Implementasi Kebijakan Tax Allowance Dalam Upaya Peningkatan Iklim Investasi Pada Sektor Kelautan Dan Perikanan

Abstract

Sebagai Negara kepulauan dengan luas area perairan sebesar 5.8 juta km2, sektor kelautan dan perikanan Indonesia menyimpan potensi sumber daya alam yang sangat besar. Total produksi perikanan Indonesia mencapai 25 juta ton setiap tahun dan telah memberikan kontribusi terhadap Produk Domestik Bruto sebesar 6.79% pada Triwulan III Tahun 2017. Oleh karenanya sektor kelautan dan perikanan kini telah menjadi salah satu sektor yang menjadi prioritas nasional. Salah satu upaya dalam mendorong pembangunan sektor kelautan dan perikanan yang dilakukan pemerintah adalah dengan menerbitkan kebijakan fasilitas pengurangan pajak penghasilan untuk penanaman modal (tax allowance) dalam rangka menarik investor dalam negeri dan luar negeri. Penelitian ini bertujuan untuk menganalisis implementasi dari kebijakan tax allowance pada bidang-bidang usaha tertentu dan daerah-daerah tertentu di sektor perikanan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan data sekunder. Hasil awal menunjukkan bahwa fasilitas tax allowance ini belum dimanfaatkan secara optimal pada sektor perikanan. Implementasi dapat dipengaruhi oleh konten dari kebijakan dan konteks dari implementasi itu sendiri. Kementerian Kelautan dan Perikanan harus meriviu bidang usaha yang tepat untuk diberikan fasilitas tax allowance dan melaksanakan sosialisasi secara intensif. As an archipelagic country with 5.8 million km2 of water area, marine and fisheries’ sector hold enormous potential of natural resources. Indonesia’s total production of fisheries reach 25 million tons per years and has contributed to Gross Domestic Product (GDP) with 6.79% in Q3 2017. Thus, marine and Fisheries’ sector has become one of the national priority. In order to boost the development of these sectors, the government has launched a policy in reducing income tax facility for investment (Tax Allowance) which is targeting domestic and foreign investment. This study aims to analyze the implementation of tax allowance facility in the certain business fields and certain areas of fishery sectors. This study uses a qualitative approach with data collection methods in the form of in depth interview and secondary data. The preliminary result shows that the tax facility is not well-utilized by the investors in fishery sectors. The policy contents and context of implementation can affect the policy implementation. The Ministry of Marine Affairs and Fisheries must review the appropriate business fields to be given the tax allowance facility and concuct the socialization intensively.

Identification of Tax Allowance Policies and Mechanisms in Indonesia

“…A lot of research has been done on tax allowance. Research results (Hardianti & Setyowati, 2019) found that this tax allowance facility has not been utilized optimally in the marine and fisheries sectors. It is because the content of the policy and the context of the implementation itself can influence the implementation.…”

“…Furthermore, investment from abroad is called Foreign Investment (PMA). Ridgway and Thalib (2003) argue that investment is expected to produce multiplier effects on national economic development (Hardianti & Setyowati, 2019). It is because investment activities do not only transfer goods and capital but also transfer knowledge (Hardianti & Setyowati, 2019).…”

“…Ridgway and Thalib (2003) argue that investment is expected to produce multiplier effects on national economic development (Hardianti & Setyowati, 2019). It is because investment activities do not only transfer goods and capital but also transfer knowledge (Hardianti & Setyowati, 2019). Investment increases productivity and economic growth (Dewi et al, 2013).…”

Implementation Evaluation Tax Holiday and Tax Allowance Policies on the Growth of Foreign Investment

“…The provision of the tax allowance is also regulated in the Regulation of the Minister of Finance No.89 / PMK.010 / 2015 concerning Procedures for Providing Income Tax Facilities for Investment in Certain Business Fields and Certain Areas as well as Transfer of Assets and Sanctions for Domestic Corporate Taxpayers Provided with Income Tax Facilities. The factors that must be considered in designing the investment allowance are (Hardianti & Setyowati, 2019): 1) Eligible investment, namely that the investment allowance is applied to all forms of capital investment, or it can also be on special categories only, such as machines or equipment with advanced technology. 2) The amount of tax allowance, generally in the form of a percentage of a specific investment.…”

Implementation of Large-Scale Social Restrictions Policy (PSBB) in Bogor District Government

“…The factor that made the increase and spread of the cases high was the high rate of movement of people, transportation and employment from Bogor Regency to DKI Jakarta and vice versa (Bogor District Handbook). The government's decision to make a policy stems from the emergence of public problems that it feels necessary to find solutions (Hardianti, W. M., & Setyowati, M. S., 2019). The implementation of PSBB in Bogor Regency also has the following basis:…”