Does State Levies Policy Support Minapolitan Program In Indonesia
Abstract: There has been no
research that particularly and comprehensively analyzes state levies policy on
fishery sector in Indonesia, although this is very important. The minapolitan
(fisheries cities) program will support food sovereignty, at the same time
functions as economic growth center in the regions. High state levies will impede
fishery sector productivity, however on the other side, there must be state
protection to maintain environmental sustainability and prevent excessive
exploitations of natural resources. The state must also keep fishery product
ruling in its own country by protecting it from the invasion of fishery product
imports. Therefore state levies must be put in a balance position between
budgetair (source of state finance) and regulerend (tools to manage state
policy in the economic and social field) functions. Another newness offered by
this research is the development of ‘the cost of taxation’ concept into ‘the
cost of state levies’ concept. The development is grounded by an analysis that
Non-Tax State Revenue (PNBP) has similar characteristics with taxation. In
addition, the various state levies eventually cause compliance costs, in the
form of direct money cost, time cost as well as psychological cost.
Author: Haula Rosdiana
Journal Code: jpadministrasinegaragg130036