Towards a sustainable blue economy: An evaluation of Indonesia's post-production non-tax state revenue policy using Dunn’s criteria
Keywords:
policy evaluation, non-tax state revenue, post-production, capture fisheries, blue economyAbstract
Background: The Government of Indonesia has regulated the Non-Tax State Revenue (PNBP PHP) policy in relation to the vision of developing a blue economy-based capture fisheries sector. The policy aims to make a substantial transformation in the fiscal policy landscape. This study attempts to evaluate the PNBP Post-Production policy using Dunn's three policy evaluation criteria. Methods: In relation to these objectives, the researcher uses a post-positivist approach to obtain research results. Data collection was conducted through qualitative methods with several stages, namely in-depth interviews, field observations, and literature studies. Findings: The results show that the Post-Production PNBP policy can provide benefits for payers and tax authorities because PNBP is levied on the weight of real catches, not on estimates as regulated by Pre-Production PNBP. However, the PNBP policy does not meet Dunn's three criteria related to effectiveness, efficiency, and fairness. Based on the efficiency criterion, the policy is burdensome for payers and tax authorities. PNBP policy when viewed from the criteria of justice has fulfilled the benefit receive principle. However, the tariff index has not fulfilled the principle of nondiscrimination due to the differentiation of tariffs between vessel sizes which is no longer relevant. Conclusion: The government needs to further evaluate the policy of the Non-Tax State Revenue Policy for Collection of Fishery Products (PNBP PHP) in order to support the development of the capture fisheries sector based on the blue economy, at least the Post-Production PNBP policy must fulfill the three Dunn criteria. Novelty/Originality of this article: This research suggests the adoption of technology in each port that can meet the criteria of policy effectiveness and efficiency. In addition, it is necessary to reformulate the tariff index to meet the criteria of fairness.
References
Bappenas. (2024). Indonesia Blue Economy Index. [PPT]
Constitution of the Republic of Indonesia 1945
Creswell, J. W. & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Sage.
Darussalam, Septriadi, D., & Marhani, A. R. (2024). Konsep Dasar Pajak: Berdasarkan Perspektif Internasional. DDTC Publisher.
Dunn, W. N. (2018). Public Policy Analysis: An Integrated Approach (6th ed). Routledge Taylor & Francis Group
Friedman, R. S., Law, E. A., Bennett, N. J., Ives, C. D., Thorn, J. P. R., & Wilson, K. A. (2018). How just and just how? A systematic review of social equity in conservation research. Environmental Research Letters, 13(5), 1-13. https://doi.org/10.1088/1748-9326/aabcde.
Gordon, H. S. (1954). The economic theory of a common property resource: The fishery. The Journal of Political Economy, 62 (2), 124-142. http://www.jstor.org/stable/1825571?origin=JSTOR-pdf
Government Regulation of the Republic of Indonesia Number 75 of 2015 concerning Types and Tariffs on Types of Non-Tax State Revenue Applicable to the Ministry of Maritime Affairs and Fisheries
Government Regulation of the Republic of Indonesia Number 85 of 2021 concerning Non-Tax State Revenue Applicable to the Ministry of Maritime Affairs and Fisheries
Government Regulation of the Republic of Indonesia Number 11 of 2023 concerning Measured Fishing
Heaps, T. & Helliwell, J. (1985). The taxation of natural resources dalam Handbook of Public Economics (vol 1). Elsevier.
Law of the Republic of Indonesia Number 45 of 2009 concerning Fisheries
Law of the Republic of Indonesia Number 12 of 2011 concerning the Formation of Legislation
Law of the Republic of Indonesia Number 9 of 2018 concerning Non-Tax State Revenue
Ministry of Marine Affairs and Fisheries of the Republic of Indonesia. (2021). Academic Paper on Non-Tax State Revenue from Fisheries Natural Resources Post-Production System.
Ministry of Finance of the Republic of Indonesia. (2015). Academic Paper on Draft Law on Non-Tax State Revenue. https://www.dpr.go.id/dokakd/dokumen/RJ1-20161201-103616-5548.pdf
Ministry of Maritime Affairs and Fisheries of the Republic of Indonesia. Bincang Bahari: Post-Production PNBP Arrangement. [Youtube Video]. Retrieved from https://www.youtube.com/watch?v=y2NKSePaISc
Neuman, W. (2014) Social Research Methods: Qualitative and Quantitative Approaches. Pearson. Essex.
Novaglio, C., Bax, N., Boschetti, F., Emad, G. R., Frusher, S., Fullbrook, L., Hemer, M., Jennings, S., van Putten, I., Robinson, L. M., Spain, E., Vince, J., Voyer, M., Wood, G., & Fulton, E. A. (2022). Deep aspirations: towards a sustainable offshore Blue Economy. Reviews in Fish Biology and Fisheries, 32(1), 209-230. https://doi.org/10.1007/s11160-020-09628-6
OECD. (2021). Sustainable Ocean Economy Country Diagnostics of Indonesia. https://www.oecd.org/development/environment-development/sustainable-ocean-country-diagnostics-indonesia.pdf
Park, K. S. & Kildow, J. T. (2014). Rebuilding the classification system of the ocean economy. Journal of Ocean and Coastal Economics, 1(4), 1-37. https://doi.org/10.15351/2373-8456.1001
Pauli, G. (2010). The Blue Economy: 10 Years, 100 Innovations, 100 Million Jobs. Konvergenta Publishing UG.
Presidential Regulation Number 18 of 2020 concerning the National Medium-Term Development Plan for 2020-2024
Regulation of the Minister of Maritime Affairs and Fisheries of the Republic of Indonesia Number 36 of 2015 concerning Criteria for Grouping Small Scale, Medium Scale, and Large Scale in the Collection of Fishery Products
Regulation of the Minister of Marine Affairs and Fisheries of the Republic of Indonesia Number 58 of 2020 concerning Capture Fisheries Businesses
Regulation of the Minister of Maritime Affairs and Fisheries Number 1 of 2023 concerning Procedures for Determining the Value of Fish Production at the Time of Landing
Regulation of the Minister of Maritime Affairs and Fisheries Number 2 of 2023 concerning Requirements and Procedures for Imposing Tariffs on Types of PNBP Applicable to KKP Derived from Utilization of Fisheries Natural Resources
Rosdiana, H. (2013). Does state levies policy support minapolitan program in indonesia. International Journal of Administrative Science & Organization, 20(1), 1-8. https://doi.org/10.20476/jbb.v20i1.1860
Rosdiana, H. (2013). Spectrum of Taxation Theory for the Development of Indonesian Tax System Towards Global Competition. Speech at the Inauguration Ceremony of Permanent Professor of Tax Policy Science, Faculty of Social and Political Sciences, University of Indonesia. UI Press. https://lib.ui.ac.id/detail?id=20440099&lokasi=lokal
Rosdiana, H. & Irianto, E. S. (2012). Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia. Raja Grafindo Persada.
Sabatier, P. & Mazmanian, D. (1980). The Implementation of Public Policy: A Framework Analysis. Policy Studies Journal, 8(4), 538-560. https://doi.org/10.1111/j.1541-0072.1980.tb01266.x
Stiglitz, J. E & Rosengard, J. K. (2015). Economics of the Public 4th Edition. W. W. Norton Company
UNDP. (2022, 8 Juni). The ocean and the blue economy are fundamental to addressing the triple planetary crisis—says UNDP. Diambil dari https://www.undp.org/press-releases/ocean-and-blue-economy-are-fundamental-addressing-triple-planetary-crisis%E2%80%94says-undp
Wenhai, L., Cusack, C., Baker, M., Tao, W., Mingbao, C., Paige, K., Xiaofan, Z., Levin, L., Escoba, E., Amon, D., Yue, Y., Reitz, A., Neves, A. A. S., O’Rourke, E., Mannarini, G., Pearlman, J., Tinker, J., Horsburgh, K. J., Lehodey, P., Pouliquen, S., Dale, T., Peng, Z., & Yufeng, Y. (2019). Successful Blue Economy Examples With an Emphasis on International Perspectives. Frontiers in Marine Science, 6(261). https://doi.org/10.3389/fmars.2019.00261
World Bank & United Nations. (2017). The Potential of the Blue Economy: Increasing Long-term Benefits of the Sustainable Use of Marine Resources for Small Island Developing States and Coastal Least Developed Countries
Xuemei, L., Yang, B., ao, Y., Zhang, L., Liu, H., Wang, P., & Qu, X. (2021). An analysis of the prosperity of China’s marine economy. Marine Economics and Management, 4(2), 135-156. https://doi.org/10.1108/MAEM-10-2021-0010
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2025 Social, Ecology, Economy for Sustainable Development Goals Journal
This work is licensed under a Creative Commons Attribution 4.0 International License.
