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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of National Paradigm - Based Resilience Strategy
Nurlaeli, Isna
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Economics, Econometrics & Finance Social Sciences

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CRITICAL SUCCESS FACTORS OF SUPER TAX DEDUCTION INCENTIVES FOR R&D ACTIVITIES CARRIED OUT BY THE INDUSTRIAL SECTOR Nurlaeli, Isna; Rahayu, Ning
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13690

Abstract

In order to achieve Indonesia Gold 2045, with one of the missions being an advanced economy country, Indonesia needs to increase its Gross Domestic Product (GDP). One of the programs is to improve the quality of human resources and science and technology, which is carried out through increasing research and development activities. After further review, it turns out that spending on research and development activities compared to Indonesia's Gross Domestic Product is still low, private participation in research and development is still less than the government. The government makes a policy of providing super tax deductions to companies that carry out certain research and development activities in Indonesia. This research was conducted to determine the critical success factors (CSF) or success factors that must be considered by policy makers in implementing super tax deduction for research and development activities, which were carried out with a post positivist approach and data collection by in-depth interviews. Critical Success Factors (CSF) analyzed are divided into 3 dimensions, namely relevance, effectiveness, and efficiency. In the dimension of relevance, the form of super tax deduction incentives is the right form if the cost factor constraint in hindering research and development activities carried out by the industry applies ceteris paribus, and it is necessary to adjust the form of incentives according to industry needs. In addition, it is necessary to determine clear overall policy targets with the preparation of performance indicators. The dimension of effectiveness shows that in implementing the policy, it is necessary to conduct an evaluation to find out the cause of the company's low enthusiasm in conducting research and development activities and proposing incentives, and it is necessary to increase the intensity of socialization and adequate coordination between the ministries/agencies involved. In terms of efficiency, the use of the Online Single Submission (OSS) system in the implementation of incentive submissions needs to be optimized by developing a synchronized OSS system and supporting transparency in policy implementation.
Critical success factors of the policy plan for the imposition of excise tax on packaged sugar-sweetened beverages in Indonesia based on SWOT analysis Nurlaeli, Isna
Journal of National Paradigm-Based Resilience Strategy Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/napbres.v2i1.2025.1789

Abstract

Background: To curb the rising consumption of packaged sweetened beverages and mitigate the increasing prevalence of diabetes, the World Health Organization (WHO) recommends the use of fiscal instruments. Inspired by other countries that have successfully imposed excise taxes on sugar-sweetened beverages (SSB), Indonesia, which has the fifth-highest number of diabetes cases globally, plans to implement a similar policy starting in 2023. Methods: This research employs a qualitative approach through literature studies and interviews with two employees from the Directorate General of Customs and Excise (DGCE). A Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis framework is applied to identify the Critical Success Factors (CSFs) of the policy across three key dimensions: policy design, implementation process, and taxation institutions. Findings: The SWOT analysis highlights various internal and external factors influencing policy implementation. Strengths include government commitment and public health concerns, while weaknesses involve potential industry resistance and consumer behavior adaptation. Opportunities lie in increased public awareness and revenue generation, whereas threats include regulatory challenges and economic impacts on related industries. Conclusion: To ensure the successful implementation of SSB excise taxation, this study recommends strategic approaches for the DGCE and relevant ministries/institutions. These include refining policy frameworks, strengthening enforcement mechanisms, enhancing public education on health risks, and fostering collaboration between stakeholders. Novelty/Originality of this article: This research provides a structured analysis of the critical success factors and strategic recommendations for implementing SSB excise taxation in Indonesia, offering insights for policymakers to optimize its effectiveness in reducing sugar consumption and improving public health.
Co-Authors Ning Rahayu