Quo Vadis Government Policy To Achieve National Food Security: An Evaluation of The VAT Policy Development on Poultry Products

Food security has become the concern of countries in the world as stated in the sustainable development goals (SDGs). In the national context, food security and stunting issues are a serious problem that requires an immediate response from the government of Indonesia. However, the government’s policy to tackle the issue is still incomprehensive. This research describes the Value Added Tax (VAT) policy development on poultry products to achieve national food security. There are three issues of the VAT policy development on poultry sector, i.e. the incompatibility issue of the design of theVAT object determination to the cost of taxation and revenue productivity principles, issue on the VAT administration which contradicts to the ease of administration principle, and the productivity issue from the supply-side tax policy perspective.