CRITICAL SUCCESS FACTORS OF SUPER TAX DEDUCTION INCENTIVES FOR
R&D ACTIVITIES CARRIED OUT BY THE INDUSTRIAL SECTOR
Dublin Core
Title
CRITICAL SUCCESS FACTORS OF SUPER TAX DEDUCTION INCENTIVES FOR
R&D ACTIVITIES CARRIED OUT BY THE INDUSTRIAL SECTOR
R&D ACTIVITIES CARRIED OUT BY THE INDUSTRIAL SECTOR
Subject
Critical Success Factors (CSF), tax incentives, research and development, super tax
deduction, industrial sector
deduction, industrial sector
Description
In order to achieve Indonesia Gold 2045, with one of the missions being an advanced
economy country, Indonesia needs to increase its Gross Domestic Product (GDP).
One of the programs is to improve the quality of human resources and science and
technology, which is carried out through increasing research and development
activities. After further review, it turns out that spending on research and
development activities compared to Indonesia's Gross Domestic Product is still low,
private participation in research and development is still less than the government.
The government makes a policy of providing super tax deductions to companies that
carry out certain research and development activities in Indonesia. This research
was conducted to determine the critical success factors (CSF) or success factors that
must be considered by policy makers in implementing super tax deduction for
research and development activities, which were carried out with a post positivist
approach and data collection by in-depth interviews. Critical Success Factors (CSF)
analyzed are divided into 3 dimensions, namely relevance, effectiveness, and
efficiency. In the dimension of relevance, the form of super tax deduction incentives
is the right form if the cost factor constraint in hindering research and development
activities carried out by the industry applies ceteris paribus, and it is necessary to
adjust the form of incentives according to industry needs. In addition, it is necessary
to determine clear overall policy targets with the preparation of performance
indicators. The dimension of effectiveness shows that in implementing the policy, it is
necessary to conduct an evaluation to find out the cause of the company's low
enthusiasm in conducting research and development activities and proposing
incentives, and it is necessary to increase the intensity of socialization and adequate
coordination between the ministries/agencies involved. In terms of efficiency, the use
of the Online Single Submission (OSS) system in the implementation of incentive
submissions needs to be optimized by developing a synchronized OSS system and
supporting transparency in policy implementation.
economy country, Indonesia needs to increase its Gross Domestic Product (GDP).
One of the programs is to improve the quality of human resources and science and
technology, which is carried out through increasing research and development
activities. After further review, it turns out that spending on research and
development activities compared to Indonesia's Gross Domestic Product is still low,
private participation in research and development is still less than the government.
The government makes a policy of providing super tax deductions to companies that
carry out certain research and development activities in Indonesia. This research
was conducted to determine the critical success factors (CSF) or success factors that
must be considered by policy makers in implementing super tax deduction for
research and development activities, which were carried out with a post positivist
approach and data collection by in-depth interviews. Critical Success Factors (CSF)
analyzed are divided into 3 dimensions, namely relevance, effectiveness, and
efficiency. In the dimension of relevance, the form of super tax deduction incentives
is the right form if the cost factor constraint in hindering research and development
activities carried out by the industry applies ceteris paribus, and it is necessary to
adjust the form of incentives according to industry needs. In addition, it is necessary
to determine clear overall policy targets with the preparation of performance
indicators. The dimension of effectiveness shows that in implementing the policy, it is
necessary to conduct an evaluation to find out the cause of the company's low
enthusiasm in conducting research and development activities and proposing
incentives, and it is necessary to increase the intensity of socialization and adequate
coordination between the ministries/agencies involved. In terms of efficiency, the use
of the Online Single Submission (OSS) system in the implementation of incentive
submissions needs to be optimized by developing a synchronized OSS system and
supporting transparency in policy implementation.
Creator
Isna Nurlaeli,1 Ning Rahayu2
Source
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Date
2024
Contributor
PERI IRAWAN
Format
PDF
Language
ENGLISH
Type
TEXT
Files
Citation
Isna Nurlaeli,1 Ning Rahayu2, “CRITICAL SUCCESS FACTORS OF SUPER TAX DEDUCTION INCENTIVES FOR
R&D ACTIVITIES CARRIED OUT BY THE INDUSTRIAL SECTOR,” Repository Horizon University Indonesia, accessed April 28, 2025, https://repository.horizon.ac.id/items/show/7003.
R&D ACTIVITIES CARRIED OUT BY THE INDUSTRIAL SECTOR,” Repository Horizon University Indonesia, accessed April 28, 2025, https://repository.horizon.ac.id/items/show/7003.