Tax Incentives For Indonesian Philanthropy: The Balance of Effectiveness of Pull Factor and The Role of The State

Haula Rosdiana, Murwendah Murwendah, Inayati Inayati


Abstract. This study aims to evaluate the tax policy on philanthropy in Indonesia. The data are analyzed using mixed approach. The findings of this study indicate that the lack of dynamics in current tax policy is not in harmony with the rapid development of increasingly varied philanthropic activities. Therefore, the donors and recipients face uncertainty related to taxation on philanthropy including tax treatment and tax incentives that can be obtained from the government. Applicable tax policies have not been able to provide incentives for various types of taxes. In other words, the policy of tax incentives on philanthropy activities has not been pull factor for the community to be more actively involved in philanthropy activities. Regulatory improvement is necessary, including accommodation of incentives for all types of taxes on philanthropy in Indonesia.

Keyword: Policy Evaluation, Philanthropy, Tax Policy, Tax Incentives, Indonesia


Abstrak. Penelitian ini bertujuan untuk mengevaluasi kebijakan pajak filantropi di Indonesia. Data dianalisis dengan menggunakan pendekatan campuran. Temuan penelitian ini menunjukkan bahwa kurangnya dinamika dalam kebijakan perpajakan saat ini tidak selaras dengan perkembangan pesat kegiatan filantropi yang semakin bervariasi. Oleh karena itu, para donor dan penerima menghadapi ketidakpastian terkait perpajakan filantropi termasuk perlakuan pajak dan insentif pajak yang dapat diperoleh dari pemerintah. Kebijakan pajak yang berlaku belum dapat memberikan insentif untuk berbagai jenis pajak. Dengan kata lain, kebijakan insentif pajak pada kegiatan filantropi belum menjadi faktor penarik bagi masyarakat untuk lebih aktif terlibat dalam kegiatan filantropi. Selanjutnya, masalah yang terkait dengan administrasi pajak masih ditemukan dalam implementasinya. Perbaikan regulasi diperlukan, termasuk akomodasi insentif untuk semua jenis pajak untuk filantropi di Indonesia.

Kata kunci: Evaluasi Kebijakan, Filantropi, Kebijakan Pajak, Insentif Pajak, Indonesia


Policy evaluation, philanthropy, tax policy, tax incentives, Indonesia


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DOI: 10.15408/aiq.v11i2.11240


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