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All Journal Politik Indonesia: Indonesian Political Science Review BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Raymundus, Torganda
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Economics, Econometrics & Finance Social Sciences

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A Review of Value Added Tax Policy on Animal Feed Industry in Indonesia Raymundus, Torganda; Rosdiana, Haula
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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

Abstract

The role of tax policy is very important in efforts to increase business productivity, particularly through the provision of tax incentives in line with one of the principles in supply-side tax policy. However, studies to evaluate the Value Added Tax (VAT) policy implementation on animal feed using the supply-side tax policy perspective is very rare. This research is aimed at analyzing the impact of VAT incentives on animal feeds on the tax burden borne by the taxpayer both in carrying out their obligations and obtaining their rights or so called cost of taxation in Indonesia. The research uses qualitative approach with both qualitative and quantitative data. The data is collected through in-depth interview with eleven relevant informants, literature study, and secondary data. The study finds that (1) the policy raises the cost of taxation in the form of compliance cost, direct money cost, time cost and psychological cost for the animal feed industry, (2) the policy has a contra-productive effect to the effort of improving the national animal feed production capacity along with the cascading effect and opportunity cost arising from the policy implementation; and (3) the policy warrants a different impact for domestic animal feed producers and importers due to to the absence of the cascading effect. These findings highlight that the application of tax-incentive distribution of VAT on animal feed input materials disrupts the company’s cash flow and limits the production capacity for business actors since it is in contradiction to the supply-side tax policy principle. This study recommendsa re-regulation and de-regulation as an alternative to tackle the issues.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ipsr.v4i1.17161

Abstract

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
Co-Authors Haula Rosdiana Jamhari Jamhari