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All Journal Media Komunikasi FPIPS Journal of Accounting and Management Innovation
Irwanto Irwanto
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pendekatan Social Construction of Technology untuk Teknologi Pendidikan di Indonesia Irwanto Irwanto; Irwansyah Irwansyah
Media Komunikasi FPIPS Vol. 19 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mkfis.v19i1.24184

Abstract

Teknologi membantu para pendidik untuk melakukan pendidikan jarak jauh, atau yang dikenal dengan istilah PJJ, di tengah bencana alam atau bencana sosial. Namun, tingkat literasi digital sebagian besar guru di Indonesia belum berada pada tingkat lanjut. Teknologi masih dikenal sebagai sesuatu yang rumit sedangkan mereka berharap dapat mengejar Net Generations, generasi yang melihat teknologi sebagai alam kedua. Tujuan penelitian ialah untuk memahami pentingnya memahami pendekatan teknologi dalam pendidikan. Analisis data sekunder dilakukan untuk menawarkan perspektif baru pada penelitian sebelumnya. Hasil penelitian menunjukkan bahwa pendekatan Social Construction of Technology (SCOT) lebih selaras dengan karakter bangsa Indonesia secara sosio-ekonomi dan teknologi dapat diimplementasikan berdasarkan model SAMR guna memperlengkapi pemahaman dasar tentang teknologi pendidikan dan mempermudah pemetaan keterampilan literasi digital bagi pendidik Indonesia dalam menyelenggarakan pendidikan.
Comparative Study of Tax Incentives in Indonesia, Malaysia, and the United States of America to Support Research and Development Irwanto Irwanto; Meilani Meilani
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jam.v6i2.538

Abstract

Studies found that R&D help promoting a country’s economic growth. It is important for Indonesia to consider this as a long-run solution to escape middle-income trap since Indonesia’s R&D spending has been below 1% every year. Further studies call for tax incentives as a solution to this problem. The purpose of this study is to compare different tax incentives schemes for R&D, along with giving recommendation to implement those. The approach in this study is qualitative descriptive method with literature review and secondary data. Indonesia provides R&D incentives as additional incentives to other schemes such as investment incentive schemes. However, a new regulation has been formed, PP No. 45 Tahun 2019, to provide R&D based tax incentives which gives 300% deduction on eligible R&D expenses. Yet, the eligibility has not been issued until now. R&D based tax incentive schemes in Malaysia have come to a fruitful success for its brink to reaching high-income country status. Malaysia provides 200% deduction for eligible R&D expenses, tax holiday and investment tax allowance for R&D companies and in-house R&D. Contrarily, the US treat eligible R&D expenses as deductible expenses and give tax credit of 20% or below, determined by historical financial data. This study concludes that Indonesia should define R&D for tax purpose, quickly assess which industry and activities are eligible for 300% super deduction and take Malaysia as an example in the assessment. Finally, Malaysia should slowly reduce unfavourable tax incentives, which are losing potential income, and give other tax incentives which can be a win-win solution to both parties. Keywords: Tax. Incentives, Research and Development, Innovation, Economic Growth, Indonesia, Malaysia, the United States of America.
Co-Authors Irwansyah, Irwansyah Meilani Meilani