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All Journal Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Journal of Humanities and Social Studies ESENSI: Jurnal Manajemen Bisnis JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Cahaya Mandalika Asian Journal of Management Analytics (JUMPER) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Manajemen Bisnis Sinergi : Jurnal Ilmiah Multidisiplin Journal of Management
Harahap, Subur
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Physics Social Sciences

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Journal : JURNAL LENTERA BISNIS

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ANTARA PAJAK DAN HARGA TIKET : TANTANGAN FISKAL MASKAPAI INDONESIA DI TENGAH GEMPURAN MASKAPAI REGIONAL ASEAN Harahap, Subur; Wibowo, Edi Wahyu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2098

Abstract

Indonesia’s aviation industry plays a crucial role in national connectivity but faces significant challenges from regional competitors offering lower ticket prices. Domestic airlines bear heavier fiscal burdens, including aviation fuel taxes, VAT on tickets, and non-tax state revenues, which increase operational costs and reduce competitiveness. Using a comparative qualitative approach, this paper examines Indonesia’s fiscal policies against those of neighboring countries such as Singapore and Malaysia. Findings show that higher taxation weakens domestic airlines’ market position, while regional carriers benefit from lighter fiscal regimes and subsidies. Policy recommendations include reducing aviation fuel taxes, providing VAT incentives, and subsidizing airport infrastructure to strengthen the competitiveness of Indonesian airlines.
Co-Authors AA Sudharmawan, AA Adrie Oktavio Ali, Makhrus Armawan, Iwan Bakri Bakri Bartha A., Dicky Batjo, Sitti Nurjana Degdo Suprayitno Dini Wulandari Dwi Irawati EFENDI Eliza Ferdinant Nuru Gunawan, Sahrul HERU HUTABARAT, METYRIA IMELDA Ika Wulandari Joni Devitra, Joni Karnawi Kamar, Karnawi Khoiriawati, Novi Lucky, Muhammad M. Amin Mardhotillah, Bunga Melinda Melinda Muhamad Risal Tawil Muhsin Nainggolan, Elisabeth Nelly Ervina Noer Aisyah Barlian, Noer Aisyah Pilipus Ramandei Purnomo, Harries Putri Mutira Raden Mohamad Herdian Bhakti Redjeki, Finny Rely, Gilbert Rerung, Ahadi Riyan Hidayat Safar, Muh Santosa, Tomi Apra Sinaga, Hommy Dorthy Ellyany Siska, Emi Yulia Sucipto, Bambang Sukini, Sukini Syavardie, Yimmi Tumangger, Aiso Ise Wahjono, Dani Siswardhani Wibowo, Edi Wahyu Widada, Dharma Widodo, Hadi Yatimin Yatimin