MENGAPA SUPER TAX DEDUCTION VOKASI BELUM DIMANFAATKAN SECARA OPTIMAL? ANALISIS EVALUASI DESAIN IMPLEMENTASI PMK NO. 128/PMK.010/2019

Irani Audia Putri Putri; Kurnia  Wijaya; Marwa  Susilawati; Putri Kurnia  Sari; Ruhul  Fitrios; Vince  Ratnawati

doi:10.35446/akuntansikompetif.v9i3.2935

Authors

Irani Audia Putri Putri Universitas Riau
Kurnia Wijaya Fakultas Ekonomi dan Bisnis, Universitas Riau
Marwa Susilawati Fakultas Ekonomi dan Bisnis, Universitas Riau
Putri Kurnia Sari Fakultas Ekonomi dan Bisnis, Universitas Riau
Ruhul Fitrios Fakultas Ekonomi dan Bisnis, Universitas Riau
Vince Ratnawati Fakultas Ekonomi dan Bisnis, Universitas Riau

DOI:

https://doi.org/10.35446/akuntansikompetif.v9i3.2935

Abstract

This study evaluates the implementation design of the Vocational Super Tax Deduction (STD) policy under PMK No. 128/PMK.010/2019 and identifies the factors contributing to its low utilization after more than five years of implementation. Using a descriptive-comparative approach that contrasts normative provisions (das sollen) with implementation practices (das sein), the study applies Skill Formation Theory and Compliance Cost Theory to analyze secondary data from regulations, tax expenditure reports, and relevant institutional publications. The findings indicate that low utilization is not primarily caused by the size of the incentive, but by two major obstacles: uncertainty regarding program substance due to the absence of explicit curriculum standards, and uncertainty regarding the claims process, as companies must bear costs and risks before obtaining fiscal benefits. These conditions increase compliance costs and reduce participation incentives. The study recommends simplifying administration and strengthening claim certainty through pre-approval vocational schemes, pre-assessment dashboards, and risk-based tiered claims, supported by a National Vocational Matching Platform, regional coaching clinics, and outcome-based evaluation

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