Pengaruh Kebijakan Insentif Pajak terhadap Produktivitas Industri Pengolahan Kelapa Sawit di Wilayah Kerja Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara I

Abstract

Oil palm industry is one of the strategic industries in agricultural sector which is developing in the tropical countries like Indonesia. The availability of area, inexpensive manpower, and the growth of demand for CPO (crude oil palm) have made Indonesia the biggest CPO exporter in the world. However, the support for tax cut for oil palm companies which perform research and development and community development in the frame of social investment is not sufficient to increase productivity, especially when it is compared to that of Malaysia. The activity of research and development, community development, and the full support from the government have caused the productivity of Malaysia’s palm oil to be higher than that of Indonesia. Malaysia, with the area of oil palm is only 61.5% of the Indonesia’s oil palm area is able to produce 85.3% of its CPO, compared to the Indonesia’ CPO production. The objective of the research was to analyze the influence of the variable of the policy of tax incentive on the productivity of oil palm processing industry. The primary data were gathered by distributing questionnaires to the taxpayers of the industrial sector of oil palm processing industry registered in the working area of the Directorate General of Taxation Office of Sumatera Utara I. The data were analyzed by using Structural Equation Modeling with an AMOS 21 software program.The result of the analysis showed that the policy of tax incentive had positive and significant influence on the productivity through social investment in the sector of oil palm processing industry.

Industri kelapa sawit merupakan salah satu industri strategis sektor pertanian yang berkembang di negara-negara tropis seperti Indonesia. Ketersediaan lahan, tenaga kerja yang murah, serta pertumbuhan permintaan dunia atas CPO, menjadikan Indonesia sebagai Negara pengekspor CPO terbesar di dunia. Namun demikian, dukungan keringanan pajak bagi perusahaan sawit yang melakukan research and development dan community development dalam kerangka investasi sosial, kurang memadai untuk meningkatkan produktivitas, terutama bila dibandingkan dengan Malaysia. Kegiatan research and development, community development, serta dukungan penuh pemerintah, membuat produktivitas sawit Malaysia lebih tinggi dibanding Indonesia. Malaysia dengan luas lahan sawit hanya 61,5% dari luas lahan sawit Indonesia mampu memproduksi CPO hingga 85,3% dari produksi CPO Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh variabel kebijakan insentif pajak terhadap produktivitas industri pengolahan kelapa sawit. Penelitian ini menggunakan data primer berdasarkan survei angket terhadap Wajib Pajak sektor industri pengolahan kelapa sawit yang terdaftar di wilayah kerja Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara I. Model analisis data penelitian adalah Structural Equation Modeling menggunakan software AMOS 21 dengan sampel penelitian sebanyak 102 responden. Hasil analisis membuktikan bahwa kebijakan insentif pajak berpengaruh secara langsung dan signifikan terhadap produktivitas industri pengolahan kelapa sawit. Sementara di sisi lain, kebijakan insentif pajak juga berpengaruh secara tidak langsung dan signifikan terhadap produktivitas, melalui investasi sosial di sektor industri pengolahan kelapa sawit