"Tax Incentive Policy Evaluation on Donation for Disaster Charity in Indonesia"

This research is conducted to evaluate tax incentives for donation activities of disaster management based on policy evaluation criteria by William Dunn which consists of effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The research method used is qualitative approach and qualitative data analysis techniques. In qualitative research, the researcher occupied theory as a tool to guide the research by collecting data through interviews and literature study until reaching the conclusion. The data used in this research is qualitative data, gathered through literature review, documentation study, and in-depth interviews with experts (policymakers, policy implementers, academicians, civil society). The result of this study indicates that the tax incentive policy on donations for disaster management has not met William Dunn's policy evaluation criteria. The research shows that quite limited benefit granted and less clear of technical guidance of tax incentives implementation for disaster donations lead the taxpayer which has been undertaking the role as donators to not utilize the incentives. In order to occupy tax incentives to contribute to disaster management effectively, the government needs to socialize the implementation with clear guidance.