Potential Incentive for Green Product: Imposing Excise on Hybrid Car in Indonesia

By 2012, the Government committed to provide incentive for hybrid car which able to consume 1 liter gasoline for 30 km trip. The incentive will be applied on two steps; the first step is on the import of completed built up (CBU) hybrid car and the second pace is on the assembling (manufacturing) of the hybrid car. Thus, this paper aims to study the possibility of providing incentive to hybrid car by imposing excise. The study will be mainly discussing the existing regulations on taxation on hybrid car and excise imposition in Indonesia, how the literature talks about excise, and how the incentive could be applied for hybrid car particularly. The data was collected from literature study, best practices, regulations review, focus group discussions and in-depth interview. The study found that excise has several merit to provide incentive for green product and hybrid car particularly. In order to minimize the potential extra taxation, the government may switch the Luxury Goods Tax (LGT) to excise. The incentive itself can be applied with discriminations on tariff with several purposes

Macroeconomic Energy Efficiency Portfolio Model of Indonesia

There has been a decreasing trend in Indonesia’s energy efficiency. Indonesia’s energy efficiency decreased at the annual rate of 1.4 % over the last 27 years from $246.23 per million Btus in 1980 to$ 165.51 per million Btus in 2007. In the absence of initiatives by the government as well as the citizens to improve energy efficiency, Indonesia’s energy efficiency will decline gradually in the next 25 years by around 45.51 %. This study attempts to address this policy problem by providing policy recommendations based on in-depth analysis and evaluation of the policy alternatives

Pengaruh Iklim Dan Budaya Organisasi Terhadap Inovasi Pegawai Di Lingkungan Biro Hukum Kementerian Keuangan

Along with developments and the demands of the situation, the work can be done not merely as business as usual, but needs to prioritize quality, effectiveness, and efficiency through innovation. These innovations can be created with the support of an organizational climate and good organizational culture. This study aims to determine the influence of climate and organizational culture, both partially and simultaneously on employee innovation, especially within the Legal Bureau of Ministry of Finance (MoF). The population in this study were employees in the Legal Bureau of Ministry of Finance, totaling 136 people. The research sample is determined by the survey method, meaning that all members of the population are sampled. This research is quantitative descriptive. The variables studied included the independent variables in the form of organizational climate and organizational culture and the dependent variables in the form of employee innovation. Research data obtained through the distribution of questionnaires. The data obtained were processed using Statistical Product and Services Solution version 18 (SPSS 18) software. The results showed that the organizational climate partially influences employee innovation. Likewise, organizational culturepartially influences employee innovation. Simultaneously, organizational climate and organizational culture influence employee innovatio

The Communicative Purpose of the TextsFound in the Textbook “Active English” for the Elementary School Grade Five.

Communicative Purpose is a defining factor of the genre of a text (other factors include structure, content, form, intended audience and medium), genre being ‘primarily characterized by the communicative purpose it is intended to fulfill.Unconsciously, the writer of the Elementary School tends to relate monologue text with certain genre that should be taught for the higher level of school. The English textbooks for the learners of the Elementary School are various and the writer wants to investigate and analyze the communicative purpose of the writer of the textbook of “Active English”. Moreover, the writer chooses “Active English” as English textbook to analyze because many schools especially almost school in Dawe District use it.For the reason above, the writer is interested to carry out a research entitled “The Communicative Purpose of the Texts Found in the Textbook “Active English” for the Elementary School Grade Five.” The purposes of the research are (i) to find out the communicative purpose of the texts found in of the textbook “Active English” for the elementary school grade five (ii) to find out the text type found in the textbook “Active English” for the elementary school grade five This research is qualitative descriptive research. The data of this study are monologue texts found in the textbook “Active English” for grade five. Meanwhile, the data source of this study is the textbook “Active English” for grade five. The instrument of this study is the writer. The result of this research shows that (i) the communicative purposes of the textsfound in the textbook “Active English” for Elementary School grade five in are to describe particular thing, person or place (descriptive text), to retell past events (recount text)and to entertain/to amuse the readers or listeners (narrative text). There are 19 monologue texts found in the textbook “Active English” for Elementary School grade five in (ii) the text type found in the textbook “Active English” for Elementary School grade five in are descriptive, recount and narrative Considering the process and the results of this research, the writer suggests that (i) The teachers should consider that teaching communicative purpose of the text for the students is important (ii) The students should study more about communicative purpose of the text (iii) This researcher can be a reference to conduct the same field

Analisa Kualitas Pelayanan Untuk Mengetahui Persepsi Dan Harapan Pelanggan Dengan Metode Service Quality (Servqual) (Studi kasus: Ahass 2597 Priyangan Motor )

Ahass motor priyangan merupakan perusahaan yang bergerak dalam bidang servis sepeda motor. Masalah yang sering muncul di ahass motor adalah banyaknya pelanggan yang mengeluhkan terhadap pelayanan yang diberikan. Padahal pihak bengkel telah berusaha memberikan pelayanan yang sebaikbaiknya. Penelitian ini bertujuan untuk mengidentifikasi persepsi dan harapan pelanggan dan untuk mengetahui dimensi mana saja yang memiliki gap terbesar sehingga perlu diperhatikan pihak bengkel. Data yang digunakan dalam penelitian adalah data primer yang diperoleh dengan survey lapangan melalui pembagian kuesioner kepada pelanggan bengkel Ahass Priyangan. Populasi dalam penelitian ini adalah pelanggan Bengkel Ahass Priyangan. Sampel yang diambil adalah 15% dari populasi yaitu sebesar 75 responden. Penelitian sampel yang digunakan menggunakan sampel acak (random sampling). Analisis data dilakukan dengan uji validitas, uji reliabilitas dan perhitungan servqual. Hasil perhitungan menunjukkan bahwa rata-rata nilai persepsi pelanggan pada dimensi bukti langsung (tangible) (3,242 < 3,262) dan dimensi daya tanggap (responsiveness) (3,153 2,560), jaminan (Assurance) (3,249 > 3,244), empati (emphaty) (3,173 > 3,147) lebih besar dari rata-rata nilai harapan pelanggan. Artinya kualitas pelayanan dari pihak bengkel Ahass Motor yang meliputi dimensi keandalan (reliability), jaminan (Assurance), empati (emphaty) telah memenuhi kepuasan pelanggan karena memiliki nilai gap positif sedangkan pelayanan dari dimensi bukti langsung (tangible) dan dimensi daya tanggap (responsiveness) belum memenuhi harapan pelanggan karena memiliki gap negatif

Analisis Pengaruh Biaya Produksi, Likuiditas dan Leverage terhadap Profitabilitas Pengusaha Kawasan Berikat di Wilayah Kantor Bea dan Cukai Pasuruan

Pertumbuhan laba bersih yang fluktuatif pada pengusaha kawasan berikat di wilayah Kantor Bea dan Cukai Pasuruan menyebabkan profitabilitas yang tidak stabil. Upaya yang dilakukan adalah meminimalkan biaya produksi dan mengoptimalkan sumber-sumber permodalan. Tujuan penelitian ini adalah untuk menganalisis pengaruh efisiensi biaya produksi, likuiditas, dan leverage terhadap profitabilitas pada pengusaha kawasan berikat di wilayah Kantor Bea dan Cukai Pasuruan. Penelitian ini dilakukan pada 38 pengusaha kawasan berikat di wilayah Kantor Bea dan Cukai Pasuruan periode 2018-2022. Variabel independen pada penelitian ini adalah biaya produksi, current ratio (CR), debt to asset ratio (DAR), dan debt to equity ratio (DER), sedangkan variabel dependen adalah return on assets (ROA) dan return on equity (ROE). Analisis data dilakukan dengan menggunakan regresi data panel dengan bantuan program Eviews 13. Hasil analisis regresi data panel pada model 1 menghasilkan persamaan: LOGABSROA = -2,747 – 0,709SINBP + 0,003CR – 0,901SINDAR + 0,202SINDER + Ɛ dan pada model 2 menghasilkan persamaan: LOGABSROE = -2,248 – 0,727SINBP + 0,002CR – 0,239DAR + 0,027DER + Ɛ. Hasil analisis menunjukkan bahwa biaya produksi berpengaruh negatif dan signifikan terhadap profitabilitas (ROA dan ROE). Likuiditas (CR) berpengaruh positif dan signifikan terhadap ROA, namun tidak berpengaruh signifikan terhadap ROE. DAR berpengaruh negatif dan signifikan terhadap profitabilitas (ROA dan ROE). Adapun DER tidak berpengaruh signifikan terhadap profitabilitas (ROA dan ROE). Hasil analisis pada model 1 menunjukkan profitabilitas (ROA) dipengaruhi oleh biaya produksi, likuiditas, dan leverage sebesar 15,46%, sedangkan sisanya sebesar 84,54% dipengaruhi variabel lain di luar model penelitian ini. Adapun pada model 2 menunjukkan profitabilitas (ROE) dipengaruhi oleh biaya produksi, likuiditas, dan leverage sebesar 15,50%, sedangkan sisanya sebesar 84,50% dipengaruhi variabel lain di luar model penelitian ini

Fiscal Instruments to Support the Environmental Friendly Product Development in Indonesia: Hybrid Vehicle

AbstractThis study was aimed to elaborate fiscal instrument to support the development of the hybrid car in Indonesia. It focuses on three kinds of fiscal instruments available: the Luxury Goods Tax reduction, Customs Duty reduction/exemptions, VAT reduction (or tax borne by the Indonesian government). The study was consisting of impact analysis on oil consumption and CO2 emission; economic impact analysis by employing Input and Output Table Analysis; and Cost and Benefit Analysis. The result of this study indicated that provision of several scenarios on fiscal policy on the hybrid vehicles, to both automotive trade and industry, is economically feasible

Roadmap of Excise on Cigarette Policy Package in Indonesia: an Analytical Hierarchy Process Approach

On national budget, the revenue from excise is keeping to increase as the consumption level of cigarette tends to increase as well. The need of high revenue to satisfy the expenditure will tend to force the government to keep this industry to be existed. However, the potential loss of the state revenue caused by the illicit products is threatening. This study attempts to address this policy problem by providing policy recommendations based on in-depth analysis and evaluation of the policy alternatives. The Analytical Hierarchy Process employed to obtain quantitative measurement of the analysis. As the need of the state revenue to satisfy the national budget, thus the high excise revenue will be required, whilst on the other side the consumption of cigarette needs to be controlled. This confirms that the increase in excise rate will affect in curbing the cigarette consumptions. As several stakeholders will be impacted in the reduction its economic output to the overall economy, thus the Government of Indonesia need to shift this impacted industries to other sectors which will obtain a better output. Finally, this paper recommends an integrated roadmap of excise policy package for controlling the cigarette consumptions in order to satisfy and ensure the national budget, curbing the cigarette consumption and managing the cigarette industries. The proposal comprises of: increasing the excise tariff, encountering the illicit cigarette, simplifying the cigarette industry structure, non tariff policy, introducing new potential excised objects, and shifting the impacted sectors

Impact Of Government Policy And Rationality Of The Smoker To The Cigarette Consumption In Indonesia

Even though there is high need of the excise revenue from cigarette, but the government of Indonesia needs to take into account on the longer run effect of cigarette to the people. There are poverty, health and education issues relating with the cigarette consumption. Therefore, the government intervention can help people to curb the cigarette consumption. This study attempts to find the impact of the government policy through the excise tariff policy, and the rationality of the smoker to the cigarette consumption in Indonesia. This study recommends the government intervention in order to control the cigarette consumptions in Indonesia by pushing the cigarette price and making cigarette less affordable for less rationale smoker (the young and poor people). Secondly, the government can take an action in delimiting the access of cigarette advertising and educate people about the danger of cigarette to the people.Keywords: cigarette consumptions, government policy, rationality of smoker

Potential Incentive for Green Product: Imposing Excise on Hybrid Car in Indonesia

By 2012, the Government committed to provide incentive for hybrid car which able to consume 1 liter gasoline for 30 km trip. The incentive will be applied on two steps; the first step is on the import of completed built up (CBU) hybrid car and the second pace is on the assembling (manufacturing) of the hybrid car. Thus, this paper aims to study the possibility of providing incentive to hybrid car by imposing excise. The study will be mainly discussing the existing regulations on taxation on hybrid car and excise imposition in Indonesia, how the literature talks about excise, and how the incentive could be applied for hybrid car particularly. The data was collected from literature study, best practices, regulations review, focus group discussions and in-depth interview. The study found that excise has several merit to provide incentive for green product and hybrid car particularly. In order to minimize the potential extra taxation, the government may switch the Luxury Goods Tax (LGT) to excise. The incentive itself can be applied with discriminations on tariff with several purposes.</jats:p