THE INFLUENCE OF VALUE ADDED TAX EXEMPTION TOWARDS PROCESSED SEAWEED EXPORTS OF INDONESIA

Nevadea Tiara Anugrahayu, Dwidjono Hadi Darwanto, Jamhari Jamhari

Abstract


Seaweed is one of the prospective cultivated marine commodity that supports fisheryrevitalization program that is enacted by the government. In the downstream, thegovernment has made many efforts to increase the value added gain from this commodity. One of the efforts is by enacting a value added tax exemption policy throughGovernment Regulation about Import and/or Refferal of Certain Strategic Taxable Goodsthat are Free from Added Value Tax. This policy is enacted to encourage the businessworld especially in agriculture, where it is needed to give easier tax facility byestablishing agricultural products that are Taxable Goods. The purpose of this research isto analyze the influence of value added tax exemption policy that is enacted to domesticseaweed processing industry, towards Indonesia’s processed seaweed export. Indonesiawas the world’s biggest seaweed exporter for the last few of years. The government,through its value added tax exemption policy, aimed to encouraged domestic processingindustry to not only exporting seaweed as the raw materials but also to export processedproducts that have added value. The model used in this research was Error CorrectionModel (ECM). This research found that value added tax exemption policy has positiveand significant influences towards processed seaweed export in the long and short-run.This show that the government’s policy in relation to value added tax exemption waseffective in increasing exports.

References


Djuanda, Gustian. 2011. Pelaporan Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah. Jakarta : Gramedia Pustaka Utama.

Dornbusch, Rudiger; Fischer, Stanley; Startz Richard. 2008. Macroeconomics. New York : Mc-Graw-Hill.

Gujarati, D.N; D. C. Porter. 2009. Basic Econometrics 5

th Ed. New York : Mc Graw Hill.

Harris, Richard; Sollis, Robert. 2004. Applied Time Series Modelling and Forecasting. International Journal of Forecasting, 20 (1): 137-139.

Kordi, MGH. 2011. Kiat Sukses Budidaya Rumput Laut di Laut dan Tambak. Yogyakarta: Penerbit Andi.

Ministry of Maritime and Fisheries Affairs. 2014. Statistik Ekspor Perikanan 2014. Jakarta : Kementrian Kelautan dan Perikanan.

Pregiwati, Lilly Aprilya. 2014. Industrialisasi Perkuat Daya Saing Produk Perikanan. http://kkp.go.id/index.php/pers/industrialisasi-perkuat-daya-saing-produkperikanan/.

Widarjono, A. 2007. Ekonometrika Teori dan Aplikasi untuk Ekonomi dan Bisnis. Yogyakarta : Penerbit Ekonisia


Full Text: PDF

Refbacks

  • There are currently no refbacks.


 

DIINDEKSIKAN OLEH:

beasiswa Google Garuda


HAK CIPTA JURNAL BERKALA ILMIAH AGRIDEVINA
ISSN 2301-8607 (cetak) , ISSN 2599-0365 (online) .

Hak cipta dari AGRIDEVINA

Lisensi Creative Commons
Karya ini dilisensikan dengan Lisensi Internasional Creative Commons Attribution-ShareAlike 4.0 .

View My Stats