Evaluation of the tax allowance facility in the Indonesian fish processing industry

Fildzah Maulidya, Titi Muswati Putranti

Research output: Contribution to journalArticlepeer-review

Abstract

This study aims to analyze the achievement of policy objectives in terms of effectiveness, similarity and accuracy of income tax incentives in the form of tax allowances for the Indonesian fish processing industry. This research was conducted with a qualitative approach and qualitative data collection techniques through literature study and field study. The results show that although the tax allowance facility procedure has met the principle of simplicity, the facility has not effectively increased investment because it is still a relatively small industry that uses it. The fiscal cost burden still incurred by the taxpayer that makes this policy inefficient. This facility is also not appropriate for the fish processing industry because the allowance can only be utilized by large-scale industries, while small- and medium- scale fish processing industries cannot utilize the tax allowance facility.

Original languageEnglish
Pages (from-to)489-504
Number of pages16
JournalDevelopment and Society
Volume46
Issue number3
DOIs
Publication statusPublished - 1 Dec 2017

Keywords

  • Fish processing industry
  • Income tax incentives
  • Policy evaluation
  • Tax allowance

Fingerprint Dive into the research topics of 'Evaluation of the tax allowance facility in the Indonesian fish processing industry'. Together they form a unique fingerprint.

Cite this