Economic and fiscal incentives are important to support economic growth. As in this case, it is important to support government policy to make a transition from analogue TV to digital TV. There have been incentives provided in Indonesia, although not specifically related to the digital TV industry. Based on comparison with other countries that have been successfully make the transition, there are several recommendations that could be considered by Indonesian government. In order to reduce the digital TV equipment price, it is important for government to exempt digital TV equipment as VAT object. This way, digital TV equipment price will be reduced 10% and will give a 9% tax incentives benefit for a non-taxable enterprise user.

TV, Equipmwnt, Digital

• Drs. Hanggoro Pamungkas, M.Sc.

• Maya Safira Dewi, S.E., Ak., M.Si.

• Yunita Anwar, S.E., M.M., BKP.

• Martin Surya Mulyadi, S.E., M.M., BKP., CPMA