fiscal incentive
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Energy ◽  
2021 ◽  
pp. 122895
Author(s):  
Matheus Koengkan ◽  
José Alberto Fuinhas ◽  
Fariba Osmani ◽  
Emad Kazemzadeh ◽  
Anna Auza ◽  
...  

2021 ◽  
Vol 5 (2) ◽  
pp. 255-277
Author(s):  
Indri Riesfandiari ◽  
Ario Seno Nugroho ◽  
Imam Tri Wahyudi

ABSTRACT: The purpose of this study is to analyze the impact of safeguard on yarn industry’s output, textile and apparel industry as the upper stream’s output, and economics welfare. Government of Indonesia implement safeguard on yarn from 2019 to 2022, to protect domestic industries from an increased quantities as to cause or threaten serious injury to domestic producers of like or directly competitive products. This study uses computable general equilibrium (CGE) model incorporating Indonesia Input - Output Table year 2016. The study exercised two scenario/simulations:(1) assessing safeguard impact; and (2) assessing combination of safeguard and tax incentive impact. The results showed that safeguard on yarn import decrease import value of yarn, but did not increase yarn’s and its upper stream industry’s output. Safeguard tend to decrease the utility or welfare of the economics. In the other hand, policy combination of safeguard and tax incentive decrease yarn import, but did not impact on upper stream industry’s import. The policy combination also increases yarn industry’s output, and increase the utility or welfare of the economics. Keywords: compensating variation, fiscal incentive, textile and apparel industry, utility, welfare ABSTRAK:  Penelitian ini bertujuan menganalisis dampak safeguard terhadap produktivitas atau output industri benang dan industri tekstil dan produk tekstil sebagai industri hilir, serta dampak safeguard terhadap kesejahteraan masyarakat dalam perekonomian. Pemerintah Indonesia menerapkan safeguard atas benang pada tahun 2019 s.d. 2022 sebagai bentuk perlindungan terhadap industri tekstil dalam negeri dari peningkatan impor benang yang menyebabkan, atau dicurigai akan mengakibatkan kerugian serius terhadap industri yang bersangkutan. Penelitian menggunakan computable general equilibrium (CGE) model dengan data Tabel I-O Indonesia tahun 2016. Pengujian dilakukan dalam dua simulasi yaitu: (1) shock berupa penerapan safeguard; (2) kombinasi dari shock berupa penerapan safeguard dan fasilitas fiskal berupa pengurangan penghasilan industri untuk perhitungan pajak penghasilan wajib pajak Badan. Hasil pengujian menunjukkan bahwa safeguard menurunkan impor benang, tetapi tidak meningkatkan output domestik dan cenderung menurunkan utilitas/kesejahteraan masyarakat. Safeguard yang dikombinasikan dengan fasilitas pajak penghasilan mampu menurunkan impor, meningkatkan output (walaupun belum sampai tahap ekspor), dan meningkatkan utilitas/kesejahteraan masyarakat. Kata kunci: compensating variation, industri tekstil dan produk tekstil, fiscal incentive, utilitas, kesejahteraan


2020 ◽  
Vol 1 (1) ◽  
pp. 45
Author(s):  
Siti Hajar Suryawati ◽  
Endriatmo Soetarto ◽  
Luky Adrianto ◽  
Agus Heri Purnomo

Beberapa hasil penelitian menunjukkan bahwa telah terjadi degradasi lingkungan di laguna Segara Anakan Dibutuhkan upaya menahan laju degradasi laguna dan mempersiapkan masyarakat untuk merespon kondisi tersebut. Berbagai  ebijakan telah diambil untuk merespon degradasi tersebut seperti pembuatan infrastruktur dan fasilitas dari pemantapan pengelolaan sumberdaya dan program rehabilitasi lingkungan. Terdapat dua kriteria penting untuk memilih suatu implementasi kebijakan dan program, yaitu efektivitas dan efisiensi. Kajian ini mengukur pembiayaan untuk berbagai pilihan kebijakan dengan menggunakan metode survey yang dilaksanakan pada bulan April - May 2010. Kajian ini menggunakan data yang dikumpulkan dari tokoh kunci yang telah ditentukan sesuai tujuan kajian untuk menggambarkan kelompok masyarakat yang memanfaatkan sumberdaya di laguna Segara Anakan. Jumlah total responden adalah 41, yang terdiri dari 25 orang nelayan, 5 orang petani, 5 orang pembudidaya tambak, 2 orang pedagang, dan 2 orang penderes. Sejumlah pertanyaan diajukan untuk mendapatkan informasi tentang jenis insentif, seperti insentif hak kepemilikan, insentif mata pencaharian, insentif pasar, dan insentif fiskal. Hasil kajian menunjukkan bahwa insentif yang tidak langsung seperti pengerukan laguna, budidaya kepiting atau upah untuk yang mau melakukan penanaman mangrove pada lahan tambaknya merepresentasikan pilihan tepat dari pandangan alternatif pengembangan mata pencaharian dari sisi keefektifan pengelolaan lingkungan. Title: Identification of Incentive System of the Resources Management in Segara Anakan Lagoon Several previous research results indicated environmental degradation at the Segara Anakan Lagoon. There is a need to slow down degradation rate of the lagoon and preparing the community to response it. Some policies were implemented to response degradation such as developing infrastructures and facilities and rehabilitation programs. There are two important criteria for setting policies, namely effectiveness and efficiency. This research is to asses costs pertinent to various policy options based on a survey method that was conducted in April- May 2010. This research used data from selected key respondents through purposive sampling to represent clusters of community dwelling at lagoon. Forty-one respondents were selected consisting of 25 fishers, 5 farmers, 5 brackish water pond operators, 2 middlemen, and 2 palm sap tappers. Research questions include information on various kinds of incentives, such as property right incentive, livelihood incentive, market incentive, and fiscal incentive. Research results showed that indirect incentives such as lagoon dredging, crab seedling or salary for those who have willingness to plant mangrove in brackish ponds represented good options from the perspective of alternative livelihood development as well as the effectiveness of environmental management.


2019 ◽  
Vol 48 (3) ◽  
pp. 360-380
Author(s):  
Erika Kuever

Are China’s fake-fighters (打假, dajia) heroic consumer activists or morally dubious profit-seekers? Do they make the marketplace safer for ordinary consumers by using the law to “fight” fake, dangerous and falsely advertised goods, or benefit only themselves through the exploitation of legal loopholes? Since the 1994 Consumer Protection Law introduced a fiscal incentive that made fake-fighting a viable career, its practitioners have struggled to define their work against these stereotypical characterisations. In this empirical article, I show that fake-fighters reject criticisms of their motivations while at the same time avoiding censure by party-state authorities wary of activism couched in terms of rights by framing their work as a practice of moral citizenship. Fake-fighters believe it is their responsibility to highlight potential dangers in the marketplace, disseminate legal knowledge, and, crucially, prompt the government to enforce pre-existing laws to better protect consumers and advance national development.


2018 ◽  
Vol 2 (1) ◽  
pp. 39-51
Author(s):  
Anda Nugroho ◽  
Hidayat Amir

AbstrakOptimalisasi pemanfaatan gas bumi untuk kebutuhan domestik terkendala oleh mahalnya harga gas yang sampai di tangan industri pengguna gas domestik. Untuk mengatasi hal tersebut, pemerintah telah mengeluarkan insentif fiskal berupa Perpres nomor 40 tahun 2016 tentang Penetapan Harga Gas Bumi. Penelitian ini bertujuan untuk menganalis dampak dari insentif fiskal tersebut terhadap perekonomian nasional. Hasil simulasi dengan model Computable General Equilibrium (CGE) Fiskal Dinamis menunjukkan bahwa kebijakan penetapan harga gas bumi tertentu dapat meningkatkan kinerja perekonomian nasional. Hal tersebut ditandai dengan adanya peningkatan GDP pada kisaran 0,12% - 0,13% pada jangka menengah. Pada sisi industri, harga input gas yang lebih rendah akan memangkas biaya produksi sehingga membuat output industri menjadi lebih murah kompetitif. Industri yang mengalami peningkatan output antara lain industri besi baja, industri pupuk, industri keramik, industri kaca, industri barang-barang dari karet, industri pulp & kertas, dan industri makanan & minuman.AbstractExpensive domestic gas price has constrained the natural gas utilization by the domestic industry. To deal with this situation, the government has issued fiscal incentives of Presidential Regulation number 40 of 2016 on the Natural Gas Price Regulation. The purpose of this paper is to analyze the impact of the fiscal incentives to the economy. The Simulation result with Dynamic Fiscal CGE model shows that overall, the fiscal incentive will improve the performance of the national economy. The GDP increases in the range of 0.12% - 0.13% in the medium term. On the micro side, lower gas input prices will lower production costs, thus making industrial output cheaper and more competitive. The output of the following Industries are increasing: steel, fertilizer, ceramic, glass, rubber, pulp & paper, and food & beverage


2018 ◽  
Vol 10 (20) ◽  
Author(s):  
André Felipe Canuto Coelho ◽  
Paulo Joviniano Alvares dos Prazeres

O presente trabalho visa objetivar a importância de Lei 8685/93, mas conhecida como Lei do Cinema. Para tanto, seus aspectos normativos foram abordados nesta proposta pois, para o devido custeamento de produções cinematográficas nacionais, é necessário que tanto o investidor, ou seja, o patrocinador ou doador, utilize a lei de incentivos fiscais para assim, além de estar contribuindo para a divulgação cultural do Brasil, também está se beneficiando de incentivos fiscais. Esses incentivos fiscais são repassados para a indústria cinematográfica que, com esses recursos, financiam filmes nacionais engrandecendo assim sua cultura pois, desde a criação do cinema em 1897, ano de sua invenção pelos irmãos Lumière, e posteriormente chegado ao Brasil apenas seis meses após essa invenção, o cinema passou a fazer parte da cultura do país e assim, evolui rapidamente. A metodologia utilizada neste trabalho está embasada em referenciais bibliográficos que tratam das questões relacionadas ao incentivo fiscal e também ao incentivo a produção cinematográfica. Com o incentivo proporcionado pela Lei 8685/93, mas conhecida como Lei do Cinema, a indústria cinematográfica está tendo a oportunidade de crescer e se desenvolver além de estar ganhando espaço em âmbito nacional. As hipóteses que norteiam este trabalho permeiam em torno dos incentivos fiscais proporcionados pelo Governo, a empresas que desejam reduzir seus impostos tributários incidentes no Imposto de Renda. Como resultados, este trabalho procurará mostrar os benefícios proporcionados as produções cinematográficas nacionais.


2018 ◽  
Vol 9 (5) ◽  
pp. 62
Author(s):  
Fernando Silva Lima ◽  
Mariano Yoshitake ◽  
Marcia Helena Andrade

The objective of this article is to verify if the fiscal incentive had impact on the generation of employment in the municipalities that have the lowest IDH indices of the state of Maranhão. To this end, the study analyzes the development of employment generation during the granting of the fiscal incentive in Maranhão through the Meso-regions between 2010 and 2016. The specific objectives are: to identify the criteria established for granting the fiscal incentive; compare the number of jobs generated with the number of companies that benefited from the tax incentive; to verify the evolution of the jobs generated in each mesoregion and to know the economic activities that generate more jobs in the state. The problem of this research is: what are the impacts of fiscal incentives on employment generation in municipalities with the lowest IDH indices in Maranhão. It considers the methodology of this study, a field research, but of quantitative-descriptive character. Among the results, it was identified that the fiscal incentive had no impact on job creation in the Meso-regions that have the lowest IDH indices in the state of Maranhão between 2010 and 2016.


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