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p-Index From 2020 - 2025
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All Journal ARRUS Journal of Social Sciences and Humanities
Dwi Purwanto, Andi
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Fiscal Policy and Tax Implications for Medical Device Resilience in Indonesia Adji, Arga Setyo; Maulana Satrioaji, Abdillah; Haksama, Setya; Dwi Purwanto, Andi
ARRUS Journal of Social Sciences and Humanities Vol. 5 No. 1 (2025)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum3527

Abstract

The high degree of dependence on imported medical devices in Indonesia poses challenges to national resilience in the healthcare sector. Fiscal policies, including taxation regulations, fiscal incentives, and import substitution strategies, play a significant role in enhancing the competitiveness of the domestic medical device industry. This study employs a normative method with a legislative approach to analyse the impact of taxation regulations on the competitiveness of the medical device industry. The findings indicate that 1) import duties regulated under PMK No. 26/PMK.010/2022 provide protection for local products but require synergy with fiscal incentives, as outlined in PP No. 45 Tahun 2019; 2) import substitution policies have successfully increased local production but are still constrained by dependence on imported raw materials; 3) tax regulations, such as Article 22 of Law No. 36/2008 and the imposition of a 10% VAT, contribute to protecting the domestic market, but the tax burden on end consumers remains a challenge; and 4) a more integrated and sustainable fiscal policy framework is needed to foster innovation, efficiency, and acceleration of the independence of the medical device industry in Indonesia. This study highlights the importance of strengthening fiscal regulations to support the resilience of the national healthcare sector.
The Application of Article 87 of Law Number 30 of 2014 on Government Administration in State Administrative Court Decisions Related to Medical Disputes Adji, Arga Setyo; Michelle Vincentia, Vania; Maulana Satrioaji, Abdillah; Dwi Purwanto, Andi; Haksama, Setya
ARRUS Journal of Social Sciences and Humanities Vol. 5 No. 4 (2025)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum4028

Abstract

Medical disputes often arise from disagreements in healthcare services involving medical personnel, such as doctors and nurses, which may lead to patient injuries or death. Article 87 of Law No. 30 of 2014 provides a legal basis for courts to annul administrative decisions that are legally flawed or involve abuse of authority, thereby protecting medical personnel from unfair sanctions. This study employs a normative method with a statutory approach and finds that: 1) Article 87 offers significant legal protection for medical personnel; 2) This article promotes transparency and accountability in administrative decisions within the healthcare sector; 3) The implementation of Article 87 also safeguards patients' rights by ensuring decisions are examined fairly and transparently; 4) The application of Article 87 principles contributes to improving the quality of healthcare services by encouraging objective and professional administrative decisions.
Co-Authors Adji, Arga Setyo Maulana Satrioaji, Abdillah Michelle Vincentia, Vania Setya Haksama