TELAAH INSENTIF PAJAK PENERBITAN BUKU

Maxensius Tri Sambodo (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Ahmad Helmy Fuady (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Muhammad Soekarni (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Nika Pranata (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Mahmud Thoha (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Darwin Syamsul Bahri (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Sairi Erfanie (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Firmansyah Firmansyah (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Ernany Dwi Astuty (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Saiful Hakam (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Syarif Hidayat (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Ari Juliano Gema (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Sabartua Tampubolon (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))
Linda Suryani (Pusat Penelitian Ekonomi, Lembaga Ilmu Pengetahuan Indonesia (PPE-LIPI))

Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Vol. 22 No. 2 (2018): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan

ABSTRACTThe creative economy is expected to be increasingly able to improve the quality of national economic development. The publishing sector which is one of 16 (sixteen) creative industry fields is expected to play a more important role to educate people. Thus, it is necessary to develop supporting publishing industry in Indonesia. This article is intended to answer the following five issues: (i) how are the developments, obstacles, opportunities and challenges in the publishing activities? (ii) what is the value chain of publishing business, and how is the tax policy in each chain? (iii) how should tax book publishing incentives be provided? (iv) what is the impact of providing tax incentives on the prospects of a publishing business? (v) how can the provision of tax incentives encourage the development of the publishing sector and the competitiveness of its industry? This study uses a mixed method approach and information deepening is carried out in 7 provinces in Indonesia. This article has resulted two special findings: (i) identifying crucial issues in the book publishing industry; and (ii) produce a formulation of government policy recommendations, specifically to provide tax incentives to encourage the growth of the publishing sector.Keywords: creative economy; publishing book; tax incetives