Murwendah, S.I.A., M.A.
Kebijakan Pajak
Tentang

Murwendah is a teaching staff at the Department of Fiscal Administrative Science, Faculty of Administrative Science, Universitas Indonesia (UI). Her research interests relate to tax policy, tax administration, politics of taxation, indirect tax, and tax on development. She obtained her Bachelor of Tax Administration (2011) at Universitas Indonesia and her Master of Arts (2015) at the Institute of Social Studies of Erasmus University Rotterdam, the Netherlands, majoring in Governance, Policy, and Political Economy. She was a development staff in the Postgraduate Program of the Department of Administrative Science of the Faculty of Social and Political Sciences UI (2013-2017) and Unit of Research, Publication, and Community Engagement, Faculty of Administrative Science UI (2017-2018).

Murwendah is a researcher in the Research Cluster on Political Taxation, Welfare, and National Resilience Faculty of Administrative Science UI. She has been involved in several tax policy evaluations as a researcher/ academic during the last ten years. An interest in interdisciplinary approaches between tax policy, governance, and broader socioeconomic and political developments characterize her teaching and research. Her research explores the taxation issue on development, especially water, sanitation, and public health. She has written several publications in several national journals, among them are “Encountering the Policy Dilemma of the Effective Rate of the Value Added Tax on Tobacco Products” (2018), “Tax Incentives for Indonesian Philanthropy: The Balance of Effectiveness of Pull Factor and the Role of the State” (2019), “The Structure of State Levies on Tobacco: A Comparative Study of Indonesia and Thailand” (2019), and the latest book published in 2018 entitled “Tax Policy on Idle Land: Opportunities and Challenges.”

Murwendah was currently leading the study and community engagement related to ‘Towards Safe Sanitation through Community Engagement and Institutional Strengthening of Wastewater Management’ funded by Universitas Indonesia. It includes capacity buildings for taxpayers in the wastewater sector to strengthen their tax administration, especially related to VAT obligations. In addition, Murwendah is also involved in formulating the VAT exemption policy for wastewater, which is part of her current research funded by IUWASH-USAID. Previously Murwendah was also involved in several studies related to tobacco taxation, including writing a policy brief with the National Commission on Tobacco Control and the Research Cluster on Political Taxation, Welfare and the National Resilience Faculty of Administrative Science UI regarding the urgency of increasing tobacco excise tax, which is part of a multi-year study funded by Ministry of Research, Technology & Higher Education.

March – September 2020

Fiscal Policy Reconstruction to Support the Growth of the Domestic Medical Device Industry in Facing the Covid-19 Pandemic, Higher Education Research Grant (Penelitian Dasar Unggulan Perguruan Tinggi), funded by Ministry of Research, Technology, and Higher Education of Republic of Indonesia.

March – September 2020

Towards Cooperative Compliance: Implementation of Tax Data Integration Policy and Main Partners of Customs, funded by PUTI Proceeding Grant, the Directorate of Research and Community Service, Universitas Indonesia.

March – December 2020

Towards Safe Sanitation through Community Engagement and Strengthening Wastewater Management Institutions, Universitas Indonesia, funded by Community Engagement and Empowerment Program – Multidisciplinary Scheme Grant, the Directorate of Community Engagement and Empowerment, Universitas Indonesia.

March – September 2019

The Utilization Model of Cigarette Tax Sharing to Encourage Cigarette Consumption Control, funded by the John Hopkins School of Public Health (JHSPH) and the Demographic Institute Universitas Indonesia, the Indonesia Tobacco Control Research Network (ITCRN)

March – September 2019

Taxation on Tobacco: Lesson learned from Tax Reform in Thailand, funded by Higher Education Research Grant, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia.

March 2018 – September 2019

Taxation on Tobacco: Lesson-learned from Tax Reform in Ukraine, Higher Education Research Grant (Penelitian Dasar Unggulan Perguruan Tinggi), funded by Ministry of Research, Technology, and Higher Education of Republic of Indonesia

March – June 2019

Proposing Tax Policy Design on Natural Disaster Insurance in Indonesia,

Supervisor of Student Creativity Program on Social Science and Humanities, funded by Ministry of Research, Technology, and Higher Education of Republic of Indonesia

March – September 2018

State Levies on Tobacco Consumption in Indonesia: Towards Balancing Function of Revenue Productivity and Controlling Negative Externality, International Publications Indexed for Thesis Grant (Hibah Publikasi Internasional Terindeks Untuk Tugas Akhir/ PITTA), funded by Directorate of Research and Community Service, Universitas Indonesia

2 March – August 018

Collaborative Governance in the Implementation of a Non-Smoking Area to Support Depok-Child Friendly Cities, Strategic Research Grant (UI Peduli – Aksi), funded by Directorate of Research and Community Service, Universitas Indonesia

August – October 2017

Evaluating a Shipbuilding Industries in Palembang: A Supply-side Tax Policy Perspective, funded by Cluster Research Grant (Riset Unggulan Klaster), funded by Faculty of Administrative Science, Universitas Indonesia

June – October 2017

Reconstructing Fiscal Policy on Shipyard Industry in Indonesia, Higher Education Research Grant (Penelitian Unggulan Perguruan Tinggi), funded by Directorate of Research and Community Service, Universitas Indonesia

June – October 2017

Tax on Idle Land in Indonesia: Challenges and Opportunities

Research Assistant of Strategic Research Grant (UI Peduli – Kajian), funded by Directorate of Research and Community Service, Universitas Indonesia

March – April 2017

Institutional Design of Indonesia Endowment Fund for Education (LPDP) as Sovereign Wealth Fund in Indonesia, funded by LPDP, Ministry of Finance of Republic of Indonesia

March 2014 – September 2014

Strengthening Political of Local Taxes by Developing Taxing Capacity of Local Tax Authority (Evaluation of the Devolution of Land and Building Tax for Urban and Suburban Sectors), funded by Directorate of Research and Community Service, Universitas Indonesia

December 2013 – February 2014

Imposing Property Tax on Exploration Activity of Oil and Gas Industry: Towards Pro-Sustainable Energy Property Tax Policy, funded by Indonesian Petroleum Association (IPA)

January – November 2013

Strengthening Political Taxation to Enhance National Competitiveness, funded by Directorate General of Higher Education of the Ministry of Education Grant, Directorate of Research and Community Service, Universitas Indonesia

January – April 2013

Study on Taxation in Jewelry Industry: Tax Levies of Jewelry Industry: Evaluation towards Sustainable Industrial Policy, funded by Institute for Economic and Social Research (LPEM), Faculty of Economics, Universitas Indonesia

January – April 2013

Study on Taxation in Jewelry Industry: Discourse of Diamond as Targeted Excise Object from Perspective of Conceptual and Level of National Competitiveness, funded by Institute for Economic and Social Research (LPEM), Faculty of Economics, Universitas Indonesia

March – November 2012

Tax Policy Design of Higher Education since the Revocation of Education Legal Agency Act, National Collaborative Research Grant, funded by Directorate of Research and Community Service, Universitas Indonesia

March – November 2012

Distinguishing of Fiscal Policy Design between Agropolitan and Minapolitan Area, Intermediate Research Grant, funded by Directorate of Research and Community Service, Universitas Indonesia

March – November 2012

Fiscal Policy for Food Security: Evaluation for Implementation of Agropolitan Area in Cianjur Regency, Cluster Research Grant, funded by Department of Administrative Science, Universitas Indonesia

March – November 2011

Evaluation on State Levy on the Education Sector, Priority Research Grant, funded by Directorate of Research and Community Service, Universitas Indonesia

March – November 2011

Acceleration of Agropolitan Development Through Fiscal Policy Revitalization, Strategic Research Grant, funded by Directorate of Research and Community Service, Universitas Indonesia

July – December 2011

Fiscal Policy Analysis of Agricultural Machinery in Promoting the Development of Agricultural Sector (Undergraduate thesis), Center of Administrative Science Research, Department of Administrative Science, Faculty of Social and Political Sciences, Universitas Indonesia

 

2021

Murwendah & Tsanymahdy, M. R. (2021). Penerapan Kebijakan Fasilitas Mitra Utama Kepabeanan: Mampukah Menurunkan Cost of Taxation?. Jurnal Vokasi Indonesia, 9(1).

2021

Farrasati, N. K. & Murwendah (2020, November). Smart Governance on Taxation: Tax Data Integration through Host-to-Host e-Invoices towards Collaborative Compliance in Indonesia. In 2020 International Conference on ICT for Smart Society (ICISS) (pp. 1-8). IEEE.

2021

Rini, E. S. & Murwendah (2020, November). Taxing the Smart Retail: Value Added Tax Policy Analysis on Digital Transactions in Indonesia. In 2020 International Conference on ICT for Smart Society (ICISS) (pp. 1-7). IEEE.

2020

Murwendah, Inayati, Rosdiana, H., & Filberto Sardjono, L. (2020, September). The challenges of providing safe sanitation as a public good in DKI Jakarta. In E3S Web of Conferences (Vol. 211, p. 01022).

2020

Dubelmar, D., Kartini, M. A. D., Mareli, S., & Murwendah. (2020). Disaster Response in Indonesia: Initiating Income Tax Policy Pro Disaster Mitigation. Politik Indonesia: Indonesian Political Science Review, 5(2), 243-256.

2020

Vanessa, Y., & Murwendah. (2020). The Structure of State Levies on Tobacco: A Comparative Study of Indonesia and Thailand. Bisnis & Birokrasi Journal, 26(3).

2019

Atsani, M. P., & Murwendah. The Implementation of Earmarking Tax Policy on Cigarette Tax in West Java Province. Jurnal Ilmu Sosial dan Ilmu Politik, 23(1), 45-58.

2019

Murwendah., & Malau, G. M. (2018). Encountering the Policy Dilemma of the Effective Rate of the Value Added Tax on Tobacco Products. Bisnis & Birokrasi Journal, 25(3).

2019

Rahmayanti, K. P., Murwendah, & Saragih, A. H. (2019). Understanding Women Perspective on Smoke-Free Policy. In International Conference on Emerging Media, and Social Science.

2019

Raymundus, T., Rosdiana, H., & Murwendah. (2019). Misconception about Value-added Tax (VAT) Exemption Policy on Animal Feed in the Flour Industry: An Issue on Self-sufficiency of Meat after Reformation. Politik Indonesia: Indonesian Political Science Review, 4(1), 158-179.

2018

Marhani, A. R., & Murwendah (2018, October). The Utilization of Drones for Smart Governance Implementation: Tax Extensification Strategy for Transfer of Ownership in Real Estate Sales at Cibinong Primary Tax Office. In 2018 International Conference on ICT for Smart Society (ICISS) (pp. 1-6). IEEE.

2018

Rosdiana, H., Inayati, Murwendah, Sardjono, L. F., Indriani, & Juwono, V. (2018). Kebijakan pajak atas idle land: peluang dan tantangan. Jakarta: Ortax

2018

 

 

Rosdiana, H., Inayati, Tambunan, M RUD., Murwendah (2018). Bonded Logistic Center: Policy Analysis on Perspective Supply Side Tax Policy on Shipyard Industry. Proceeding Atlantis Press

2014

Rosdiana, H., Inayati, Murwendah (2014). Evaluation of Fiscal Policy on Agropolitan Development to Raise Sustainable Food Security (A Study Case in Bangli Regency, Kuningan Regency and Batu Municipality, Indonesia). Procedia Environmental Sciences, 20, 563-572.

2013

Gunadi, Rosdiana, H., Inayati, Murwendah (2013). Kebijakan fiskal untuk meningkatkan produktivitas nasional: sebuah evaluasi atas implementasi program minapolitan. Penerbit Universitas Indonesia.

2013

Rosdiana, H., Inayati, Murwendah, Sari, A F., Fariha, R (2013). Meningkatkan ketahanan pangan melalui pembangunan agropolitan: telaah dalam perspektif kebijakan fiskal. Penerbit Universitas Indonesia.

2021

Rosdiana, H, Inayati, Murwendah, Subekti, & Hananiawati, Z. The Dilemma Between Tax Revenue and SDGs: Should we Impose VAT on wastewater Treatment Services in Indonesia. Presented at 6th International Faecal Sludge Management Conference: Celebrating 10 Years: FSM Heroes- Past, Present and Future, 31 May – 4 June 2021.

October 2017

Rosdiana, H, Murwendah, Inayati. Tax Incentives for Indonesian Philanthropy:  The Balance of Effectiveness of Pull Factor and The Role of The State. Presented at the Lien International Conference on Good Governance 2017, Nanyang Technological University (NTU), Singapura, 27-28 Oktober 2017

September 2013

Sidik, M., Rosdiana, H., Irianto, E. S., Murwendah. Reconstruction of the State Levies to Promote National Competitiveness. Presented at the 1st International Conference on Indonesian Development (ICID) 2013, Erasmus University Rotterdam, The Hague, The Netherlands, 12-14 September 2013

October 2013

Rosdiana, H., Inayati, Murwendah. Strengthening of Taxation Politics through Devolution of Urban and Rural Property Tax: Constraints, Challenges and Opportunities. Presented at the Eastern Regional Organization for Public Administration (EROPA) Conference 2013, Tachikawa – Tokyo, Japan, 14-19 October 2013

March 2013

Inayati, Murwendah. Tax Policy Implementation for Higher Education since the Revocation of Education Legal Agency Act in Indonesia. Presented at the 4th Social, Development, Environmental Studies International Conference, School of Social Development and Environmental Studies, Faculty of Social Sciences and Humanities, Universiti Kebangsaan Malaysia, Bangi, Malaysia, March 2013

July 2012

 

Murwendah. Fiscal Policy Analysis of Agricultural Machinery in Promoting the Development of Agricultural Sector. Presented at Malaysia 6th International Conference, Universitas Airlangga and Universiti Malaya, Surabaya, Indonesia, 10-12 July 2012