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Pengaturan Insentif Guna Mendukung Percepatan Transisi Energi

Pengaturan Insentif Guna Mendukung Percepatan Transisi Energi zonaebt.com
Pengaturan Insentif Guna Mendukung Percepatan Transisi Energi zonaebt.com
  • Insentif bagi pengusaha yang bergerak di bidang energi bersih
  • Insentif sebagai bentuk nyata dari komitmen pemerintah untuk mendukung perkembangan EBT
  • Insentif fiskal

Secara gramatikal berdasarkan KBBI insentif adalah tambahan penghasilan yang dapat berupa uang, barang, dan sebagainya yang diberikan untuk meningkatkan gairah kerja. Dihubungkan dengan suatu kegiatan usaha dan peraturan, maka insentif merupakan upaya dari Pemerintah dalam rangka meningkatkan minat investor untuk menanamkan modalnya pada kegiatan usaha tertentu yang disertai dengan aturan atau regulasi untuk mengatur kebijakan insentif tersebut.

Insentif pada sektor EBT, Pemerintah telah mengatur pemberian insentif bagi para pengusaha yang menjalankan kegiatan usaha di bidang energi bersih ini.

Baca Juga:

Pengaturan insentif sendirri terdiri atas insentif fiskal dan non-fiskal, yang merupakan salah satu upaya untuk percepatan bauran EBT.

Salah satu bentuk dari insentif fiskal bagi pengusaha yang bergerak di bidang EBT adalah tax holiday. Tax holiday sendiri secara garis besar merupakan pengurangan hingga pembebasan pajak penghasilan (PPh) badan hingga jangka waktu tertentu.

Baca Juga:

Aturan tax holiday dalam sektor EBT diatur dalam Peraturan Menteri Keuangan No 35 Tahun 2018 dan Peraturan BKPM No 1 Tahun 2019. Dinyatakan oleh Ego Syahrial sebagai Sekretaris Jenderal Kementerian ESDM, bentuk dari tax holiday berupa investor akan mendapatkan fasilitas keringanan pajak selama 5-20 tahun dengan minimal investasi sebesar Rp 500 miliar, dan maksimal 100% pengurangan pajak penghasilan.

Adapun salah satu bentuk insentif yang diberikan oleh Pemerintah untuk diatur dalam Rancangan Undang-Undang (RUU EBT) sebagaimana yang terdapat di dalam Naskah Akademik RUU tentang EBT adalah pemberian pembebasan bea masuk bagi industri yang akan memanfaatkan EBT.

Referensi:

(1) Simak, Ini Sederet Insentif untuk Energi Terbarukan RI

(2) Prosedur Baru Tax Holiday

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