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Adrianto Dwi Nugroho
Faculty of Law, Universitas Gadjah Mada
Law, Crime, Criminology & Criminal Justice

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Conceptual Analysis on the Potential Regulation of Income Tax Incentives for Floating Hospital’s Financing by State-Owned Enterprises Adrianto Dwi Nugroho; Regina Ditta Prameswari Bismark
Pandecta Research Law Journal Vol 18, No 2 (2023): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v18i2.47592

Abstract

This study aims to explore the possibility of tax facility to encourage financing of floating hospitals in Indonesia by state-owned enterprises. This research combines juridical and empirical methods by using data collected from questionnaire, interview, and literature studies. This study finds that income tax facility in the form of deduction of donation made for floating hospitals from taxable income of state-owned enterprises could increase their interests in financing operating expenses of floating hospitals. In formulating the facility, the Ministry of Health should communicate with the Ministry of Finance to expand the scope of tax allowance to include floating hospitals as social infrastructure or to qualify donations made specifically to improve accessibility of health facilities in certain regions.
Co-Authors Regina Ditta Prameswari Bismark