EVALUASI DAMPAK FASILITAS KAWASAN BERIKAT MENGGUNAKAN COST-BENEFIT ANALYSIS
DOI:
https://doi.org/10.31092/jpbc.v9i1.3289Keywords:
Kawasan Berikat, Analisis Biaya dan Manfaat, Net Present Value, Perpajakan Optimal, Benefit-Cost RatioAbstract
This study analyzes the effectiveness of bonded zone facility incentives in generating economic benefits for the country compared to the fiscal costs incurred. Using the Cost-Benefit Analysis method and the Net Present Value (NPV) approach, this research is conducted as a case study on three companies receiving bonded zone facilities, namely PT. A, PT. B, and PT. C. The results show that PT. A have a Benefit-Cost Ratio of 0.238, indicating that the economic benefits generated are still lower than the fiscal costs provided. In contrast, PT. B and PT. C has a Benefit-Cost Ratio of 2.235 and 1.575, demonstrating that this company provides greater economic benefits than the costs incurred by the government. These findings have implications for optimal tax policy, suggesting that fiscal incentives should be more selectively allocated based on long-term economic potential. Therefore, this study recommends periodic evaluations of bonded zone policies to ensure the effectiveness of fiscal incentives, enhance transparency in facility utilization, and design a stricter supervision mechanism. For future research, it is recommended to conduct an analysis of all companies receiving bonded zone facilities to obtain a more comprehensive understanding of the impact of this policy on the national economy.
References
Aggarwal, A. (2005). Performance of export processing zones: A comparative analysis of India, Sri Lanka and Bangladesh. Working paper.
Ardiansyah, B. G. (2020). Efektivitas Pemanfaatan Fasilitas Kawasan Berikat Oleh Industri Tertentu Di Kpp Pratama Karawang Selatan. Simposium Nasional Keuangan Negara, 2(1), 250–272.
Aritenang, A. F. (2009). A comparative study on free trade zone: development through spatial economic concentration. Jurnal Perencanaan Wilayah Dan Kota, 20(2), 95–108.
Badan Kebijakan Fiskal. (2024). Laporan Belanja Perpajakan 2023, Tax Expenditure Report 2023.
Barlianto, A. D., & Riesfandiari, I. (2021). Efektivitas Kawasan Berikat Mandiri dalam Meningkatkan Kinerja Logistik dan Kinerja Operasional Pengusaha Kawasan Berikat (PKB) X di Purwakarta. Jurnal Pajak Dan Keuangan Negara (Pkn), 3(1), 136–151.
Boardman, A. E., Greenberg, D. H., Vining, A. R., & Weimer, D. L. (2018). Cost-Benefit Analysis: Concepts and Practice. Routledge Handbook of Deradicalisation and Disengagement.
Diamond, P. A., & Mirrlees, J. A. (1971). Optimal taxation and public production I: Production efficiency. The American Economic Review, 61(1), 8–27.
Drèze, J., & Stern, N. (1987). The theory of cost-benefit analysis. In Handbook of public economics (Vol. 2, pp. 909–989). Elsevier.
Fadjry, S. H. (2024). Pengaruh Biaya Produksi, Leverage, Pertumbuhan Penjualan Dan Perputaran Persediaan Terhadap Profitabilitas (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). Universitas Islam Sultan Agung Semarang.
Farole, T. (2011). Special economic zones in Africa: comparing performance and learning from global experiences. World Bank Publications.
Harianto, H., Vidyatmoko, D., & Rosadi, H. Y. (2013). Determinan Inovasi Teknologi dan Kebijakan Pengembangan pada Industri Pangan (Determinants of Technological Innovation and Development Policy in Food Industry). JURNAL PANGAN, 22(4), 287–298.
Jenkins, G. P., & Harberger, A. C. (2018). Cost-benefit analysis for investment decisions. Cambridge Resources International Incorporated.
Keen, M. (2001). Preferential regimes can make tax competition less harmful. National Tax Journal, 54(4), 757–762.
Khizazi, A. (2020). Pengaruh Pemanfaatan Fasilitas Kawasan Berikat Terhadap Produktivitas Perusahaan Manufaktur.
Madani, D. (1999). A review of the role and impact of export processing zones. Available at SSRN 629169.
Mirrlees, J. A. (1971). An exploration in the theory of optimum income taxation. The Review of Economic Studies, 38(2), 175–208.
Nugroho, A., Amir, H., Wicaksono, E., Woroutami, A., Nugroho, S., Baihaqi, W., Yulianto, T., Riza, Y., & Nabila, A. (2018). The Economic Contribution of Bonded Zone in Indonesia. Strenghtening Regional and Local Economies, 1125–1135.
Nurcahyo, M. A., & Purwana, A. S. (2021). Pengaruh karakteristik perusahaan kawasan berikat terhadap keuntungan perusahaan (study kasus pada KPPBC XYZ). Jurnal Perspektif Bea Dan Cukai, 5(1), 39–62.
Paryadi, D., & Salam, A. R. (2018). Dampak Kerja Sama Perdagangan Indonesia dengan Eurasian Economic Union (EAEU) terhadap Perekonomian Indonesia. Buletin Ilmiah Litbang Perdagangan, 12(2), 161–180.
Putri, D. R. P., & Faradina, R. (2023). Kajian Kebijakan Hilirisasi Industri Pada Perizinan Kawasan Berikat. Jurnal Perspektif Bea Dan Cukai, 7(2), 237–259.
Ratiyah, R., Hartanti, H., & Feranika, Y. (2021). Analisa Penerapan Kebijakan Fasilitas Kawasan Berikat Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean A Jakarta Timur. Account: Jurnal Akuntansi, Keuangan Dan Perbankan, 8(1).
Saputra, J. E. (2023). Tinjauan Keberhasilan Pemberian Fasilitas Kawasan Berikat Pada Pengusaha Kawasan Berikat Wilayah Subang Tahun 2022. Jurnal Darma Agung, 31(1), 583–593.
Situmorang, E. (2020). Fiscal Facilities to Improve Export Performance. Dinasti International Journal of Economics, Finance & Accounting, 1(1), 125–133.
Syafi’i, M., Wati, L. N., & Priyati, R. Y. (2023). Pengaruh Fasilitas Kepabeanan Terhadap Nilai Ekspor Dan Kinerja Keuangan Perusahaan. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 8(1), 63–76.
Wicaksono, T. Y., & Mangunsong, C. (2021). Export-Promotion Policies and the Performance of Firms: Evidence from Bonded Zones in Indonesia. Bulletin of Indonesian Economic Studies, 1–41. https://doi.org/10.1080/00074918.2020.1866745
Zee, H. H., Stotsky, J. G., & Ley, E. (2002). Tax incentives for business investment: a primer for policy makers in developing countries. World Development, 30(9), 1497–1516.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
