The impact of sea transportation user charges policy on compliance costs

Haula Rosdiana, Rusmana Nurindra, Edi Slamet Irianto

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

Abstract

Sea transportation has become an increasingly important contributor to Indone-sia's GDP, and it is even more important as the country has positioned itself to become the world's maritime axis. User charges for the sea transportation sector have become more complex, and this development has led to high taxation costs. With the national and global economy in recession, forcing the Indonesian shipping industry to undergo cost efficiency measures has added to the costs to business players in sea transportation and has inhibited the industry's productivi-ty. This research applies a qualitative approach with the data collection method of in-depth interviews, documentation studies, and library studies. Our analysis shows that instead of increasing the national revenue, from the government's perspective, the complexity of user charges has instead led to administrative costs and policy costs. Therefore, the simplification of user charges by way of their amendment and government regulation in the short term will become a ne-cessity in order for Indonesian sea transportation to enhance its national competi-tiveness.

Original languageEnglish
Title of host publicationProceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019
Subtitle of host publicationEducation Excellence and Innovation Management through Vision 2020
EditorsKhalid S. Soliman
PublisherInternational Business Information Management Association, IBIMA
Pages7538-7546
Number of pages9
ISBN (Electronic)9780999855126
Publication statusPublished - 1 Jan 2019
Event33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019 - Granada, Spain
Duration: 10 Apr 201911 Apr 2019

Publication series

NameProceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020

Conference

Conference33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019
CountrySpain
CityGranada
Period10/04/1911/04/19

Keywords

  • Compliance costs
  • Policy costs
  • Sea transportation
  • User charges

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