Taxing Robots as An Automation Control Policy in The Industrial Revolution Development
DOI:
https://doi.org/10.54957/educoretax.v1i3.34Kata Kunci:
robots, taxes, automation, policy, industrial revolutionAbstrak
The development of industrial revolution in this world has led to massive automation in work areas which can be handled with robots. Therefore, it may result in some potitive and negative consequences. This paper suggests policy ideas on taxing robots to control automation in the industrial revolution development. Using qualitative method with literature reviews, data documentation and data analysis, the author raises some ideas to tax the robot as an automation control policy. This study explores the development of industrial revolution which triggers automation in some administrative and repetitive activities. Then, this paper does not only elaborate scientific journal related to robot tax, challenges, and automation as a result of industrial revolution, but also countries which have implemented this policy, so that taxing robots can be utilized as a policy to control the automation. This research found that there are some opportunities to apply the robot tax to control automation. Furthermore, the author suggested alternatives other than robot tax to deal with automation.
Referensi
Abbott, R., & Bogenschneider, B. (2018). Should robots pay taxes: Tax policy in the age of automation. Harv. L. & Pol'y Rev., 12, 145. Guildford: University of Surrey
Agrawal, A., Gans, J., & Goldfarb, A. (2018). Prediction machines: the simple economics of artificial intelligence. Harvard Business Press.
Charity Aid Foundation. (2019). CAF World Giving Index 10th Edition. Charity Aid Foundation.
CNBC Indonesia. (2019). Pejabat Eselon III-IV Bappenas yang Pertama Digantikan Robot. November 29. Accessed Desember 10, 2019. https://www.cnbcindonesia.com/news/20191129130221-4-119040/pejabat- eselon-iii-iv-bappenas-yang-pertama-digantikan-robot.
Davis, N. (2016). What is the fourth industrial revolution? Januari 19. Accessed November 30, 2019. https://www.weforum.org/agenda/2016/01/what-is-the- fourth-industrial-revolution/.
Delvaux, M. (2017). Draft Report with Recommendations to the Commission on Civil Law Rules on Robotics. Brussels: European Parliament Committee on Legal Affairs.
Dunlop, T. (2017). What is a robot exactly – and how do we make it pay tax? Maret 13. Accessed November 29, 2019. https://www.theguardian.com/sustainable- business/2017/mar/13/what-is-a-robot-exactly-and-how-do-we-make-it-pay- tax.
Frey, C. B., & Osborne, M. A. (2017). The future of employment: How susceptible are jobs to computerisation?. Technological forecasting and social change, 114, 254-280.
Gasteiger, E., & Prettner, K. (2017). A note on automation, stagnation, and the implications of a robot tax. Discussion Paper, Berlin: Freie Universitat Berlin.
Gates, Bill, interview by Nikkei. (2018). 'Robot taxes' will help keep humans employed, Bill Gates predicts (November 3).
Gould, S. (2018). It took 75 years for the telephone to reach 100 million users… and it took Candy Crush Saga 15 months. Business Insider, 28 July 2015.
Iansiti, M., & Lakhani, K. R. (2017). The Truth About Blockchain. Havard Buiness Review: January–February 2017, 118-127.
International Federation of Robotics. (2019). IFR World Robotics Presentation - 18 Sept 2019. Shanghai, September 18.
Jahanian, F. (2011). National Robotics Initiative. September. Accessed Juni 12, 2020. https://cra.org/crn/2011/09/national_robotics_initiative/.
Kim, S. M. (2018). Policy Directions for S. Korea's Robot Industry. Agustus 17. Accessed Juni 2, 2020. http://www.businesskorea.co.kr/news/articleView.html?idxno=24394.
Lakshminarayanan, A. (2019). Banking and the cloud: “Should banks adopt cloud computing solutions?” Oktober 11. Accessed Juni 2, 2020. https://bigdata- madesimple.com/banking-cloud-computing-solutions/.
Levy, F., & Nurname, R. (2004). The New Division of Labor: How Computers Are Creating the Next Job Market. New York: Princeton University Press.
Lin, Z. (2017). Chinese Manufacturing Sector Rides Fourth Industrial Revolution Wave. Mei 5. Accessed November 29, 2019. http://www.chinatoday.com.cn/english/economy/2017- 05/05/content_740124.htm.
Microsoft Azure. (2020). What is cloud computing? A beginner's guide. Accessed Juni 2, 2020. https://azure.microsoft.com/en-us/overview/what-is-cloud-computing/.
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. London: SAGE Publications.
Mitchell, T. (1997). Machine Learning. New York: McGraw-Hill Education. Moravec, Hans P. 2020. Robot: Definition, History, Uses, Types, & Facts. Juni 3. Accessed Juni 5, 2020. https://www.britannica.com/technology/robot- technology.
National Science Foundation. (2019). National Robotics Initiative 2.0: Ubiquitous Collaborative Robots. NSF 20-522, Virginia: National Science Foundation.
Nazir, M. (2014). Metode Penelitian. Bogor: Ghalia Indonesia.
Nevejans, N. (2016). European Civil Law Rules on Robotics. Study for The JURI Committee, Brussels: European Parliament.
OECD. (2014). Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project. Accessed November 30, 2019. https://www.pmstax.com/intl/OECD- BEPS/BEPS_Digital_Economy_140916.pdf.
Olavsrud, T. (2013). How Cloud Computing Helps Cut Costs, Boost Profits. Maret 12. Accessed Juni 2, 2020. https://www.cio.com/article/2387672/how-cloud- computing-helps-cut-costs-boost-profits.html.
Pardes, A. (2020). The WIRED Guide to the Internet of Things. Februari 7. Accessed Juni 19, 2020. https://www.wired.com/story/wired-guide-internet- of-things/.
Pearlman, S. (2019). What is Internet of Things? Agustus 7. Accessed Juni 19, 2020. https://www.talend.com/resources/internet-of-things/.
Reddy, R. (2004). Fifty years of progress in speech recognition. The Journal of the Acoustical Society of America, 116(4), 2498-2498.
Reiff, N. (2020). Blockchain Explained. Februari 1. Accessed Juni 30, 2020. https://www.investopedia.com/terms/b/blockchain.asp.
Rosic, A. (2016). What is Blockchain Technology? A Step-by-Step Guide For Beginners. Accessed Juni 19, 2020. https://blockgeeks.com/guides/what-is- blockchain-technology/.
Schwab, K. (2016). The Fourth Industrial Revolution: what it means, how to respond. Januari 14. Accessed November 28, 2019. https://www.weforum.org/agenda/2016/01/the-fourth-industrial-revolution- what-it-means-and-how-to-respond/.
Sugiyono. (2015). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
The Headquarters for Japan’s Economic Revitalization. (2015). New Robot Strategy. Tokyo: Prime Minister's Office of Japan.
The Headquarters for Japan’s Economic Revitalization. (2014). Japan Revitalization Strategy Revised in 2014. Tokyo: Prime Minister's Office of Japan.
The Headquarters for Japan’s Economic Revitalization. (2015). Summary of Japan’s Robot Strategy - It’s vision, strategy and action plan. Tokyo: Prime Minister's Office of Japan.
Thuemmel, U. (2018). Optimal taxation of robots.
World Bank. (2019). World Development Indicators: Decent work and productive employment. Accessed Juni 20, 2020. http://wdi.worldbank.org/table/2.4.
Yanow, D. (2000). Conducting interpretive policy analysis (Vol. 47). SAGE Publications.
Yanow, D. (2007). Interpretation in policy analysis: On methods and practice. Critical policy analysis, 1(1), 110-122.
Yoon, S. W. (2017). Korea takes first step to introduce 'robot tax'. Agustus 7. Accessed Juni 28, 2020. https://www.koreatimes.co.kr/www/news/tech/2017/08/133_234312.html.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2021 Educoretax
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
