Effects of Boom-Year Savings Across Three Types of State Expenditures

Tax is a source of revenue to finance all State expenditures including expenditures for development and expenditure in improving the welfare and quality of Human Resources (HR). The tax contribution in funding State expenditures continues to increase and requires support in the form of raising public awareness to meet its tax obligations. This research was conducted in Manado City, where this study aims to examine the return of overpayment. The research method used is descriptive analysis research. Result of research indicate that KPP Pratama manado give good service for taxpayer individual who apply for restitution of amount of tax debt paid by public also must know that even if money have entered to treasury state if proved there is more pay then State treasury also willing to reverse or compensate for other types of taxes. The refund of the tax payment is a refund of tax overpayment that has been assumed is really a tax that is more paid.Keyword : Refund of overpayments, restitution, and compensation of individual taxpayers

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PEMBEBASAN UTANG PAJAK DALAM RANGKA PENGAMPUNAN PAJAK

JURNAL MEDIA HUKUM DAN PERADILAN ◽

10.29062/jmhp.v4i2.9 ◽

2018 ◽

Vol 4 (2) ◽

pp. 141-152

Author(s):

Dwi Widia Astuti

Keyword(s):

Debt Relief ◽

The State ◽

Legal Research ◽

Conceptual Approach ◽

Tax Amnesty ◽

The Law ◽

The Government ◽

State Expenditures

The role of taxes is very important in the state finances. Taxes become necessary in financing the expenditures of the state, especially the routine state expenditures. However, not infrequently there are taxpayer actions that cause in State losses. The condition is realized by the government so that the government issued Law Number 11 Year 2016 on Tax Amnesty. However, with the issuance of the Tax Forgiveness Law, it has resulted in various views in the community because for some obedient taxpayers, it is assumed that taxpayers are granted the convenience of their mistakes. So that does not reflect justice as one of the objectives of the law. Based on the issue, the authors will conduct further research on the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining the tax forgiveness rule. This study is qualified as a normative juridical legal research with a type of legal research doctrinal using a statutory approach, and a conceptual approach. From this research, it is expected that the writer can analyze related to the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining tax forgiveness rule.

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ANALISIS PEMIKIRAN KEUANGAN PUBLIK IBNU TAIMIYAH VS KEBIJAKAN FISKAL KEYNESIAN

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v7i2.2406 ◽

2021 ◽

Vol 7 (2) ◽

Author(s):

Minarni Minarni

Keyword(s):

Public Finance ◽

Fiscal Policy ◽

Islamic Law ◽

Descriptive Analysis ◽

Literature Study ◽

John Maynard Keynes ◽

State Revenue ◽

Role Of The State ◽

Security Costs ◽

State Expenditures

This article examines Ibn Taimiyyah’s thoughts in Islamic Public Finance as contained in several of his books, including the book Majmu’ Fatawa, Al-Siyasah al-Syar’iyyah fi Islah al-Ra’i wa al-Ra’iyyah and the book Al-Hisbah fi al-Islam aw Wazifah al-Hukumah al-Islamiyah. Furthermore, these thoughts are compared with the concept of fiscal policy proposed by John Maynard Keynes in his book The General Theory of Interest and Money. This research is literature study using comparative methods and qualitative descriptive analysis. The results of this study indicate that Ibn Taymiyyah’s thoughts on public finance have the advantage of Islamic values based on the Qur’an and the Sunnah, upholding the values of justice, is oriented towards material and spiritual welfare, the existence of a hisbah institution which acts as a supervisor, sources of state revenue paying attention to the aspects of halalness, emphasizing the zakat sector and managing of public ownership. As far the allocation of state expenditures in accordance with the provisions of Islamic law and the benefit of the people. Whereas Keynes fiscal policy is based on man-made regulations, emphasizes state revenue from the tax sector, and is oriented towards material welfare. However, the two concepts have similarities in several state expenditure allocations, including defense and security costs, salaries of state officials, and construction of public facilities. In addition, there are similarities, the role of the state in overcoming unemployment and alleviating poverty.

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