Hasil Pencarian  ::  Simpan CSV :: Kembali

"Penelitian ini bertujuan untuk menganalisis perbandingan insentif pajak penghasilan super deduction tax atas biaya penelitian dan pengembangan di Indonesia dan Singapura serta menganalisis implikasi yang didapatkan dari penerapan insentif tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data studi kepustakaan dan wawancara mendalam. Hasil dari penelitian ini menunjukan bahwa terdapat perbedaan dalam penerapan insentif super deduction tax di Indonesia dan Singapura. Dalam penerapan insentif super deduction tax di Singapura terdapat kenaikan dalam persentase dan nilai GERD serta adanya peningkatan produktivitas perusahaan setelah melakukan R&D. Oleh karena itu, pemerintah diharapkan dapat memaksimalkan pengimplementasian insentif super deduction tax atas biaya penelitian dan pengembangan (R&D) serta melakukan evaluasi seperti yang dilakukan Singapura. Selain itu, peningkatan faktor non pajak dapat menjadi faktor pendukung peningkatan R&D dibarengi dengan upaya pengawasan oleh lembaga terkait sehingga pengimplementasian insentif super deduction tax atas biaya R&D di Indonesia menjadi lebih optimal dan tepat sasaran.

---

This study aims to analyze the comparison of super deduction tax income tax incentives on research and development costs in Indonesia and Singapore and analyze the implications obtained from the application of these incentives. This study uses a qualitative approach with data collection techniques of literature study and in-depth interviews. The results of this study indicate that there are differences in the application of super deduction tax incentives in Indonesia and Singapore. In the application of super deduction tax incentives in Singapore, there is an increase in the percentage and value of GERD as well as an increase in company productivity after conducting R&D. Therefore, the government is expected to maximize the implementation of super deduction tax incentives on research and development (R&D) costs as well as carry out evaluations like what Singapore did. In addition, the increase in non-tax factors can be a factor supporting the increase in R&D coupled with supervisory efforts by related institutions so that the implementation of super deduction tax incentives on R&D costs in Indonesia becomes more optimal and on target.

"

"Pemerintah Indonesia berupaya mendorong partisipasi sektor industri untuk melakukan kegiatan penelitian dan pengembangan (litbang). Salah satu dukungan pemerintah dalam meningkatkan litbang swasta adalah melalui penerbitan kebijakan super tax deduction (STD) atas kegiatan litbang. Akan tetapi, jumlah wajib pajak yang memperoleh konfirmasi kesesuaian untuk melakukan litbang masih sedikit jika dibandingkan dengan jumlah wajib pajak secara keseluruhan. Penelitian ini memiliki dua tujuan. Tujuan pertama adalah untuk mengevaluasi efektivitas penerapan STD atas kegiatan litbang. Tujuan kedua adalah untuk menganalisis faktor pendukung dan faktor penghambat penerapan kebijakan STD atas kegiatan litbang. Penelitian ini menggunakan metode kualitatif. Pengumpulan data dilakukan melalui wawancara mendalam dan studi kepustakaan. Berdasarkan tujuan pertama, hasil penelitian menunjukkan bahwa insentif STD belum sepenuhnya efektif dengan dua indikator dimensi. Pertama, dimensi tepat kebijakan belum berjalan optimal karena tujuan pemberian insentif STD untuk meningkatkan kegiatan penelitian dan pengembangan di Indonesia belum tercapai. Kedua, dimensi tepat lingkungan belum berjalan efektif yang disebabkan oleh potensi multitafsir terkait metode pengakuan dan pencatatan biaya litbang antara akuntansi dengan pajak. Sesuai dengan tujuan penelitian kedua, hasil penelitian menjelaskan bahwa terdapat tiga faktor pendukung dan tiga faktor penghambat dalam penerapan kebijakan STD atas kegiatan litbang. Faktor pendukung di antaranya meliputi sosialisasi kebijakan STD atas kegiatan litbang, keandalan sistem OSS (Online Single Submission) sebagai sarana pengajuan insentif, dan koordinasi antar kementerian/lembaga pelaksana. Faktor penghambat di antaranya meliputi kondisi perekonomian lesu akibat pandemi Covid-19, keterbatasan pengetahuan sumber daya dan jumlah narahubung, dan desain kebijakan STD atas kegiatan litbang yang kurang mendorong industri untuk mengajukan insentif pengurangan pajak super.

---

The Indonesian government seeks to encourage industrial sector participation in conducting research and development (R&D) activities. One of the government's supports in increasing private R&D is through the issuance of a super tax deduction (STD) policy for R&D activities. However, the number of taxpayers who have received confirmation of conformity to carry out R&D is still small when compared to the total number of taxpayers. This research has two objectives. The first objective is to evaluate the effectiveness of applying STD to R&D activities. The second objective is to analyze the supporting factors and inhibiting factors for implementing STD policies on R&D activities. This study uses a qualitative method. Data collection was carried out through in-depth interviews and literature studies. Based on the first objective, the research results show that STD incentives are not fully effective with two dimensional indicators. First, the right policy has not run optimally because the goal of providing STD incentives to increase research and development activities in Indonesia has not been achieved. Second, the right environment dimension has not been effective due to the potential for multiple interpretations related to the method of recognizing and recording R&D costs between accounting and taxes. In accordance with the second research objective, the results of the study explain that there are three supporting factors and three inhibiting factors in the application of STD policies to R&D activities. The supporting factors include the dissemination of STD policies on R&D activities, the reliability of the OSS (Online Single Submission) system as a means of submitting incentives, and coordination between implementing ministries/agencies. Inhibiting factors include the sluggish economic condition due to the Covid-19 pandemic, limited knowledge of resources and the number of contact persons, and the design of STD policies on R&D activities that do not encourage the industry to apply for super tax reduction incentives."

"ABSTRAKPerusahaan membutuhkan inovasi untuk dapat bersaing dengan kompetitornya. Untuk melahirkan suatu inovasi dibutuhkan beberapa cara, salah satunya adalah melalui kegiatan penelitian dan pengembangan. Kegiatan penelitian dan pengembangan adalah proses yang penting untuk melahirkan inovasi. Pemerintah memberikan dukungan untuk mendorong kegiatan ini, salah satunya melalui insentif pajak berupa super tax deduction. Penelitian ini menggunakan metode pendekatan kualitatif dengan teknik analisis data kualitatif. Penelitian ini akan meninjau adanya pemberian super tax deduction untuk kegiatan penelitian dan pengembangan dari konsep kebijakan dan prinsip perpajakan, dan teori insentif pajak. Adanya pemberian fasilitas ini menunjukan adanya pemenuhan konsep kebijakan supply-side tax policy, prinsip certainty, neutrality, dan revenue adequacy. Selanjutnya penelitian ini diharapkan dapat memberikan masukan kepada pihak yang terkait dengan adanya pemberian fasilitas ini, yaitu Direktorat Jenderal Pajak, Badan Kebijakan Fiskal, Kementerian Perindustrian, dan Kementerian Riset Teknologi dan Pendidikan Tinggi dalam membuat peraturan teknis fasilitas ini supaya perusahaan di Indonesia dapat terdorong untuk melakukan kegiatan penelitian dan pengembangan di Indonesia.

---

ABSTRACT

Companies need innovation to be able to compete with competitors. To give birth to innovation requires several ways, one of which is through research and development activities. Research and development activities are important processes for giving birth to innovation. The government provides support to encourage this activity, one of which is through tax incentives in the form of super tax deduction. This study uses a qualitative approach with qualitative data analysis techniques. This research will review the existence of super tax deduction for research and development activities from the concept of tax policy and principles, tax incentive theory and research and development. The existence of the facility shows the fulfillment of the concept of supply-side tax policy, certainty neutrality and revenue adequacy principle. Furthermore, this research is expected to provide input to parties related to the provision of this facility, namely the Directorate General of Tax, the Fiscal Policy Agency, the Ministry of Industry, and the Ministry of Research Technology and Higher Education in making technical regulations for this facility so that companies in Indonesia can be encouraged to conduct research and development activities in Indonesia."

"Penelitian ini membahas tentang perlakuan pajak atas biaya litbang di Indonesia dan membandingkan dengan perlakuan pajak atas biaya litbang di negara lain yang mendapatkan insentif pajak. Tujuan dari penelitian ini memetakan bentuk-bentuk insentif pajak di negara lain, dan membandingkan dengan bentuk perlakuan pajak atas biaya litbang pada industri susu di Indonesia. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan metode pengumpulan data wawancara mendalam dan studi kepustakaan.

Hasil dari penelitian ini yaitu bentuk-bentuk insentif pajak di beberapa negara seperti Malaysia , Singapura, India menganut model deduction dalam jumlah yang lebih besar dari Indonesia dan bentuk insentif seperti double deduction di Malaysia dan tax credit seperti di Jepang apabila dibandingkan dengan perlakuan biaya litbang di Indonesia yaitu single deduction lebih menguntungkan secara tax saving apabila diterapkan pada industri susu di Indonesia. Untuk pengeluaran aktiva tetap yang dipakai dalam riset, bentuk insentif seperti penyusutan dipercepat memberikan penghematan pajak di tahun-tahun awal.

---

This study discusses the tax treatment of R D cost in Indonesia and compared with the tax treatment of R D cost in other countries that receive tax incentives. The purpose of this study mapping the forms of tax incentives in other countries, and comparing the shape of the tax treatment of R D cost to the dairy industry in Indonesia. The approach used in this research is descriptive qualitative data collection methods in depth interviews and literature study.

The results of this study are the forms of tax incentives in some countries such as Malaysia, Singapore, India is a model of deduction in an amount greater than Indonesia and incentives such as double deduction in Malaysia and the tax credit, as in Japan when compared with the treatment of R D cost in Indonesia single deduction that is more advantageous tax saving when applied to the dairy industry in Indonesia. For expenses of fixed assets used in research, incentives such as accelerated depreciation provides tax savings in the early years."

"Dengan perkembangan dan potensi usaha sosial, pemerintah Indonesia belum menggunakan kebijakan insentif pajak sebagai upaya mendukung usaha sosial. Penelitian ini menganalisis kebijakan insentif pajak yang ada bagi usaha sosial di Indonesia. Metode penelitian yang digunakan adalah metode gabungan (mixed method), dimana data kuantitatif dikumpulkan dari kuesioner serta data kualitatif didapatkan dari wawancara mendalam dan studi kepustakaan. Dari data kualitatif yang dikumpulkan, ditemukan bahwa Inggris dan Malaysia mengarahkan kebijakan insentif pajak untuk memperkuat aspek pendanaan bagi usaha sosial. Penerapan insentif pajak di kedua negara tersebut, melalui berbagai proses pengembangan dari sisi ekosistem usaha sosial dan juga ekosistem pendanaan sosial. Jika melihat konteks Indonesia, insentif pajak yang ada masih mendikotomikan antara nirlaba dan profit, sehingga jika diterapkan untuk usaha sosial yang bersifat campuran, masih memiliki beberapa keterbatasan dan tidak dapat mencakup semua tipe usaha sosial yang ada. Berdasarkan pengukuran data kuantitatif, ditemukan bahwa responden memiliki persepsi positif atas kewajiban perpajakan dan insentif pajak yang ada saat ini. Meskipun begitu, terdapat kesenjangan antara persepsi atas manfaat yang diharapkan dengan manfaat yang nyata diterima usaha sosial saat ini. Dari segi informasi, usaha sosial yang terjaring merasa belum cukup mengetahui dan memahami pilihan insentif yang ada saat ini.

---

With the development and potential of social enterprises, the Indonesian government has not used tax incentive policies as an effort to encourage the development of social enterprises. This study analyzes existing tax incentive policies for social enterprises in Indonesia. The research method used is a mixed method, where quantitative data are collected from questionnaires and qualitative data is obtained from in-depth interviews and literature studies. From qualitative data collected, it was found that the UK and Malaysia direct their tax incentive policies to strengthen aspects of funding for social enterprises. The implementation of tax incentives in both countries, through various development processes from the supply and demand side of the social enterprise ecosystem and also the ecosystem of social funding. At the Indonesian context, the existing tax incentives are still dichotomous between non-profit and profit, so that if applied to a hybrid enterprise like social enterprise, it still has some limitations and cannot cover all types of existing social enterprises.Based on the research that has been done, it was found that respondents has a positive perception of current tax obligations and tax incentives. Even so, there is a gap between the perception of expected benefits and the actual benefits received by social enterprises. In terms of information, social enterprises feel that they do not really know and understand the current incentive choices."

"Peningkatan kualitas sumber daya manusia merupakan prioritas pemerintah Kabinet Kerja Jilid II. Penentuan pengembangan sumber daya manusia menjadi fokus pemerintah bukan tanpa alasan, pasalnya kualitas sumber daya manusia Indonesia masih tergolong kurang baik karena angka pengangguran terbuka didominasi oleh lulusan SMK dan diploma atau pendidikan vokasi serta masih adanya miss match antara pendidikan vokasi dengan kebutuhan dunia industri. Dalam upaya untuk menggandeng banyak pihak terutama private sectors dalam upaya pengembangan SDM, Pemerintah menerbitkan sebuah kebijakan insentif pajak super tax deduction yang tercantum dalam PMK Nomor 128 Tahun 2019. Pendekatan yang digunakan dalam penelitian super tax deduction atas pendidikan vokasi adalah postpositivisme dengan teknik analisis data kualitatif. Hasil dari penelitian ini menunjukan bahwa kebijakan super tax deduction sudah didasarkan dan dapat meminimalkan permasalahan yang sedang berkembang, kebijakan jelas dan cukup mudah untuk dipahami klausul pemberitahuan diimplementasikan sesuai dengan kebijakannya. Namun, pada tahun 2019, sistem OSS sebagai pendukung tidak berjalan secara optimal sehingga belum dapat digunakan. Implementasi kebijakan super tax deduction sudah cukup sesuai dengan batasan yang ada dalam PMK Nomor 128 Tahun 2019, selain itu super tax deduction dapat meningkatkan sinergitas antara pemerintah, industri, dan pendidikan vokasi. Namun, terdapat permasalahan yang terjadi yaitu pada saat penyampaian realisasi biaya, kekecewaan dari sektor perbankan dan retail, dan tanggapan kekhawatiran akan dilakukan pemeriksaan. Sepanjang 2019 terdapat 3 wajib pajak yang memanfaatkan insentif super tax deduction, dan sampai Desember 2020 sudah terdapat 25 WP. Kebijakan super tax deduction atas penyelenggaraan pendidikan vokasi memperhatikan kebijakan prioritas yang dilakukan oleh Kabinet Kerja II yaitu SDM Unggul dan mendukung kebijakan link and match.

---

Improving the quality of human resources is a priority of the Government's “Kabinet Kerja” Volume II. Determination of human resource development is the government's focus, not without reason, the quality of Indonesian human resources is still classified as low, because the open unemployment rate is dominated by SMK graduates and diploma or vocational education graduates and also there is still a miss match between vocational education and the needs of the industrial world. In an effort to collaborate with many parties, especially private sectors in efforts to develop human resources, the Government issued a super tax deduction tax incentive policy listed in PMK Number 128 of 2019.The approach used in super tax deduction research on vocational education is postpositivism with qualitative data analysis techniques. The results of this study indicate that the super tax deduction policy has been based on and can minimize developing problems, is clear and easy enough to understand, “pemberitahuan” clause are implemented in accordance with the policy. However, in 2019, the OSS system as a support did not run optimally so it could not be used. The implementation of the super tax deduction policy is sufficient in accordance with the limits in PMK Number 128 of 2019, super tax deduction policy also can increase synergy between the government, industry, and vocational education. However, there were problems that occurred, namely during the submission of cost realization, disappointment from the banking and retail sectors, and responses to concerns that an examination would be carried out. Throughout 2019 there were 3 taxpayers who took advantage of the super tax deduction incentive, and until December 2020 there were already 25 taxpayers. The super tax deduction policy on the implementation of vocational education takes into account the priority policies carried out by the Kabinet Kerja II, namely “SDM Unggul” and supports the link and match policy."

"Penelitian ini membahas kebijakan insentif Pajak Penghasilan pada penanaman modal di industri pengolahan kelapa sawit. Penelitian ini merupakan penelitian kualitatif. Hasil penelitian menyimpulkan bahwa latar belakang pemberian fasilitas pajak tersebut dalam rangka peningkatan investasi demi mendorong hilirisasi industri pengolahan kelapa sawit. Adanya berbagai hambatan mulai dari pertimbangan bisnis, faktor pajak dan non-pajak lainnya menyebabkan fasilitas Pajak Penghasilan tidak diminati investor untuk beberapa sektor pengolahan kelapa sawit. Peneliti memberikan rekomendasi agar fasilitas Pajak Penghasilan lebih efektif dan aplikatif, yaitu: penurunan threshold nilai investasi, mempertahankan tarif bea keluar CPO, perbaikan infrastruktur dan kemudahan pembebasan lahan dan perizinan.

---

This research discusses the income tax incentives to investments in palm oil processing industry. This study is a qualitative research. The research concludes that the background providing incentives tax in order to encourage increased investment for the downsteram of palm oil processing industry. A number of obstacles ranging from business considerations and factors tax or other causes of non-tax Income Tax facilities are not attractive to investors. Researchers gave recommendations that facility income tax is more effective and applicable, such as decrease the threshold value of investment, retaining the CPO export tax rate, improvement infrastructure, and ease of land acquisition and licensing."