Super Deduction Tax is “Ammunition” to Increase Palm Oil Downstream Innovation

  • English
  • Bahasa Indonesia

Downstream is a weapon for the palm oil industry to become the locomotive of the national economy and create bigger “economic cake” such as optimizing export foreign exchange from downstream products that have high economic value, substitute imported products, and create multiplier effects (job creation and income generate) which bigger and more sustainable.

super deduction tax palm oil

This is indicated by the export performance of downstream products, especially palm-oil-based oleochemical products, which increased in value and volume reaching 3.8 million tons with a value of USD 2.6 billion amid the pandemic and global economic recession in 2020. The export of oleochemicals was driven by high demand for hygiene products from the global community during the pandemic such as soap, detergent, hand sanitizer to disinfectant.

Another proof of palm oil’s downstream product that can provide multiple benefits for the Indonesian economy is palm oil biodiesel. The use of biodiesel can reduce the use of imported diesel, thereby saving in imported foreign exchange which has implications for reducing the oil and gas balance deficit. Not only that, the biodiesel industry is also able to increase added value, absorb labor and reducing GHG emissions.

The various benefits of the activities and products generating from the palm oil downstream more encourage innovation in optimizing the potential of oil palm, both its oil (including its phytonutrient content) and plant body parts (biomass) such as trunk, empty fruit bunches, shells, fiber, frond and others become a product with high added value and economic value. Therefore, to accelerate downstream palm oil industry, the Indonesian Government issued various policies such as export taxes (export duties and export levies) and tax incentives for downstream industries.

One form of tax is the Super Deduction Tax. This fiscal regulation is stipulated in Government Regulation No. 45/2019. The tax incentive aims to encourage independent research activities in the industrial sector.

In a webinar organized by Majalah Sawit and APOLIN, Emil Satria as Director of the Forest and Plantation Products Industry of the Ministry of Industry of the Republic of Indonesia explained that the Super Deduction Tax can support the development of downstream oil palm in Indonesia.

Based on his explanation, Super Deduction Tax incentives are given to research and development (R&D) institutions that are taxpayers and fulfill the following criteria, among others, aiming at acquiring discoveries and creating something that can be freely transferred or traded in the market.

 

In the attachment of Minister of Finance Regulation 153/2020, there is a focus and theme of R&D which is the object of providing tax incentives, where the downstream palm oil industry is included in the focus of R&D for food, pharmaceuticals and cosmetics, agro-industry, and energy that have the opportunity to receive these tax facilities.

In this Minister of Finance Regulation, particularly in Article 2, the amount of the tax incentive facility is a reduction in gross income for a maximum of 300 percent. The details of this incentive are a reduction in gross income by 100 percent of real costs incurred for R&D activities, and an additional reduction in gross income for a maximum of 200 percent of the accumulated costs incurred for R&D activities within a certain period (consisting of: 50 percent which generates Intellectual Property Rights (Patent or PVT) that are registered domestically; 25% which generates Intellectual Property Rights (Patent or PVT) which are not registered domestically but registered abroad; 100% if the innovation research has reached the commercialization stage; and 25% if the R&D is carried out in collaboration with government R&D institutions, and/or higher education institutions in Indonesia).

In addition, R&D costs that can be provided by the facility consist of: (1) cost of assets other than land and buildings; (2) cost of goods and/or materials; (3) salary, honorarium, or similar payments paid to employees, researchers and/or engineers employed; (4) costs of obtaining Intellectual Property Rights (Patent or PVP Rights); and (5) remuneration paid to government R&D institutions and/or higher education institutions in Indonesia.

The Super Deduction Tax is a government’s commitment to encourage and accelerate the development of downstream palm oil industry in Indonesia, as well as their attention to R&D institutions that have the role as creators, innovators, and the backbone of the palm oil industry.

Support and synergy between palm oil stakeholders (government, researchers, and industry) is ammunition in developing innovative and competitive palm oil-based downstream products in domestic and global markets. Thus, it’s hoped that the palm oil industry will become stronger as a “mine and a locomotive” that produces a bigger “economic cake” for Indonesian people.

Hilirisasi menjadi senjata industri sawit untuk menjadi lokomotif perekonomian nasional dan menghasilkan “kue ekonomi” yang semakin besar seperti mengoptimalkan devisa ekspor produk hilir yang memiliki nilai ekonomi yang tinggi, mensubsitusi produk impor hingga menciptakan multiplier effect (penyerapan tenaga kerja, peningkatan pendapatan) yang lebih besar dan lebih berkelanjutan.

super deduction tax palm oil

Hal tersebut dibuktikan dari kinerja ekspor produk hilir khususnya produk oleokimia berbasis sawit yang mengalami peningkatan baik nilai maupun volume yang mencapai 3.8 juta ton dengan nilai USD 2.6 miliar di tengah masa pandemi dan resesi ekonomi global tahun 2020. Ekspor oleokimia sawit tersebut didorong oleh tingginya demand masyarakat global terhadap produk higenitas di masa pandemi seperti sabun, deterjen, hand sanitizer hingga disinfektan.

Bukti lain produk hilir sawit mampu memberikan multimanfaat bagi perekonomian Indonesia adalah biodiesel sawit. Penggunaan biodiesel mampu mengurangi penggunaan solar impor sehingga terjadi penghematan devisa impor yang berimplikasi pada mengurangi defisit neraca migas. Tidak hanya itu, industri biodiesel juga mampu meningkatkan nilai tambah, menyerap tenaga kerja hingga berkontribusi pada penurunan emisi GRK.

Berbagai manfaat dari kegiatan dan produk yang dihasilkan dari hilirisasi sawit tersebut semakin mendorong untuk terus berinovasi dalam mengoptimalkan potensi kelapa sawit baik minyaknya (termasuk kandungan fitonutriennya) maupun bagian tubuh tanaman (biomassa) seperti batang, pelepah, serat, bungkil dan lain-lain, untuk menjadi produk bernilai tambah dan bernilai ekonomi tinggi. Oleh karena itu untuk mempercepat hilirisasi sawit, Pemerintah Indonesia mengeluarkan berbagai kebijakan seperti pajak ekspor (bea keluar dan pungutan ekspor) dan insentif pajak bagi industri hilir.

Salah satu bentuk insentif pajak yang diberikan dalam rangka mempercepat hilirisasi sawit adalah Super Deduction Tax. Regulasi fikal ini diatur dalam Peraturan Pemerintah No. 45/2019. Insentif pajak tersebut bertujuan untuk mendorong kegiatan riset mandiri pada sektor industri.

Dalam Webinar yang diselenggarakan oleh Majalah Sawit Indonesia dan APOLIN, Emil Satria selaku Direktur Industri Hasil Hutan Dan Perkebunan Kementerian Perindustrian RI memaparkan terkait insentif Super Deduction Tax yang dapat mendukung pengembangan hilirisasi sawit di Indonesia.

Berdasarkan paparan tersebut, insentif Super Deduction Tax diberikan kepada lembaga riset penelitian dan pengembangan (litbang) yang Wajib Pajak dan memenuhi beberapa kriteria berikut diantaranya adalah memiliki tujuan untuk memperoleh penemuan baru dan mencipatakan sesuatu yang bisa ditansfer secara bebas atau diperdagangkan di pasar.

Dalam lampiran PMK 153/2020 terdapat fokus dan tema litbang yang menjadi obyek pemberian insentif pajak, dimana industri hilir sawit termasuk dalam fokus litbang pangan, farmasi dan kosmetik, agroindustri dan energi yang berhak menerima fasilitas perpajakkan tersebut.

Dalam PMK tersebut, khususnya pada Pasal 2 diatur besaran fasilitas insentif pajak berupa pengurangan penghasilan bruto paling tinggi sebesar 300 persen. Rincian dari besaran insentif tersebut yaitu pengurangan penghasilan bruto sebesar 100 persen biaya riil yang dikeluarkan untuk kegiatan litbang, dan tambahan pengurangan penghasilkan bruto paling tinggi 200 persen dari akumulasi biaya yang dikeluarkan untuk kegiatan litbang dalam jangka waktu tertentu (yang terdiri dari: 50% yang menghasilkan hak kekayaan intelektual (Paten atau PVT) yang didaftarkan di dalam negeri; 25% yang menghasilkan hak kekayaan intelektual (Paten atau PVT) selain yang didaftarkan dalam negeri dan juga didaftarkan di luar negeri; 100% jika riset inovasi tersebut telah mencapai tahap komersialisasi; dan 25% jika litbang tersebut dilakukan melalui kerjasama dengan lembaga litbang pemerintah, dan/atau lembaga pendidikan tinggi di Indonesia).

Selain itu, biaya penelitian dan pengembangan yang dapat diberikan fasilitas terdiri dari: (1) biaya aktiva selain tanah dan bangunan; (2) biaya barang dan/atau bahan; (3) biaya gaji, honor, atau pembayaran sejenis yang dibayarkan kepada pegawai, peneliti, dan/atau perekayasa yang diperkerjakan; (4) biaya pengurusan HAKI (Paten atau Hak PVT); dan (5) imbalan yang dibayarkan kepada lembaga litbang pemerintah dan/atau lembaga pendidikan tinggi di Indonesia.

Insentif Super Deduction Tax merupakan bentuk komitmen kuat Pemerintah untuk mendorong dan mempercepat pengembangan hilirisasi sawit di Indonesia, sekaligus juga bentuk perhatian kepada lembaga riset, penelitian dan pengembangan berperan sebagai creator, inovator dan tulang punggung industri sawit.

Dukungan dan sinergitas antara stakeholder sawit (pemerintah, periset dan industri) tersebut menjadi amunisi dalam pengembangan produk hilir berbasis sawit yang inovatif dan berdaya saing di pasar domestik maupun global. Dengan demikian, industri sawit diharapkan semakin kokoh menjadi tambang dan juga lokomotif yang mampu menghasilkan “kue ekonomi” yang semakin besar bagi masyarakat Indonesia.

Share this article

Share on facebook
Share on twitter
Share on linkedin
Share on whatsapp
Share on telegram
Share on xing
Share on email

You may also like these articles

Leave a Reply

Your email address will not be published. Required fields are marked *