Year: 2024
Type: article
Abstract: This study explores the critical need for a Value Added Tax (VAT) facility to improve access to assistive devices for people with disabilities in Indonesia. It uses a qualitative approach with a literature review method, of Academic Books; Scopus Indexed Scientific Journals; Articles from Scientific Conferences; Media Articles; and International Sources. The study found that the “VAT exemption” mechanism is more effective in reducing the price of assistive devices, as it ensures tax neutrality and reduces price increases caused by inefficiencies in the tax system. However, the study also underscores the importance of implementing VAT exemption for assistive devices through the “VAT not levied” facility as a strategic measure to increase accessibility, improve welfare, and promote social inclusion for people with disabilities in Indonesia.
Authors: Umar Abdul Aziz, Haula Rosdiana
Institution: University of Indonesia
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404860718