Evaluating State Levies for Higher Education
Abstract: In a number of developed
countries, tax incentives for universities have improved the quantity and
quality of graduates; in the long run, recapture tax potential losses have
grown due to workforces with high levels of income. Therefore it is essential
to review policies on state levies in Indonesia, since only 4% of the total
national workforce have university-level education. The research maps and
evaluates various forms of tax incentives for education under various tax
regimes. Data is gathered through documentation study, extensive interviews,
and focused group discussions. The policies are evaluated using the six policy
criteria proposed by Dunn (2003). Research shows that there are many types of
state levies for education, both in the form of taxes and non-tax state revenue
(PNBP). In general, current policies for income tax (PPh) incentives are more
progressive compared to those of previous tax regimes, although other tax
incentive policies still face many limitations. Furthermore, tax incentives for
higher education have not fully met the requirements for effectiveness,
efficiency, adequacy, equity, responsiveness and appropriateness. It is our
hope that findings from this research will serve as recommendations for policymakers
in refining policies on tax incentives for higher education.
Keywords: tax incentives, tax
exemptions, tax deductions, VAT exemption, state levies, higher education
Penulis: HAULA ROSDIANA
Kode Jurnal: jpadministrasinegaragg110022
