REFORMULATING POLICY ON FREQUENCY USAGE FEES AS NON-TAX STATE REVENUE: URGENCY AL~ ITS IMPLICATIONS

Spectrum/frequency is a bac/cbone of telecommunication industry and an input to produce various goods and services. Because of its being a limited resource, by tradition it has come to be owned by the state. Many governments levy usagefees/charges to establish a managed spectrum environment or to generate national fIScal income. This varies in different countries. Government of Indonesia levies several taxes and fees/charges to telecommunication operators. As a result, there are double or multi-tax costs of taxation, which can distort productivity. This phenomenon shows that government should consider reformulating frequency usage fees policy in order to minimize the cost of taxation, promote teledencity, affordability, and growth of telecommunication industry. Moreover, many researches have showed that telecommunication industry could accelerate Gross National Product (GNP). This study describes all taxes andfees/charges applied to telecommunication industry in Indonesia, comparing them to those of some other countries, and analyze frequency usagefees based on the theory of earmarking taX.An alternative way to reformulate levy policy onfrequency usagefee is analyzed by simulating its impacts using system dynamic. The result shows that taxes and fees/charges applied to telecommunication industry increased cost of~axation, and government should simplify in order to give them more opportunity to increase their productivity resulting in products of good quality and affordable price. Furthermore, it is better for government to levy frequency usage fees based on earmarking concept, so thefrequency regulator can optimize its role to manage spectrum effectively and efficiently. Moreover, the government can provide public and universal services, especially in rural areas. Keywords: Frequency Fees, Earmarked Tax, Cost of Taxation, Supply side tax polic

REFORMULATING POLICY ON FREQUENCY USAGE FEES AS NON-TAX STATE REVENUE: URGENCY AND ITS IMPLICATIONS

Spectrum/frequency is a backbone of telecommunication industry and an input to produce various goods and services. Because of its being a limited resource, by tradition it has come to be owned by the state. Many governments levy usage fees/charges to establish a managed spectrum environment or to generate national fiscal income. This varies in different countries. Government of Indonesia levies several taxes and fees/charges totelecommunication operators. As a result, there are double or multi-tax costs of taxation, which can distort productivity. This phenomenon shows that government should considerreformulating frequency usage fees policy in order to minimize the cost of taxation, promote teledencity, affordability, and growth of telecommunication industry. Moreover, many researches have showed that telecommunication industry could accelerate GrossNational Product (GNP).This study describes all taxes and fees/charges applied to telecommunication industry in Indonesia, comparing them to those of some other countries, and analyze frequencyusage fees based on the theory of earmarking tax. An alternative way to reformulate levy policy on frequency usage fee is analyzed by simulating its impacts using system dynamic.The result shows that taxes and fees/charges applied to telecommunication industry increased cost of taxation, and government should simplify in order to give them moreopportunity to increase their productivity resulting in products of good quality and affordable price. Furthermore, it is better for government to levy frequency usage feesbased on earmarking concept, so the frequency regulator can optimize its role to manage spectrum effectively and efficiently. Moreover, the government can provide public anduniversal services, especially in rural areas.Keywords: Frequency Fees, Earmarked Tax, Cost of Taxation, Supply side tax polic

Reformulating Policy on Frequency USAge Fees as Non-tax State Revenue: Urgency and Its Implications

Spectrum/frequency is a backbone of telecommunication industry and an input to produce various goods and services. Because of its being a limited resource, by tradition it has come to be owned by the state. Many governments levy USAge fees/charges to establish a managed spectrum environment or to generate national fiscal income. This varies in different countries. Government of Indonesia levies several taxes and fees/charges totelecommunication operators. As a result, there are double or multi-tax costs of taxation, which can distort productivity. This phenomenon shows that government should considerreformulating frequency USAge fees policy in order to minimize the cost of taxation, promote teledencity, affordability, and growth of telecommunication industry. Moreover, many researches have showed that telecommunication industry could accelerate GrossNational Product (GNP).This study describes all taxes and fees/charges applied to telecommunication industry in Indonesia, comparing them to those of some other countries, and analyze frequencyusage fees based on the theory of earmarking tax. An alternative way to reformulate levy policy on frequency USAge fee is analyzed by simulating its impacts using system dynamic.The result shows that taxes and fees/charges applied to telecommunication industry increased cost of taxation, and government should simplify in order to give them moreopportunity to increase their productivity resulting in products of good quality and affordable price. Furthermore, it is better for government to levy frequency USAge feesbased on earmarking concept, so the frequency regulator can optimize its role to manage spectrum effectively and efficiently. Moreover, the government can provide public anduniversal services, especially in rural areas

The Protection of Information Privacy in Indonesia’s E-commerce: A Legal Approach Perspective

Indonesia is the largest economy in ASEAN with the greatest potential growth in e-commerce.  Increased interactions and transactions in Indonesia’s e-commerce have raised critical issues on the protection of consumer’s information privacy. In examining the legal aspects of consumer’s information privacy in Indonesia’s e-commerce, this paper argues that comprehensive lawsmust be implemented to protect the collection, distribution and usage of information. A comprehensive legislation shows the commitment of e-commerce entities to build a safe and trustworthy environment, to maintain constitutional rights and the rule of law, and to protect consumer rightsto privacy in the digital era

PENGUATAN DESENTRALISASI FISKAL MELALUI PENGATURAN PAJAK DAERAH: NASKAH AKADEMIK RAPERDA PAJAK DAERAH KOTA TANJUNGPINANG

Ratification of amendments to the Law on Local Tax and Charges (Law PDRD) in august 2009 provides an opportunity for local governments to optimize the management of regional resources, including fiscal capacity building through strengthening local taxing power. This amendment provides a logical consequence for all local governments, including the City of Tanjungpinang to immediately formulate the draft of local tax regulation. This study is an academic text which is organized as a consideration in preparing the PDRD draft to the provisions proposed in the regulation draft which can be justified scientifically.This study applies an academic approach which is juridical and empirical normative, using primary and secondary data whereby the data collection techniques incorporates FGD as well. This study is presented on the form of accommodation provision of material and formal change of setting local tax on PDRD Act of 2009 in the draft of Municipal Government Tanjungpinang.  The form of accommodation changes is associated with the expansion of the material provisions of the tax object, setting the subject of taxes and tax rates. In addition, it is necessary for a formal tax-related settings to play a role in supporting the implementation of obligations and fulfillment of the rights of tax payers to refer to the KUP Act. This study also suggests a recommendation regarding the expansion of revenue base, strengthening tax collection, and increasing surveillance and efficiency in tax collection area

Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia

Buku pengantar Ilmu Pajak ini merupakan revisi penyempurnaan dari buku perpajakan : Teori dan aplikasi yang pernah diterbitkan pada tahun 2005. Perbaikan dimaksud untuk memberikan pemahaman baru sehubung dengan perkembangan ilmu pengetahuan perpajakan termasuk adanya kebijakan baru perpajakan Indonesia. Perubahan penting dalam edisi baru ini antara lain adanya rekonstruksi paradigm perpajakan seperti defenisi pajak, gagasan pengembangan konsepsi cost of taxation, supply side tax policy and diskursus income vs consumption based taxation. Secara umum, terobosan dalam buku ini adalah pemaparan berbagai konsep/teori perpajakan dalam paradigm klasik dan dalam paradigm kontemporer. Berbagai pengetahuan tersebut tentu saja sangat penting bagi akademisi, mahasiswa , pemerhati perpajakan dan mereka yang secara konsisten ingin mengembangkan pengetahuan perpajakan, bagi pemerintah terutama pemegang otoritas perpajakan, buku ini dapat menjadi referensi dalam upayanya meningkatkan kualitas kebijakan perpajakan, buku ini juga bermanfaat bagi masyarakat luas lainnya untuk dapat memahami pajak dengan baik dalam melaksanakan kehidupan berbangsa dan bernegara

Misconception about Value-added Tax (VAT) Exemption Policy on Animal Feed in the Flour Industry: An Issue on Self-sufficiency of Meat after Reformation

Flour industry and animal feed industry play an important role in supporting government programs to achieve self-sufficiency of meat. The important role of these animal feed producers has triggered the government to stipulate appropriate tax policies to ensure the growth and development of both industries. Through tax policy instruments, the government has provided facilities in the form of Value Added Tax (VAT) exemption for the delivery of animal feed and animal feed ingredients. However, in its implementation, this policy has not been all-inclusive, leading to a cascading effect suffered by the flour industry. It results in an opportunity cost and cost of taxation affecting the productivity of the flour industry as the producer of animal feed. This study applies a qualitative-descriptive method with data collection techniques of in-depth interview and documentation study. This study explains the implications of VAT exemption policy for the flour industry, evaluates VAT exemption policy on animal feed in the perspective of public policy and productivity of animal feed producers, and analyzes political relations and ideas for VAT policy on animal feed in an effort to support national flour industry and animal feed industr

Taxing Digital Economy through Online Marketplace in Indonesia

This article examines the challenges on taxing digital economic performed by Indonesian government through online marketplaces engaged as the withholder of the merchants selling their products through their platform on gross basis. Online marketplace, seen as potential sector contributing to the state revenue. The research show that tax imposition on the merchant through marketplace has raised debates, since the merchant which mostly start-up and micro-business should not be taxed like established business. Small and micro-scale business registered on an online marketplace will potentially change their marketing mode to avoid tax to get higher return on the mode could be detected by government, such as social media. Further, the online marketplace has to do another risky responsibilities beside their core business; withhold the tax and remit it to the government following the prevailing law.  The heat debate on the publish lead the government to postpone the policy engaging online marketplace as withholder. As the final solution, the government imposes small percentage final tax for the business who has the turn over classified as SMEs. Keywords: digital economy, tax policy, withholding tax, international tax JEL Classifications: H2, K34 DOI: https://doi.org/10.32479/ijefi.907

Konstruksi Ulang Kebijakan Fasilitas Bea Masuk Untuk Meningkatkan Produktivitas Industri Galangan Kapal di Indonesia

Industri galangan kapal merupakan salah satu pilar penting dalam mewujudkan Indonesia sebagai poros maritim dunia, karena itu kebijakan insentif pajak sebagai pull factor harus didisain dengan baik agar efisien dan efektif. Salah satu insentif pajak yang diberikan pemerintah untuk mendorong daya saing industri galangan kapal adalah Bea Masuk Ditanggung Pemerintah (BMDTP). Dalam praktiknya, tidak banyak pelaku usaha yang memanfaatkan fasilitas BMDTP. Berdasarkan hasil analisis atas pengumpulan data dengan menggunakan studi literatur, studi dokumentasi dan field research berupa Focused Group Discussion, disimpulkan bahwa BMDTP yang lebih cocok sebagai spending policy dibanding sebagai tax policy, tidak sesuai dengan nature of business industri galangan kapal di Indonesia yang bersifat job order. Prosedur pengajuan BMDTP kurang selaras dengan asas ease of administration, sehingga menimbulkan cost of taxation yang tinggi. Agar insentif Bea Masuk (BM) bisa lebih efektif dan efisien (tepat waktu, tepat guna dan tepat sasaran), maka disarankan agar pemerintah mengubah kebijakan BMDTP menjadi fasilitas BM sebesar 0% (tarif preferensi) disertai dengan pengawasan yang baik namun efesien dari pemerintah. Fasilitas BM 0% hanya diberikan atas impor komponen yang belum diproduksi di dalam negeri atau volume produksi dalam negeri belum mencukupi permintaan industri galangan kapal dalam negeri. Kebijakan fasilitas bea masuk ini semestinya didesain pula dengan mempertimbangkan pertumbuhan industri pendukung atau produsen komponen (barang/ bahan) galangan kapal