerintah. Kebijakan pajak yang berlaku belum dapat memberikan insentif untuk berbagai jenis pajak. Dengan kata lain, kebijakan insentif pajak pada kegiatan filantropi belum menjadi faktor penarik bagi masyarakat untuk lebih aktif terlibat dalam kegiatan filantropi. Selanjutnya, masalah yang terkait dengan administrasi pajak masih ditemukan dalam implementasinya. Perbaikan regulasi diperlukan, termasuk akomodasi insentif untuk semua jenis pajak untuk filantropi di Indonesia.Kata kunci: Evaluasi Kebijakan, Filantropi, Kebijakan Pajak, Insentif Pajak, Indonesia

The Implementation of Earmarking Tax Policy on Cigarette Tax in West Java Province Maisarah Putriyandri Atsani; Murwendah Murwendah
Jurnal Ilmu Sosial dan Ilmu Politik Vol 23, No 1 (2019): July
Publisher : Faculty of Social and Political Sciences, Universitas Gadjah Mada

In an eﬀort to control cigarette consumption in Indonesia, one of the policies used by the government is the earmarking tax policy on cigarette tax. In fact, the prevalence of smoking in Indonesia continues to increase even though the government has imposed various state levies. The purpose of this study is to analyze the implementation of earmarking tax policy on cigarette tax in West Java Province, as one of the regions receiving the largest cigarette tax allocation in Indonesia. This research uses qualitative approach with data collection techniques of literature and in-depth interviews. The results show that the earmarking tax policy on cigarette tax has not been able to reduce the prevalence of smoking since the cigarette tax in the region has not been utilized as per its designation. The function of control of earmarking tax policy on cigarette tax is limited to controlling budgeting aspect; yet, there is no control function related to cigarette tax income to be used according to its purpose (earmarking). Other factors are the cheap price of cigarettes sustained by people’s increasing revenue, massive tobacco advertising, and fervent smoking culture in the community. A partial policy that only relies on state levies is perceived as insuﬃcient to control cigarette consumption, particularly without coordination among stakeholder in central and local governments. In fact, cigarette tax revenue has been budgeted for public health services in West Java Province; nevertheless, its implementation in the field has not been fully utilized for public health services.

Community Perception of Smoke-Free Policy in Depok City, Indonesia Krisna Puji Rahmayanti; Arfah Habib Saragih; Murwendah Murwendah
Soshum: Jurnal Sosial dan Humaniora Vol 9 No 1 (2019): March 2019
Publisher : Politeknik Negeri Bali

This study aims to analyze the perception of the targeted group to the smoke-free policy as part of university community service. Several studies have supported that smoke-free policy is a useful tool to reduce the smoke prevalence and minimize risk factor of the cigarette consumption. Depok City in West Java, Indonesia, is a city that has started the implementation of smoke-free policy since 2015 but this city still deals with critiques about the weakness of the process. This study is a qualitative research. This perception of the targeted group will become a baseline for the further step of the collaborative governance research. This study conducted one focus group discussion which involved 28 community members as informants. The result found that majority of the informants already know about the harmful impact of smoking, but some of them do not understand the existence of the smoke-free policy. Smoke-free policy in Depok City gives the essential duty to the citizen to conduct monitoring and evaluation of the implementation stage. However, this study found that the informants do not well informed about this role and difficult to identify available channels for monitoring. Therefore, this study proposes to Depok City government to build information and communication platform to send and receive message from and to the people related to the monitoring and evaluation of the smoke-free policy. As technology develops, there are many mechanisms to share the information and communicate with people or organization which may increase the beneficial interaction between people and the government of Depok City. This communication channel is very significant to align the community perception or the people perspective with the policymaker's point of view.

Penerapan Kebijakan Fasilitas Mitra Utama Kepabeanan: Mampukah Menurunkan Cost of Taxation? Murwendah -; Muhammad Raihan Tsanymahdy
Jurnal Vokasi Indonesia Vol 9, No 1: January - June 2021
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7454/jvi.v9i1.242

Kebijakan Mitra Utama (MITA) Kepabeanan ditujukan untuk menurunkan angka dwelling-time, mengurangi biaya logistik, serta untuk mengapresiasi perusahaan yang memiliki kepatuhan pajak yang tinggi. Di sisi lain, dengan segala fasilitas yang diberikan, angka dwelling-time belum menunjukkan penurunan secara signifikan. Penelitian ini bertujuan untuk menganalisis kebijakan MITA Kepabeanan ditinjau dari perspektif cost of taxation di Pelabuhan Tanjung Priok. Pembahasan dari penelitian ini terfokus pada beban yang ditanggung baik dari sisi pembuat kebijakan maupun perusahaan. Pendekatan penelitian yang digunakan adalah kuantitatif dengan paradigma post-positivist dengan menggunakan teknik analisis data kualitatif. Hasil penelitian ini menunjukkan bahwa kebijakan MITA Kepabeanan menjadi lebih efisien jika ditinjau dari aspek administrative cost. Ditinjau dari aspek compliance cost, kebijakan MITA Kepabeanan dianggap dapat menghemat beban perusahaan walaupun masih terdapat hambatan dalam pelaksanaannya. Penelitian ini menemukan bahwa perlu adanya opsi permohonan bagi perusahaan yang ingin menjadi Mitra Utama Kepabeanan agar terdapat transparansi dalam proses penunjukan Mitra Utama. Selain itu, isu kepastian hukum dalam kebijakan ini dapat ditingkatkan dengan penerapan koordinasi secara satu pintu dengan Kementerian/Lembaga terkait mengenai larangan dan pembatasan dalam aktivitas ekspor-impor.

PENERAPAN KEBIJAKAN FASILITAS MITRA UTAMAKEPABEANAN: MAMPUKAH MENURUNKAN COST OF TAXATION? Murwendah, Murwendah; Tsanymahdy, Muhammad Raihan
Jurnal Vokasi Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Main Partner of Customs, which was implemented in 2015, aims to reduce dwelling-time rates, decrease logistics costs, and appreciate companies with good tax compliance. On the other hand, dwelling-time figures have not shown a significant decline in numbers with all the facilities provided. This study examines the Main Partner of Customs policy regarding the cost of taxation perspective at Tanjung Priok Port. The discussion of this research focuses on the burden carried by both the policymaker and the company. This research was conducted through a quantitative approach with a post-positivist paradigm. The data collection techniques for this research are literature studies and field observation through in-depth interviews, where the research results are analyzed using qualitative data analysis techniques. This study indicates that the Main Partner of Customs policy becomes more efficient when considered from administrative cost. The division of authority and duties in the administrative process, simplification of policies and administration, and division of workload between the Directorate General of Customs and Excise and client coordinators at ports can reduce the administrative burden from the government side. In terms of compliance costs, the Main Partner of Customs policy is considered to reduce the burden on the company in terms of time and encourage the improvement of the company's quality in completing customs obligations. However, psychological challenges remain in the path of its implementation. According to the findings, there is a need for an alternative application for companies who wish to become the Main Customs Partner so that the process of selecting the Main Customs Partner is fair. In addition, the issue of legal certainty in this policy can be improved by adopting one-stop coordination with relevant Ministries/Agencies regarding prohibitions and restrictions on export-import activities.

Co-Authors Dubelmar, Dini Dwi Kartini, Made Astrin Haula Rosdiana Haula Rosdiana Inayati Inayati Maisarah Putriyandri Atsani Malau, Griselda Mariana Mareli, Sabila Muhammad Raihan Tsanymahdy Rahmayanti, Krisna Puji Raymundus, Torganda Saragih, Arfah Habib Tsanymahdy, Muhammad Raihan Vanessa, Yolanda Yolanda Vanessa

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