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All Journal International Journal of Renewable Energy Development Journal of Indonesian Economy and Business Jurnal Administrasi Publik : Public Administration Journal Syntax Literate : Jurnal Ilmiah Indonesia Politik Indonesia: Indonesian Political Science Review BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Haula Rosdiana
University of Indonesia
Humanities Chemistry Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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REFORMULATING POLICY ON FREQUENCY USAGE FEES AS NON-TAX STATE REVENUE: URGENCY AND ITS IMPLICATIONS Rosdiana, Haula
Journal of Indonesian Economy and Business Vol 25, No 2 (2010): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.644 KB)

Abstract

Spectrum/frequency is a backbone of telecommunication industry and an input to produce various goods and services. Because of its being a limited resource, by tradition it has come to be owned by the state. Many governments levy usage fees/charges to establish a managed spectrum environment or to generate national fiscal income. This varies in different countries. Government of Indonesia levies several taxes and fees/charges totelecommunication operators. As a result, there are double or multi-tax costs of taxation, which can distort productivity. This phenomenon shows that government should considerreformulating frequency usage fees policy in order to minimize the cost of taxation, promote teledencity, affordability, and growth of telecommunication industry. Moreover, many researches have showed that telecommunication industry could accelerate GrossNational Product (GNP).This study describes all taxes and fees/charges applied to telecommunication industry in Indonesia, comparing them to those of some other countries, and analyze frequencyusage fees based on the theory of earmarking tax. An alternative way to reformulate levy policy on frequency usage fee is analyzed by simulating its impacts using system dynamic.The result shows that taxes and fees/charges applied to telecommunication industry increased cost of taxation, and government should simplify in order to give them moreopportunity to increase their productivity resulting in products of good quality and affordable price. Furthermore, it is better for government to levy frequency usage feesbased on earmarking concept, so the frequency regulator can optimize its role to manage spectrum effectively and efficiently. Moreover, the government can provide public anduniversal services, especially in rural areas.Keywords: Frequency Fees, Earmarked Tax, Cost of Taxation, Supply side tax policy
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 | Full PDF (433.087 KB) | 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
SUPPORTING FACTORS IN IMPLEMENTING JOINT ANALYSIS POLICY BETWEEN THE DIRECTORATE GENERAL OF TAX AND CUSTOMS AND EXCISE Nurfadilah, Wandayani; Rosdiana, Haula
Jurnal Administrasi Publik : Public Administration Journal Vol 10, No 1 (2020): JURNAL ADMINISTRASI PUBLIK (PUBLIC ADMINISTRATION JOURNAL) JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i1.3089

Abstract

The Ministry of Finance released the Synergy Program (Joint Program) in 2017, where one of the subprograms is a Joint Analysis between the Directorate General of Tax and Customs. Joint Analysis is intended to optimize state revenue, tax compliance and can be developed by other subprograms. The implementation of Joint Analysis can encompass non-compliant importers and exporters and close the tax avoidance gap by shifting the location of activities or company domiciles between regions of Indonesia. The purpose of this study is to analyze the enabling factors in implementing a joint analysis policy between the Directorate General of Tax and Customs. This study adopts the positivism paradigm with qualitative methods. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that political support and commitment from the leadership were quite good, but equal treatment at the Regional Office level was still a chore to complete. The legal regulations are complete and clear enough to accommodate the implementation of the program even though the technical operational standards at the Regional Office level are not yet rigid. Resources and governance are quite good although it requires time for the joint team to learn about business processes. Understanding between parties is considered quite good with the growing development of trust and joint commitment to secure state revenue. Communication between joint teams is done practically and flexibly, data exchange can be by email or WhatsApp group. The use of data analytics applications is also quite effective even though it has not yet reached all Regional Offices.
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
Rekonstruksi Konsepsi Supply-side Tax Policy ROSDIANA, HAULA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

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.
Menggagas Model Proyeksi Penerimaan PKB dan BBNKB ROSDIANA, HAULA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

Local Tax Offices usually use linear model to forecast revenue from vehicle tax (Pajak Kendaraan Bermotor /PKB) and vehicle ownership transfer fee (Bea Balik Nama Kendaraan Bermotor/BBNKB). They only employ macroeconomic factors, such as inflation, economic growth and foreign exchange rate. Actually, there are non macroeconomic elements that can influence regional government revenue from PKB and BBNKB. PKB depends on the amount of vehicles in the region. The preference to use mass transportations and regional government policies to minimize number of cars affects the number of vehicles. The tax objective of BBNKB is to transfer ownership of new or old vehicle. So, besides buying power factor, the pattern of people to choose between motorcycle or car, and migration of people will affect regional government revenue. The result shows the alternative model of forecasting PKB and BBNKB revenue by taken into account the non macroeconomic factors that influence people preferences to buy vehicle and preferences to use mass transportation instrument.
How ‘Pro Corporate Cash-Flow Tax’ Design May Promote The Development Of Telecommunication Industry Rosdiana, Haula
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

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.
Evaluating State Levies for Higher Education ROSDIANA, HAULA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

In a number of developed countries, tax incentives for universities have improved the quantity and quality of graduates; in the long run, recapture tax potential losses have grown due to workforces with high levels of income. Therefore it is essential to review policies on state levies in Indonesia, since only 4% of the total national workforce have university-level education. The research maps and evaluates various forms of tax incentives for education under various tax regimes. Data is gathered through documentation study, extensive interviews, and focused group discussions. The policies are evaluated using the six policy criteria proposed by Dunn (2003). Research shows that there are many types of state levies for education, both in the form of taxes and non-tax state revenue (PNBP). In general, current policies for income tax (PPh) incentives are more progressive compared to those of previous tax regimes, although other tax incentive policies still face many limitations. Furthermore, tax incentives for higher education have not fully met the requirements for effectiveness, efficiency, adequacy, equity, responsiveness and appropriateness. It is our hope that findings from this research will serve as recommendations for policymakers in refining policies on tax incentives for higher education.
Does State Levies Policy Support Minapolitan Program In Indonesia Rosdiana, Haula
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

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.
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

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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.
Co-Authors Abidin, Mohammad Zainul Alrajbie, Mohammad Toffani Jamhari Jamhari Murwendah Murwendah Raymundus, Torganda Raymundus, Torganda Roy Valiant Salomo Wandayani Nurfadilah, Wandayani