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All Journal AFEBI Economic and Finance Review Educoretax IPSAR (International Public Sector Accounting Review)
Dinata, I Putu Hendy Bimantara
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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VACANT HOUSE TAX, A SOLUTION TO HIGH HOUSE PRICES Dinata, I Putu Hendy Bimantara; Tandioga, Frenly Allen Samuel; Cendekiawan, Muslim; Suci, Saraswati Nirmala
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2380

Abstract

This paper will discuss the proposed Vacant House Tax (VHT) implementation scheme in Indonesia, the benefits and potential of VHT implementation in Indonesia, as well as the challenges that must be faced by the government in implementing this tax in Indonesia. the research uses a qualitative method in discussing the topic that is the purpose of this research. The qualitative method in this research is conducted by collecting various literature from books, articles, news, and so on that are relevant to the topic discussed. The potential for additional revenue from VHT is significant enough to increase Regional Original Revenue. This research also provides an overview of the challenges that may occur in the implementation of VHT such as: determining the status and ownership of vacant houses, regulatory adjustments, and environmental and monetary impact. there are research limitations such as in calculating the potential that uses several assumptions caused by the absence of data on the number of vacant houses in Indonesia so that it uses estimated data according to the OECD. This research can add to the study of taxation literature in Indonesia. The research can also be a consideration for the government in designing a tax imposition scheme on vacant houses.
Encouraging Sustainable Development With Green Tax Credit Policy Dinata, I Putu Hendy Bimantara; Firmansyah, Amrie
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.639

Abstract

Climate change is an issue that is currently of concern to various parties. Many studies reveal that climate change can have an adverse impact on various aspects of human life. Therefore, various countries have issued policies to encourage sustainable development to mitigate the effects of climate change. This research examines the implementation of the green tax credit policy in Indonesia as a form of government effort to encourage sustainable development. This research discusses the proposed scheme, benefits, and challenges of implementing green tax credit policy in Indonesia. A qualitative method with a literature study and scoping review is used in this research. The analysis method used in this research is descriptive qualitative. The results of this study show that the green tax credit scheme provides numerous benefits, such as being more universal, being implemented easily, and encouraging sustainable development in the long term. The challenges of implementing this policy are decreased tax revenue, monitoring costs, and resistance from certain parties. Seeing the benefits of green tax credits in promoting sustainable development, the government can consider implementing this policy in Indonesia.
Scoping Review of Green Innovation Development in Indonesia Dinata, I Putu Hendy Bimantara; Saragi, Daniel Edgar Hirasma; Firmansyah, Amrie
AFEBI Economic and Finance Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The purpose of this research is to identify the expansion of GI in Indonesia. We use the scoping review method to answer the research objective. This research is divided into three clusters, i.e., the practice of GI in small and medium enterprises, the practice of GI on the listed company in the Indonesia Stock Exchange, and other issues about GI development in Indonesia. GI has been applied in the business sector with broad and varied stakeholders. It positively impacts the firm performance and the company's competitive advantage. This research can have implications for business owners to implement GI immediately.
Co-Authors Amrie Firmansyah Cendekiawan, Muslim Saragi, Daniel Edgar Hirasma Suci, Saraswati Nirmala Tandioga, Frenly Allen Samuel