Proceedings of the 3rd International Conference on Administrative Science, Policy, and Governance Studies, ICAS-PGS 2019, October 30-31, Universitas Indonesia, Depok. Indonesia

Research Article

Quo Vadis Government Policy To Achieve National Food Security: An Evaluation of The VAT Policy Development on Poultry Products

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  • @INPROCEEDINGS{10.4108/eai.30-10-2019.2299416,
        author={Torganda  Raymundus and Haula  Rosdiana and Inayati  Inayati},
        title={Quo Vadis Government Policy To Achieve National Food Security: An Evaluation of The VAT Policy Development on Poultry Products },
        proceedings={Proceedings of the 3rd International Conference on Administrative Science, Policy, and Governance Studies, ICAS-PGS 2019, October 30-31, Universitas Indonesia, Depok. Indonesia},
        publisher={EAI},
        proceedings_a={ICAS-PGS},
        year={2020},
        month={8},
        keywords={vat; tax policy; poultry product; supply-side tax policy cost of taxation},
        doi={10.4108/eai.30-10-2019.2299416}
    }
    
  • Torganda Raymundus
    Haula Rosdiana
    Inayati Inayati
    Year: 2020
    Quo Vadis Government Policy To Achieve National Food Security: An Evaluation of The VAT Policy Development on Poultry Products
    ICAS-PGS
    EAI
    DOI: 10.4108/eai.30-10-2019.2299416
Torganda Raymundus1,*, Haula Rosdiana2, Inayati Inayati2
  • 1: Administrative Sciences, Administration and Tax Policy, Faculty of Administrative Sciences Universitas Indonesia
  • 2: Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia
*Contact email: torgandasitohang@gmail.com

Abstract

Food security has become the concern of countries in the world as stated in the sustainable development goals (SDGs). In the national context, food security and stunting issues are a serious problem that requires an immediate response from the government of Indonesia. However, the government’s policy to tackle the issue is still incomprehensive. This research describes the Value Added Tax (VAT) policy development on poultry products to achieve national food security. There are three issues of the VAT policy development on poultry sector, i.e. the incompatibility issue of the design of theVAT object determination to the cost of taxation and revenue productivity principles, issue on the VAT administration which contradicts to the ease of administration principle, and the productivity issue from the supply-side tax policy perspective.