Kajian Status Bebas Pajak Bagi Lembaga International dan Hibahnya : Penerapan Pada Milenium Challenge Corporation (MCC) dan Rencana Program Hibah MCC Compact

Penulis: Sigit Setiawan, Pusat Kebijakan Regional dan Bilateral

Abstract

Indonesian Government is currently coordinating the implementation preparation of the Millennium Challenge Corporation (MCC) Compact grant program in Indonesia. The coordination is involving ministries and government institutions, including Ministry of Finance. For the program implementation, MCC requires fiscal policy facilitation in the form of tax exemption as facilitated for the previous MCC grant program, i.e. MCC Threshold. Such requirement will face several obstacles. Indonesian tax regulations do not regulate tax exemption status for international donor organizations employing a trustee for trust fund channeling. Moreover, the two programs have different situations. MCC Threshold was administered by USAID as trustee – which is a tax-exempted international institution in Indonesia, while in MCC Compact Indonesian government opt for the policy to make use of a domestic trustee, a kind of institution not regulated yet in Indonesian laws and regulations. The study is mainly intended to study the obstacles and provide solutions to the MCC requirement. It is hoped that the solution for MCC Compact grant administration through a domestic trustee may support government especially Ministry of Finance to improve reporting and accountability mechanism for state budget as mandated by UU Keuangan Negara and UU Perbendaharaan Negara.

File Terkait:
Status Bebas Pajak Bagi Lembaga International dan Hibahnya (1.434 KB)