Formulation analysis of income tax collection policy: Article 22 on electricity purchase

Anindya Paramita, Ning Rahayu

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review


This research analyzed stages of accomplishment in formulation of policy and assessed indicators of legal certainty in PMK 224 on the purchase of electricity. The study used a qualitative approach with descriptive research. Data collection techniques were in-depth interviews with relevant stakeholders. Results indicated non-fulfillment of all phases of the policy formulation process, i.e., defining the problem, creating evaluation criteria, identifying alternatives, presenting policy alternatives, and monitoring policy alternatives. In addition, indicators of certainty have not been fulfilled:, certainty of objects, subjects, definitions, constraints and extensions, scope, and the use of legal language and terms. Therefore, for future policy formulation to be implemented properly, the DGT and BKF should involve directly interested actors in policy formulation, have several alternatives in policy formulation, and socialize policy changes. In addition, to create legal certainty, policy should be written in as clear and standard language as possible to avoid generating multiple interpretations.

Original languageEnglish
Title of host publicationContemporary Research in Accounting
Subtitle of host publicationAn Indonesian Context
PublisherNova Science Publishers, Inc.
Number of pages11
ISBN (Electronic)9781536166446
ISBN (Print)9781536162790
Publication statusPublished - 1 Jan 2019


  • Certainty
  • Electricity
  • Income tax article 22
  • Policy Formulation


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