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All Journal Social, Ecology, Economy for Sustainable development goals Journal Journal of Economic Resilience and Sustainable Development
Arkan, Muhammad Farrel
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Humanities Economics, Econometrics & Finance Energy Environmental Science Social Sciences

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Towards a sustainable blue economy: An evaluation of Indonesia's post-production non-tax state revenue policy using Dunn’s criteria Arkan, Muhammad Farrel; Rosdiana, Haula
Social, Ecology, Economy for Sustainable Development Goals Journal Vol. 2 No. 2: January (2025)
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/seesdgj.v2i2.2025.1275

Abstract

Background: The Government of Indonesia has regulated the Non-Tax State Revenue (PNBP PHP) policy in relation to the vision of developing a blue economy-based capture fisheries sector. The policy aims to make a substantial transformation in the fiscal policy landscape. This study attempts to evaluate the PNBP Post-Production policy using Dunn's three policy evaluation criteria. Methods: In relation to these objectives, the researcher uses a post-positivist approach to obtain research results. Data collection was conducted through qualitative methods with several stages, namely in-depth interviews, field observations, and literature studies. Findings: The results show that the Post-Production PNBP policy can provide benefits for payers and tax authorities because PNBP is levied on the weight of real catches, not on estimates as regulated by Pre-Production PNBP. However, the PNBP policy does not meet Dunn's three criteria related to effectiveness, efficiency, and fairness. Based on the efficiency criterion, the policy is burdensome for payers and tax authorities. PNBP policy when viewed from the criteria of justice has fulfilled the benefit receive principle. However, the tariff index has not fulfilled the principle of nondiscrimination due to the differentiation of tariffs between vessel sizes which is no longer relevant. Conclusion: The government needs to further evaluate the policy of the Non-Tax State Revenue Policy for Collection of Fishery Products (PNBP PHP) in order to support the development of the capture fisheries sector based on the blue economy, at least the Post-Production PNBP policy must fulfill the three Dunn criteria. Novelty/Originality of this article: This research suggests the adoption of technology in each port that can meet the criteria of policy effectiveness and efficiency. In addition, it is necessary to reformulate the tariff index to meet the criteria of fairness.
Evaluasi kebijakan pada penerimaan negara bukan pajak (PNBP) pasca produksi: studi pembangunan sektor perikanan tangkap berbasis blue economy di Indonesia Arkan, Muhammad Farrel; Rosdiana, Haula
Journal of Economic Resilience and Sustainable Development Vol. 1 No. 2: (Agustus) 2024
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v1i2.2024.1190

Abstract

Pendahuluan: Sehubungan dengan visi pembangunan sektor perikanan tangkap berbasis blue economy, pemerintah mengatur kebijakan Penerimaan Negara Bukan Pajak Pungutan Hasil Perikanan (PNBP PHP). Berdasarkan PP 85/2021, titik pungutan PNBP PHP tersebut digeser dari yang sebelumnya berada di saat mengajukan perizinan berlayar (PNBP Pra Produksi), menjadi berada di saat mendaratkan ikan hasil tangkapan (PNBP Pasca Produksi). Kebijakan ini merupakan transformasi substansial dalam lanskap kebijakan fiskal di Indonesia dan memicu perdebatan sejak dilaksanakan 1 Januari 2023. Penelitian ini bertujuan untuk mengevaluasi kebijakan PNBP Pasca Produksi dengan menggunakan tiga kriteria evaluasi kebijakan dari Dunn, yaitu efektivitas, efisiensi, dan keadilan. Metode: Pendekatan yang digunakan adalah post-positivist dengan teknik pengumpulan data secara kualitatif melalui wawancara mendalam, observasi lapangan, dan studi kepustakaan. Temuan: Hasil penelitian menunjukkan bahwa kebijakan PNBP Pasca Produksi memberikan keuntungan bagi wajib bayar dan fiskus karena PNBP dipungut atas berat ikan hasil tangkapan riil, bukan atas perkiraan sebagaimana diatur PNBP Pra Produksi. Namun, secara keseluruhan kebijakan ini belum memenuhi kriteria efektivitas, efisiensi, dan keadilan. Dari kriteria efektivitas, kebijakan ini belum efektif mencapai tujuan yang ditetapkan. Dari kriteria efisiensi, kebijakan ini memberatkan wajib bayar dan fiskus dari segi direct money costs, time costs, maupun psychological costs. Dari kriteria keadilan, kebijakan ini memenuhi benefit receive principle, tetapi indeks tarif belum memenuhi prinsip nondiskriminasi karena adanya pembedaan tarif antar ukuran kapal yang sudah tidak relevan. Untuk dapat mendukung pembangunan sektor perikanan tangkap berbasis blue economy, kebijakan PNBP Pasca Produksi setidaknya harus memenuhi ketiga kriteria tersebut. Kesimpulam: Oleh karena itu, penelitian ini menyarankan adopsi teknologi di setiap pelabuhan yang dapat memenuhi kriteria efektivitas serta efisiensi kebijakan. Selain itu diperlukan reformulasi indeks tarif agar memenuhi kriteria keadilan.
Co-Authors Haula Rosdiana