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All Journal Journal of S&T Policy and R&D Management Review of Indonesian Economic and Business Studies Kajian Ekonomi dan Keuangan
Eddy Mayor Putra Sitepu
Badan Kebijakan Fiskal, Kementerian Keuangan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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TAX INCENTIVES AND FISCAL SUPPORT TO ENCOURAGE INNOVATION AND TECHNOLOGICAL ADVANCEMENT: A COMPARATIVE STUDY Sitepu, Eddy Mayor Putra
Journal of S&T Policy and R&D Management Vol 12, No 2 (2014): Journal of S&T Policy and R&D Management
Publisher : Pusat Penelitian Perkembangan Iptek, LIPI

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Abstract

Human resources and technology are the greatest capital of a nation at this time. Innovation and technology as a driving force of growth re-quires investment in enormous amount. Studies show that tax incentives and fiscal support contribute significantly to the level of investment in research and development. The varying forms of tax incentives and fiscal support results in different impact on the development of technology and innovation. This study aims to conduct a comparative study of the various forms of tax incentives and fiscal support for research and development as well as provide recommendations on the suitable form of tax incentives and fiscal support to be implemented in Indonesia. Methodology used in this research is literature study by using descriptive analysis. There are broadly three forms of tax incentives and fiscal support given in various countries, namely: (i) super deduction; (ii) tax credit; and (iii) direct subsidy. The results of this study indicate that Indonesia needs to take aggressive measures in encouraging innovation and technology to improve global competitiveness. To support these measures, an aggressive tax incentives formulation is also required in the midst of the competition and to keep pace with other countries in the region. Tax incentives given need to be focused on the areas where Indonesia has comparative advantage.
Effect of fiscal incentives on coal bed methane price: a hypothetical analysis Makmun, Makmun; Sitepu, Eddy Mayor Putra
RIEBS Vol 3, No 2 (2012): RIEBS 2012 (2)
Publisher : P2E-LIPI

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Abstract

Fossil fuel reserves are diminishing and coal bed methane (CBM) has been regarded as a potentialreplacement energy source because Indonesia’s CBM reserves are enormous, up to 453 trillion cubicfeet. To boost investment in CBM development in Indonesia, support in the form of fiscal incentivesis needed. By analysing the effects of incentives on CBM’s selling price this study assesses whether theforms of incentives provided by the government so far have been appropriate and sufficient. This studyuses economic modelling to calculate the effect of incentives on the economics of CBM developmentin Indonesia. The results of this study show that incentives will have a significant effect on CBM’seconomic price if there is a composite of different forms of incentive. Nevertheless, in implementingan incentives policy it is important to consider the effect fiscal incentives will have on the reduction ofthe subsidy for electricity.Keywords: CBM, Fiscal incentive, Economic price
Penerapan Earmarking Cukai Hasil Tembakau di Indonesia: Regulasi dan Konsep Ideal Sitepu, Eddy Mayor Putra
Jurnal Kajian Ekonomi dan Keuangan Vol 20, No 3 (2016)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v20i3.200

Abstract

Konsumsi rokok telah menyebabkan kematian atas setengah dari konsumennya (WHO, 2016), sehingga perlu tindakan dalam skala luas untuk melindungi masyarakat dari bahaya rokok. Di Indonesia, kebijakan earmarking telah diterapkan sejak 2008, namun hasilnya belum seperti yang diharapkan. Tujuan dari penelitian ini adalah untuk menganalisis: tujuan kebijakan earmarking melalui DBH CHT; proporsi alokasi DBH CHT untuk pemerintah daerah; dan dasar alokasi DBH CHT yang tepat. Metodologi yang digunakan adalah studi literatur dengan menggunakan analisis deskriptif kualitatif dan analisis komparatif dengan membandingkan berbagai alternatif dasar alokasi yang dapat digunakan untuk pengalokasian DBH CHT. Berdasarkan hasil penelitian, tujuan dari kebijakan DBH CHT harus dirancang ulang untuk mengakomodasi langkah-langkah yang diperlukan dalam mengatasi eksternalitas negatif akibat merokok. Selanjutnya, tingkat redistribusi harus diubah dari tingkat kabupaten/kota menjadi tingkat provinsi untuk meningkatkan lingkup kebijakan dan ruang lingkup tindakan. Terakhir, dasar alokasi harus didesain ulang karena dasar alokasi saat ini akan mendorong pemerintah daerah untuk meningkatkan produksi rokok daripada mengendalikannya.
Co-Authors Makmun Makmun