(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia

Bratić, Vjekoslav

doi:10.3326/fintp.36.4.3

Cited by 1 publication

(1 citation statement)

References 6 publications

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“…Even though the main purpose of a tax policy is as a source of state revenue, the provision of tax incentives places more emphasis on certain other goals set by the government. As the opinion of Bratić (2006) that the revenue loss becomes inevitable because of this reduction and this loss is acceptable.…”

Section: Right Policymentioning

confidence: 99%

Analysis the Implementation of Indonesian Supertax Deduction Incentive for Apprenticeship and Training Programs

Nugraeni,

Saptono

2023

ISS

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Background: In Indonesian National Medium Term Development Plan (Rencana Pembangunan Jangka Menengah/RPJMN IV) from 2020-2024, one of the Indonesian Government's agenda is increasing the quality and competitiveness of the Indonesian human resources. The available labour force is considered adequate. Based on BPS data, Indonesian labour force numbers have kept growing and reached more than 144 million in 2022, with a participation rate of around 69,06%. Aim: The research would like to analyze the implementation of Indonesian supertax deduction incentive for apprenticeship and training programs. Method: This study uses a post-positivism paradigm. This study is descriptive. This study is based on the policy performance evaluation criteria by William Dunn using Nugroho's dimensions and indicators of policy effectiveness. Both theories can explain the evaluation of policies and provide comprehensive information. Findings: The STD incentive policy for apprenticeship and training programs has been implemented in Indonesia since 2019 through the issuance of GR 45/2019 and PMK 128/2019. As of September 2022, only 65 taxpayers have received approval for the application for this tax facility. Among the 65 taxpayers, only 14 taxpayers have received tax benefits from using the STD incentive facility. Of the five criteria for public policy effectiveness, namely the right policy, the right implementation, the right on target, the right environment, and the right on process have been fulfilled.

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Section: Right Policymentioning

confidence: 99%

Analysis the Implementation of Indonesian Supertax Deduction Incentive for Apprenticeship and Training Programs

Nugraeni,

Saptono

2023

ISS

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show abstract

(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia

Abstract: * The author would like to thank three anonymous referees for their useful comments and suggestions.

Cited by 1 publication

References 6 publications

Analysis the Implementation of Indonesian Supertax Deduction Incentive for Apprenticeship and Training Programs

Analysis the Implementation of Indonesian Supertax Deduction Incentive for Apprenticeship and Training Programs

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