The aim of this article is to examine government fiscal policy which establish Bonded Logistic Center (BLC) as an alternative of offering conventional fiscal incentives by using Supply-side Tax Policy perspective. This study also compares the implementation, advantages and disadvantages of conventional fiscal incentives and Bonded Logistic Centre on shipyard industry. This research occupies mix method approach. The data is collected through literature review, in-depth interview whereas then the simulation of industry transaction is occupied as quantitative aspect. The research found that based on Supply Side tax policy perspective the establishment of Bonded Logistic Centre is more efficient for the cost of taxation aspect, compare to that of conventional fiscal incentives which has to be applied on individual entity bases. In addition, establishing Bonded Logistic Centre seem more beneficial for the logistic cost aspect, administrative and bureaucracy procedures.
|Title of host publication||Proceedings of the International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017)|
|Publication status||Published - Oct 2017|