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BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Published by Universitas Indonesia
ISSN : 08543844     EISSN : 23557826     DOI : https://doi.org/10.20476/jbb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The scope includes but is not limited to: public policy, administrative reform, local government studies, public and private governance, digital governance and business, digital finance, innovation, entrepreneurship, small businesses, people and culture in organization, knowledge management, organizational behavior, fiscal policy, tax administration, international tax, and the politics of taxation.
Arjuna Subject : Umum - Umum
Articles 5 Documents
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Search results for , issue "Vol. 27, No. 2" : 5 Documents clear
A Review of Value Added Tax Policy on Animal Feed Industry in Indonesia Raymundus, Torganda; Rosdiana, Haula
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 2
Publisher : UI Scholars Hub

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Abstract

The role of tax policy is very important in efforts to increase business productivity, particularly through the provision of tax incentives in line with one of the principles in supply-side tax policy. However, studies to evaluate the Value Added Tax (VAT) policy implementation on animal feed using the supply-side tax policy perspective is very rare. This research is aimed at analyzing the impact of VAT incentives on animal feeds on the tax burden borne by the taxpayer both in carrying out their obligations and obtaining their rights or so called cost of taxation in Indonesia. The research uses qualitative approach with both qualitative and quantitative data. The data is collected through in-depth interview with eleven relevant informants, literature study, and secondary data. The study finds that (1) the policy raises the cost of taxation in the form of compliance cost, direct money cost, time cost and psychological cost for the animal feed industry, (2) the policy has a contra-productive effect to the effort of improving the national animal feed production capacity along with the cascading effect and opportunity cost arising from the policy implementation; and (3) the policy warrants a different impact for domestic animal feed producers and importers due to to the absence of the cascading effect. These findings highlight that the application of tax-incentive distribution of VAT on animal feed input materials disrupts the company’s cash flow and limits the production capacity for business actors since it is in contradiction to the supply-side tax policy principle. This study recommendsa re-regulation and de-regulation as an alternative to tackle the issues.
A Structural and Mindset Bureaucratic Reform Agenda for Jokowi’s Second Term Faedlulloh, Dodi; Yulianto, Yulianto; Karmilasari, Vina
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 2
Publisher : UI Scholars Hub

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Abstract

This article analyzes bureaucratic reforms for the second period of Jokowi’s leadership—the last stage of the grand design for bureaucratic reform. This moment is the last chance for Jokowi to shows his commitment to good governance. However, there are things that cannot be denied, the experience of the last five years (2014-2019) of Jokowi's leadership still leaves a lot of homework that needs to be addressed. The bureaucracy performance is still low. The research design in this article uses descriptive research methods supported by a literature study approach that traces the actual secondary data as a study material. The results of this study predict the two aspects mentioned by Jokowi in the "Vision of Indonesia" speech, namely structural reform and mindset reform. Structural improvement is used to create a fast and agile bureaucracy in providing public services. And reforming the mindset can be done by adapting the mindset capacity in dynamic governance, which is to encourage bureaucrats to think ahead, think again, and think across to open opportunities to create productive, innovative and competitive bureaucracies.
Understanding the Complex Relationship Between Good Governance and Economic Growth in Indonesia During the Reform Era Asmara, Anugerah Yuka; Sumarwono, Rudiarto
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 2
Publisher : UI Scholars Hub

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Abstract

Economic growth in Indonesia had fluctuated during the reform era which began in 1998 due to the political condition of Indonesia. For many developing countries like Indonesia in this case, economic growth and governance becomes an interesting issue to be discussed. In one hand, scholars argue that practice of good governance principles as main requisites to accelerate national economic growth. Otherwise, scholars finds that few developing countries can promote national economic growth rapidly without implementing good governance practice at first. ,Case in Indonesia practice of good governance principles during the reformera shows increasing results. This study is conducted through literature review by using historical institutionalism analysis aimed to describe relationship economic growth and good governance throughout the Indonesian reform era. This paper finds that economic growth in Indonesia during the reform era was the result of a variety of independent factors, not a single factor.
The Implementation of Advance Pricing Agreement in Indonesia Following The Adoption of Dispute Resolution Guideline Oktaviani, Dealia Tiara; Tambunan, Maria R.U.D
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 2
Publisher : UI Scholars Hub

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Abstract

Advance Pricing Agreement (APA) is one of the fiscal instruments for minimizing transfer pricing disputes. In Indonesia, the regulation of APA was initially adopted in Income Tax Law year 2000 art 18(3a). Later, the implementation regulation was issued through Directorate General of Taxes Regulation, PER No. 69/PJ/2010. However, during that period the implementation of APA in Indonesia was still on very low progress. In 2015 Directorate General of Taxation (DGT) has not concluded to agree on any APA until the last revision of APA rule through Minister of Finance Regulation No 7/PMK.03/2015. This research utilizes a descriptive qualitative methodology where data is collected through a review of the literature and semi-structured in-depth interviews with key stakeholders. The result of this research shows that the development of APA implementation after the issuance of Minister of Finance Regulation No 7/PMK.03/2015 has increased. Based on statistics of APA in Indonesia after 2016 there was an increase in the APA submissions and the DGT has successfully concluded some APAs. The latest APA implementation in Indonesia has followed the dispute resolution guidelines as proposed by the Organization for Economic Cooperation and Development (OECD) through Base Erosion and Profit Shifting (BEPS) project as proposed in the Action Plan 14. However, there are issues pertaining to the implementation of APA such as transparency and certainty related to the APA process. Responding to these issues the DGT has made several attempts such as, improving human resources and strengthening the regulatory.
Centralized Local Development versus Localized Central Arrangement in Village Autonomy Policy Implementation in Indonesia Hariyati, Desy; Holidin, Defny; Mulia, Imas Cempaka
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 2
Publisher : UI Scholars Hub

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Abstract

Amidst fluctuate central-local governmental relations, extended decentralization policy to village level prompt discourses as to whether the policy could exploit local wisdom within which villages are supposedly develop. This article aims at explaining implications of centralized local development in Indonesia and which ways the village governments and communities exploit local wisdoms to implement localized central arrangement under the 2014 Village Law. A qualitative case study in two villages in two special autonomous provinces in Indonesia representing rich traditional culture-based tourism respectively is conducted. Data is gathered through semi-structured in-depth interviews with some key informants and document analyses. Following that, the article argues that reciprocal relations between local wisdom and practices of village autonomy are lacking, whereby organic and traditional values are not compatible with modern and formal bureaucratic nature of village governance. Village apparatuses has rather sought for satisfying local development accountability than incorporating existing local wisdom therein. While the 2014 Village Law requires each village to integrate local wisdom living naturally in villages, its standardized procedures render them to shift their accountability from supposedly held to local people to municipal governments. This makes centralization of local development happened by and within local governments under localized administrative arrangements imposed by the central government.

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