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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Ilmu Sosial dan Ilmu Politik Politik Indonesia: Indonesian Political Science Review Jurnal Vokasi Indonesia SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Vokasi Indonesia
Murwendah Murwendah
Faculty Of Administrative Science, Universitas Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Rethinking Value-added Tax Policy on Domestic Wastewater Treatment Services in Indonesia Murwendah, Murwendah; Rosdiana, Haula; Inayati, Inayati; Iraman, Endra
JSP (Jurnal Ilmu Sosial dan ilmu Poltik) Vol 28, No 2 (2024): November
Publisher : Faculty of Social and Political Sciences, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jsp.88456

Abstract

The provision of wastewater treatment services is crucial for protecting human health and maintaining clean water availability. This goal is also a key priority in the Sustainable Development Goals (SDGs). However, the wastewater treatment sector in Indonesia is subject to Value-Added Tax (VAT), resulting in higher expenses for wastewater services, including the costs associated with tax collection. Excessive taxation, including VAT, might decrease the availability of domestic wastewater treatment services from the producers' side and restrict consumers' access to these services. Instead, tax policy should provide incentives for domestic wastewater services aiming to promote development. This study examines the adoption of a VAT policy for domestic wastewater treatment services in Indonesia, emphasising its effects on affordability and sustainability in domestic wastewater management and its policy alternatives. This study employs a qualitative approach. Field observations with in-depth interviews and Focus Group Discussions were conducted in several domestic wastewater treatment sites in DKI Jakarta, Medan, and Surakarta. These field observations were conducted to collect data and information about the business processes in the industries and taxation aspects, especially VAT that affects the industries. The results indicate that providing VAT facilities is crucial for advancing the SDGs program. The VAT facilities policy will result in more significant advantages for the government and society than the revenue forgone from the facilities. This study suggests that developing a policy regarding VAT facilities is essential for domestic wastewater treatment systems. The facilities should apply to services provided by local governments or private entities in collaboration with the government. This VAT incentive proposal is simplified due to its compliance with Article 4A paragraph (3) letter (m) of VAT Law No. 42 of 2009, recently amended by Law No. 7 of 2021. While this study has provided insights into the current situation, further studies need to be conducted to investigate VAT facilities' impact on producers and consumers in the wastewater treatment sector, including the multiplier effects of providing VAT incentives.
Tax Incentives For Indonesian Philanthropy: The Balance of Effectiveness of Pull Factor and The Role of The State Rosdiana, Haula; Murwendah, Murwendah; Inayati, Inayati
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 11 No. 2 (2019)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v11i2.11240

Abstract

This study aims to evaluate the tax policy on philanthropy in Indonesia. The data are analyzed using mixed approach. The findings of this study indicate that the lack of dynamics in current tax policy is not in harmony with the rapid development of increasingly varied philanthropic activities. Therefore, the donors and recipients face uncertainty related to taxation on philanthropy including tax treatment and tax incentives that can be obtained from the government. Applicable tax policies have not been able to provide incentives for various types of taxes. In other words, the policy of tax incentives on philanthropy activities has not been a pull factor fo rthe community to be more actively involved in philanthropy activities. Regulatory improvement is necessar y, including accommodation of incentives for all types of taxes on philanthropy in Indonesia. Abstrak:Penelitian ini bertujuan untuk mendorong kebijakan pajak filantropi di Indonesia. Data dianalisis dengan menggunakan pendekatan campuran. Temuan penelitian ini menunjukkan bahwa kurangnya dinamika dalam kebijakan perpajakan saat ini tidak selaras dengan perkembangan pesat kegiatan filantropi yang semakin bervariasi. Oleh karena itu, para donor dan penerima menerbitkan publikasi terkait perpajakan filantropi termasuk perlakuan pajak dan insentif pajak yang diperoleh dari pemerintah. Kebijakan pajak yang berlaku belum dapat memberikan insentif untuk berbagai jenis pajak. Dengan kata lain, kebijakan insentif pajak pada kegiatan filantropi belum menjadi faktor penarik bagi masyarakat untuk lebih aktif terlibat dalam kegiatan filantropi. Selain itu, masalah yang terkait dengan administrasi pajak masih ditemukan dalam implementasinya. Perbaikan regulasi diperlukan, termasuk insentif untuk semua jenis pajak untuk filantropi di Indonesia. 
Co-Authors Dubelmar, Dini Dwi Kartini, Made Astrin Haula Rosdiana Haula Rosdiana Inayati Inayati Inayati Inayati Iraman, Endra Krisna Puji Rahmayanti Maisarah Putriyandri Atsani Malau, Griselda Mariana Mareli, Sabila Muhammad Raihan Tsanymahdy Raymundus, Torganda Saragih, Arfah Habib Tsanymahdy, Muhammad Raihan Vanessa, Yolanda Yolanda Vanessa Zulfa Yudhanto, Daffa