Proceedings of the International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017)

Bonded Logistic Center: Policy Analysis on Perspective Supply Side Tax Policy on ShipyardIndustry

Authors
Haula Rosdiana, Ms Inayati, Maria R.U.D. Tambunan, Murwendah Ms
Corresponding Author
Haula Rosdiana
Available Online October 2017.
DOI
https://doi.org/10.2991/icoposdev-17.2018.1How to use a DOI?
Keywords
fiscal policy; fiscal incentives; Bonded Logistic Center; supply side tax policy
Abstract
The aim of this article is to examine government fiscal policy which establish Bonded Logistic Center (BLC) as an alternative of offering conventional fiscal incentives by using Supply-side Tax Policy perspective. This study also compares the implementation, advantages and disadvantages of conventional fiscal incentives and Bonded Logistic Centre on shipyard industry. This research occupies mix method approach. The data is collected through literature review, in-depth interview whereas then the simulation of industry transaction is occupied as quantitative aspect. The research found that based on Supply Side tax policy perspective the establishment of Bonded Logistic Centre is more efficient for the cost of taxation aspect, compare to that of conventional fiscal incentives which has to be applied on individual entity bases. In addition, establishing Bonded Logistic Centre seem more beneficial for the logistic cost aspect, administrative and bureaucracy procedures.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Haula Rosdiana
AU  - Ms Inayati
AU  - Maria R.U.D. Tambunan
AU  - Murwendah Ms
PY  - 2017/10
DA  - 2017/10
TI  - Bonded Logistic Center: Policy Analysis on Perspective Supply Side Tax Policy on ShipyardIndustry
BT  - International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017)
PB  - Atlantis Press
SP  - 1
EP  - 7
SN  - 2352-5398
UR  - https://doi.org/10.2991/icoposdev-17.2018.1
DO  - https://doi.org/10.2991/icoposdev-17.2018.1
ID  - Rosdiana2017/10
ER  -