PEMBERIAN INSENTIF PPH ATAS KEGIATAN LITBANG UNTUK PENINGKATAN INOVASI DI INDONESIA
DOI:
https://doi.org/10.32670/fairvalue.v4i3.718Keywords:
Income Tax Incentives, Innovation Improvement, PP Number 45/2019, tax PolicyAbstract
Innovation has a role to recognize a central driver of economic growth and development even in country
level. The governments are now focusing on innovation ranking as part of their economic policy strategies.
Economic fund the innovation progress to develop better nation and harmonize cooperation among the
countries. In this part, income tax incentives give a significant role for improving innovation through
research and development. However, the government commitment to support the innovation through
research and development is limited compare with the other countries. Therefore, Indonesia launched
regulation number 45 year 2019 ( Peraturan Pemerintah-PP Nomor 45 tahun 2019) about allocate the
income tax incentives for research and development. The paper addressed issue on PP Nomor 45 tahun
2019 implementation in Indonesia and how far this regulation is needed. Global Innovation and Research
Development theory and Income Tax Review are the major theory used. It conducted in Qualitative Method
by using primary and secondary data. As a Result PP number 45 year 2019 is feasible to implement in
Indonesia but there are several supporting regulation to give more clear information especially in verse 29
C about income deduction from gross income for certain RnD in Indonesia.
References
Brotodihardjo, R Santoso. 1991. Pengantar Ilmu Hukum Pajak, Edisi Pertama, Buku
Pertama, Cetakan Pertama. Bandung: PT Eresco.
Darussalam dan Ganda Christian Tobing. 2013. Insentif Pajak Penghasilan atas Biaya
Penelitian dan Pengembangan: Studi Perbandingan. Tax Law Design and Policy
Series No 0313. Jakarta Utara: DDTC.
Easson, Alex, dan Eric M. Zolt 2016. Tax Incentives. World Bank Institute, Diakses 2
September 2020 dari http://siteresources.worldbank.org/INTTPA/Resources/Easson
ZoltPaper.pdf.
Heller, dan Krauffman. 1963. Tax Incentives of Industry in less Developed Countries. The
Law School of Harvard University Cambridge.
Ithaca, Fontainebleau, and Geneva. 2019. The Global Innovation Index 2019: Creating
Healthy Lives—The Future of Medical Innovation. Cornell University, INSEAD, and WIPO Diakses 30 Augustus 2020 dari https://www.globalinnovationindex.org/gii2019-report.
Julita, Lidya. 2020. Hmm.. Sudah 11 Tahun, RI Tak Mampu Capai Target Pajak. CNBC
Indonesia [on-line]. Diakses 26 Juli 2020 dari https://www.cnbcindonesia.com/news/
-4-128546/hmm-sudah-11-tahun-ri-tak-mampu-capai-target-pajak.
Pramitasari, Ami. 2017. Anggaran Riset Indonesia Tahun 2017 Hanya 0,21 Persen Dari PDB.
Technology-Indonesia [on-line]. Diakses 26 Juli 2020 dari http://technologyindonesia.com/lain-lain/kolom/anggaran-riset-indonesia-tahun-2017-hanya-021-
persen-dari-pdb/.
Republik Indonesia. 2016. Belanja R&D Indonesia dalam Perjuangan Menjadi Juara Asean.
Badan Riset dan Inovasi Nasional Kementrian Riset dan Teknologi, Siaran Pers No.
/SP/HM/BKKP/IX/2016 [on-line]. Dapat diakses pada tanggal 13 Januari 2020
melalui https://ristekdikti.go.id/siaran-pers/belanja-rd-indonesia-dalam-perjuanganmenjadi-juara-asean/.
Setiawan, Hadi. 2016. Insentif Fiskal untuk Penelitian dan Pengembangan. Kementrian
Keuangan RI: Publikasi Artikel dan Opini [on-line]. Diakses 22 Januari 2020 dari
Suandy, Erly. 2011. Hukum Pajak, Edisi 5. Jakarta: Salemba Empat.
United Nations Conference on Trade and Development. 2000. Tax Incentives and Foreign
Direct Investment. A Global Survey, Number 16. New York: United Nations.
World Bank. 2013. Research and Development Expenditure (% of GDP) [on-line]. Diakses
Juli 2020 dari https://data.worldbank.org.indicator/GB.XPDRSDV.GD.ZS.
World Bank. 2017. Research and Development Expenditure (% of GDP) [on-line]. Diakses
Juli 2020 dari https://worldbank.org/indicators/GB.XPD.RSDV.GD.ZS?country.
World Bank. 2020. Public Data [on-line]. Diakses 26 Juli 2020 dari https://www.google.com/
publicdata/explore?ds.
Yustika, Ahmad Erani. 2008. Refleksi Subsidi dalam Perekonomian Indonesia. Bisnis &
Ekonomi Politik, Vol. 9 (3). Jakarta: Institute for Development of Economics and
Finance (INDEF).
