Pengabdian Masyarakat Workshop Tripartit Kebijakan Super Tax Deduction Pemagangan Pendidikan Vokasional

Yuyun Estriyanto, Valiant Lukad Perdana Sutrisno, Taufik Wisnu Saputra, Indah Widiastuti, Suharno Suharno

Abstract


In 2019, the Ministry of Finance issued a Super Tax Deduction policy, a tax incentive provided by the government to businesses/industries involved in vocational education programs, including research and development activities to generate innovation. This program provides a maximum gross income reduction of up to 200% of the total costs incurred for work practices, apprenticeship, and/or vocational education learning services. This program is designed to encourage establishing a link-and-match between the world of education and industry to improve the quality of human resources produced by the education sector. Two years since its launch, the socialization of this program has not been optimal. Only a handful of industries have taken advantage of this program. Information that does not reach stakeholders causes the program not to run as expected. The tripartite workshop that brings together all stakeholders is expected to be able to share perceptions regarding the nature and technical implementation of the policy.

Keywords


super tax deduction; link-and-match; vocational education; apprenticeship

Full Text:

PDF
rticle

References


Menteri Ketenagakerjaan RI. (2020). Peraturan Menteri Ketenagakerjaan Republik Indonesia No 6 Tahun 2020 tentang Penyelengaraan Pemagangan di Dalam Negeri.

Menteri Keuangan RI. (2019). Peraturan Menteri Keuangan RI Nomor 128/PMK.010/2019 tentang Pemberian Pengurangan Penghasilan Bruto atas Penyelenggaraan Kegiatan Praktik Kerja, Pemagangan, dan/atau Pembelajaran dalam Rangka Pembinaan dan Pengembangan Sumber Daya Manusia Berbasis Kompete. Kementerian Keuangan Republik Indonesia.

MoEC. (1997). Keputusan Menteri Pendidikan dan Keudayaan RI No 323/U/1997 tentang Pendidikan Sistem Ganda. the Indonesian Ministry of Education and Culture.

Prosser, C. A., & Ouigley, T. A. (1950). Vocational Education in a Democracy. American Technical Society.

Slamet, P. (2014). Kebijakan Pendidikan Kejuruan: Refleksi Kritis dan Koreksi. Universitas Negeri Yogyakarta. http://staff.uny.ac.id/sites/default/files/pendidikan/slamet-ph-mamedmlhr-dr-prof/2-kebijakanok.pdf




DOI: https://doi.org/10.20961/dedikasi.v3i2.53227

Refbacks

  • There are currently no refbacks.



DEDIKASI: Community Service Reports 
Online ISSN: 2715-5706
Website: https://jurnal.uns.ac.id/dedikasi
Email: salimi@staff.uns.ac.id
Published by: Universitas Sebelas Maret
Ir. Sutami Street, No. 36A, Surakarta, Jawa Tengah 57126- Phone 0271-642595