Analisis Kebijakan Insentif Pajak Atas Kegiatan Penelitian Dan Pengembangan Berdasarkan Teori Canons of Taxation Menggunakan Pendekatan Analytical Hierarchy Process

Pita, Nesty Omara and Priandhita Sukowidyanti Asmoro,, SE., MSA., AK. (2023) Analisis Kebijakan Insentif Pajak Atas Kegiatan Penelitian Dan Pengembangan Berdasarkan Teori Canons of Taxation Menggunakan Pendekatan Analytical Hierarchy Process. Sarjana thesis, Universitas Brawijaya.

Abstract

Sebagai upaya untuk mendorong investasi untuk sektor penelitian dan penembangan (litbang), pemerintah mengeluarkan kebijakan insentif pajak berupa super tax deduction. Aturan mengenai super tax deduction diberlakukan per 9 Oktober 2020 melalui Peraturan Menteri Keuangan No.153/PMK.010/2020 tentang Pemberian Pengurangan Penghasilan Bruto atas Kegiatan Penelitian dan Pengembangan Tertentu di Indonesia. Namun, semenjak kebijakan super tax deduction diberlakukan hingga akhir tahun 2022, hanya terdapat 23 WP (Wajib Pajak) yang memanfaatkan fasilitas tersebut (Wildan, 2022). Fakta ini memunculkan pertanyaan apakah kebijakan super tax deduction sudah menjadi keputusan kebijakan yang tepat untuk Indonesia, melihat masih kurangnya minat WP memanfaatkan fasilitas tersebut. Menggunakan teori Cannons of Taxation oleh Adam Smith. (1776), peneliti mencoba mencari tahu alternatif kebijakan insentif pajak yang tepat untuk mendorong investasi bagi sektor penelitian dan pengembangan dengan membandingkan kebijakan insentif pajak litbang berbasis input: super tax deduction & investment tax credit (ITC). Penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan Analytical Hierarchy Process (AHP) sebagai tools analisisnya. Hasil penelitian menunjukkan bahwa kebijakan investmen tax credit menjadi pilihan yang paling dominan oleh para ahli. Selain itu, prinsip ekonomi dalam teori Cannons of Taxation merupakan karakteristik yang paling dominan untuk membentuk kebijakan insentif pajak untuk kegiatan litbang. Hal ini dapat dilihat dari bobot elemen yang diperoleh dari perhitungan matriks perbandingan berpasanga yang diproses dengan tools AHP. Namun dalam penelitian, penulis dihadapi limitasi model AHP yang bergantung pada input utama dari persepsi ahli.

English Abstract

In an effort to encourage investment in the research and development (R&D) sector, the government issued a tax incentive policy in the form of a super tax deduction. The regulation regarding super tax deduction was enforced as of October 9, 2020 through Minister of Finance Regulation No.153/PMK.010/2020 concerning the Granting of Gross Income Deductions for Certain Research and Development Activities in Indonesia. However, since the super tax deduction policy was implemented until the end of 2022, there are only 23 taxpayers who use this facility (Wildan, 2022). This fact raises the question of whether the super tax deduction policy has become the right policy decision for Indonesia, seeing the lack of interest in taxpayers utilizing the facility. Using the theory of Cannons of Taxation by Adam Smith. (2018), researchers tried to find out the right alternative tax incentive policies to encourage investment for the research and development sector by comparing input-based R&D tax incentive policies: super tax deduction & investment tax credit (ITC). This research uses a type of qualitative research using the Analytical Hierarchy Process (AHP) as an analytical tool. The results showed that tax credit investment policy became the most dominant choice by experts. In addition, economic principles in the Cannons of Taxation theory are the most dominant characteristics for forming tax incentive policies for R&D activities. This can be seen from the weight of the elements obtained from the calculation of the pairwise comparison matrix processed with the AHP tool. But in the study, the authors faced limitations of the AHP model that depend on the main input from expert perceptions.

Item Type:	Thesis (Sarjana)
Identification Number:	0523030804
Uncontrolled Keywords:	kebijakan insentif pajak, Cannons of Taxation, Analytical Hierarchy Process, penelitian dan pengembangan
Divisions:	Fakultas Ilmu Administrasi > Perpajakan
Depositing User:	Endang Susworini
Date Deposited:	22 Jan 2024 07:15
Last Modified:	22 Jan 2024 07:15
URI:	http://repository.ub.ac.id/id/eprint/211861

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