scholarly journals Tax Incentive Policy Evaluation on Donation for Disaster Charity in Indonesia

2019 ◽  
Vol 35 (2) ◽  
pp. 371-382
Author(s):  
Galuh Ayu Wasilah ◽  
Maria R.U.D. Tambunan
Keyword(s):  
Disaster Management ◽  
Policy Evaluation ◽  
Qualitative Data ◽  
Evaluation Criteria ◽  
Tax Incentives ◽  
Literature Study ◽  
Tax Incentive ◽  
Incentive Policy ◽  
The Government ◽  
Depth Interviews

This research is conducted to evaluate tax incentives for donation activities of disaster management based on policy evaluation criteria by William Dunn which consists of effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The research method used is qualitative approach and qualitative data analysis techniques. In qualitative research, the researcher occupied theory as a tool to guide the research by collecting data through interviews and literature study until reaching the conclusion. The data used in this research is qualitative data, gathered through literature review, documentation study, and in-depth interviews with experts (policymakers, policy implementers, academicians, civil society). The result of this study indicates that the tax incentive policy on donations for disaster management has not met William Dunn's policy evaluation criteria. The research shows that quite limited benefit granted and less clear of technical guidance of tax incentives implementation for disaster donations lead the taxpayer which has been undertaking the role as donators to not utilize the incentives. In order to occupy tax incentives to contribute to disaster management effectively, the government needs to socialize the implementation with clear guidance.

scholarly journals IMPLEMENTASI INSENTIF PAJAK UMKM DI ERA COVID-19 DI KECAMATAN GEDANGAN KABUPATEN SIDOARJO

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Alfi Huurin Iin ◽  
Septrian Jihan Aulia Fistabella ◽  
Adellia Nanda Savira ◽  
Kalvin Edo Wahyudi
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
Significant Decline ◽  
Point Of View ◽  
Economic Point ◽  
Tax Incentive ◽  
Incentive Policy ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

It is known that the people's economy has experienced a significant decline due to the Covid -19 Pandemic which has spread in various regions in Indonesia. From an economic point of view, we found that there was a decrease in income felt by UMKM actors, one of which was in the Gedangan Sub-District, Sidoarjo District which was caused by the Covid-19 pandemic. So that we are interested in examining how the efforts made by the Government through the Ministry of Finance regarding Final Income Tax Incentives to deal with the decline in income faced by UMKM’s. This study aims to determine how the implementation of the Final PPh Tax Incentive policy for UMKM’s during the current Covid-19 pandemic and to find out how the impact felt by UMKM’s regarding the Final Income Tax incentives issued by the Indonesian Minister of Finance. The method we use in this research is descriptive qualitative with data collection techniques using interviews and observations. The results of this study indicate that the tax incentive policy can not be felt by UMKM actors in Gedangan District, this is due to the lack of socialization provided, resulting in their lack of knowledge about this policy and what conditions they must have to get tax incentives issued by the Ministry of Finance.

scholarly journals Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic

2021 ◽  
Vol 5 (1) ◽  
pp. 71
Author(s):  
Imam Agus Faisol ◽  
Tito IM. Rahman Hakim
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Burden ◽  
Value Added ◽  
Tax Incentives ◽  
Incentive Scheme ◽  
Tax Incentive ◽  
Medium Enterprise ◽  
The Government ◽  
Medium Enterprises ◽  
Depth Interviews

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing tax incentives can be seen from the data, which shows that after 5 months of running the program, out of around 2.3 million MSMEs, only 200,000 have taken advantage of this facility. The tax consultant states that the scheme that has been implemented in mitigating the financial burden of MSMEs is not effective for the object of incentives in not substantial. The informant suggests incentives to cover value-added tax also. The government is expected to create a new and better incentive scheme. The new incentive scheme is also to provide an equilibrium of responsibility for both government and society. This paper contributes theoretically by examining new types of tax incentives, namely COVID-19 tax incentives, and helping policymakers make better tax incentive schemes in the future.

scholarly journals Kebijakan Insentif Pajak Kendaraan Bermotor Selama Masa Pandemi Corona Virus Disease 2019

2021 ◽  
Vol 4 (3) ◽  
pp. 931
Author(s):  
Dhimam Zidny Siradj
Keyword(s):  
Motor Vehicle ◽  
Virus Disease ◽  
Human Life ◽  
Tax Incentives ◽  
Provincial Government ◽  
Motor Vehicles ◽  
Tax Incentive ◽  
Incentive Policy ◽  
The Government ◽  
Administrative Sanctions

AbstractAs a result of the covid-19 pandemic, it has an impact on all sectors of human life in the world, which causes changes in human activities that cause various problems, one of which is in the economic field. In response to this, the government issued Regulation of the Minister of Finance Number 86 of 2020 concerning Tax Incentives for Taxpayers affected by the Covid-19 Pandemic. The East Java Provincial Government itself followed up with the issuance of the Governor of East Java Decree No. 188/394/KPT/013/2020 to become the implementing regulations. In this case, the East Java Provincial Government made a policy of exempting administrative sanctions on motorized vehicle taxes, free from transfer of motor vehicle names to deductions on motor vehicles during the Covid-19 pandemic.Keywords: Covid-19 pandemic; Tax Incentive Policy; Economy.AbstrakAkibat dari adanya pandemi covid-19 berdampak pada segala sektor kehidupan manusia di dunia yang menyebabkan perubahan aktivitas manusia yang menimbulkan berbagai masalah salah satunya adalah dalam bidang ekonomi. Untuk merespons hal ini pemerintah mengeluarkan Peraturan Menteri Keuangan Nomor 86 Tahun 2020 tentang Insentif Pajak Bagi Wajib pajak terdampak Pandemi Covid-19. Pemerintah Provinsi Jawa Timur sendiri menindaklanjuti dengan dikeluarkanya Keputusan Gubernur Jawa Timur No. 188/394/KPT/013/2020 guna menjadi aturan pelaksanaanya. Dalam hal ini Pemerintah Provinsi Jawa Timur membuat kebijakan membebaskan Sanksi Administratif pajak kendaraan bermotor, bebas bea balik nama kendaraan bermotor hingga potongan pokok pajak pada kendaraan bermotor dalam masa pandemi covid-19. Kata Kunci: Pandemi Covid-19; Kebijakan Insentif Pajak; Ekonomi.

scholarly journals INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA SEKTOR PARIWISATA

2020 ◽  
Vol 2 (1) ◽  
pp. 124-137
Author(s):  
Nafis Dwi Kartiko
Keyword(s):  
Value Chain ◽  
Value Added ◽  
Tax Incentives ◽  
Easy Access ◽  
Business World ◽  
Social Distancing ◽  
Tax Incentive ◽  
Incentive Policy ◽  
Tourism Sector ◽  
The Government

ABSTRAKThe social distancing and physical distancing policies due to the COVID-19 pandemic have disrupted the value chain of the business world, causing various impacts on the Indonesian economy, resulting in shocks in sectors in the economy. One of the sectors experiencing the worst shocks is the tourism sector. The policy pursued by the government to reduce these shocks is by providing an economic stimulus in the form of tax incentives. The tax incentives provided have not been able to accommodate all the needs of the Tourism Business in facing the COVID-19 pandemic. This encourages the author to find out the needs of the tourism sector in facing the negative impacts of the COVID-19 pandemic, the benefits of tax incentives in the tourism sector, and alternative tax incentive policy solutions to overcome economic problems in the tourism sector due to the COVID-19 pandemic. This research uses qualitative research methods with the type of library research. The results of this study indicate that there are two needs of the tourism sector that have not been responded to in the tax incentive policy by the government, namely support to increase demand and consumption, and easy access to business credit. The author at the end of the study recommends providing value-added tax incentives to increase demand and consumption, and tax incentives for platforms and lenders in fintech lending for easy access to business credit. Kebijakan social distancing dan physical distancing akibat pandemi COVID-19 menimbulkan gangguan pada rantai nilai dunia usaha sehingga menyebabkan berbagai dampak pada perekonomian Indonesia yang berakibat timbulnya goncangan pada sektor-sektor dalam perekonomian.  Salah satu sektor yang mengalami goncangan terparah adalah sektor pariwisata. Kebijakan yang ditempuh oleh pemerintah untuk mengurangi goncangan tersebut adalah dengan cara memberikan stimulus ekomoni berupa insentif pajak. Insentif pajak yang diberikan ternyata belum dapat mengakomodir semua kebutuhan Usaha Pariwisata dalam menghadapi pandemi COVID-19. Hal tersebut mendorong penulis untuk mengetahui kebutuhan sektor pariwisata dalam menghadapi dampak negatif akibat pandemi COVID-19, manfaat insentif pajak pada sektor pariwisata, dan alternatif solusi kebijakan insentif pajak bagaimana yang dapat untuk mengatasi masalah ekonomi pada sektor pariwisata akibat pandemi COVID-19. Penelitian ini menggunakan metode penelitian kualitatif dengan jenis penelitian kepustakaan. Hasil penelitian ini menunjukkan bahwa terdapat dua kebutuhan sektor pariwisata yang belum direspons dalam kebijakan insentif pajak oleh pemerintah, yaitu dukungan untuk menaikkan permintaan dan konsumsi, serta kemudahan akses kredit usaha. Penulis pada akhir penelitian merekomendasikan untuk diberikannya insentif pajak pertambahan nilai untuk menaikkan permintaan dan konsumsi, dan insentif pajak untuk platform dan pemberi pinjaman dalam fintech lending untuk kemudahan akses kredit usaha.

scholarly journals Provinsi Papua Sebelum dan Setelah 18 Tahun Pemberian Dana Otonomi Khusus

2020 ◽  
Vol 6 (2) ◽  
pp. 81
Author(s):  
Rindang Mustikawati ◽  
Arief Maulana
Keyword(s):  
Poverty Alleviation ◽  
Qualitative Data ◽  
Central Government ◽  
Group Discussion ◽  
Policy Research ◽  
Literature Study ◽  
Policy Study ◽  
Before And After ◽  
The Government ◽  
Economic Improvement

Papua Province is an area whose development is still lagging behind in Indonesia. The continually conflicts causes the development of the Province of Papua is very behind compared to other regions. To overcome this problem, the government provides special autonomy funds to make improvements in the fields of education, poverty, health, economic improvement and infrastructure. This study analyzes the differences in the fields of education, health and poverty before and after the granting of the Papua special autonomy fund. By analyzing these areas, we can see the effectiveness of the special autonomy fund after 18 years of funding by the central government. This study is a policy study (policy research) by collecting data and then analyzed into a conclusion and recommendation. The method used in this study is descriptive qualitative. Data collection techniques are done through literature study and Focus Group Discussion. The results of this study indicate that the conditions of education, health, and poverty alleviation before and after special autonomy did not change significantly. The change is very slow when compared to the large amount of special autonomy funds allocated each year. This is caused by the institutional system of government that has not worked effectively and efficiently as well as in the quality and quantity of existing human resources.

Policy Environments of Social Enterprise in Taiwan: a Cross-Sectoral Governance Perspective

2018 ◽  
Vol 10 (2) ◽  
pp. 290-318
Author(s):  
Tzu-Shen Yang ◽  
Min-Hsiu Chiang
Keyword(s):  
Social Enterprise ◽  
Qualitative Data ◽  
Social Enterprises ◽  
Policy Environments ◽  
The Social ◽  
The Government ◽  
Depth Interviews ◽  
Enterprise Policy

AbstractIn recent years, social enterprises in Taiwan have experienced a period of growth and are becoming more diversified. At the same time, the government is paying more attention to fostering a policy-friendly environment for their development. Despite growing interest in social enterprises, research on this phenomenon remains limited in Taiwan. Using a cross-sectoral perspective, this study is based on qualitative data from in-depth interviews on social enterprises. There are three main findings, first, the development of Taiwan’s social enterprise policy is deeply affected by different sectors. Second, the roles of the sectors are distinct and there is frequent cross-sectoral cooperation. Third, there is still a gap between the government sector’s and other sectors’ views of the social enterprise policy.

Control and freedom of the Internet

2015 ◽  
Vol 25 (2) ◽  
pp. 243-252
Author(s):  
Muhammad Adnan Bin Pitchan ◽  
Wan Amizah Wan Mahmud ◽  
Shahrul Nazmi Sannusi ◽  
Ali Salman
Keyword(s):  
Qualitative Data ◽  
Qualitative Approach ◽  
The Internet ◽  
Cyber Crime ◽  
Dependency Theory ◽  
Negative Effects ◽  
Media Dependency ◽  
Popular Medium ◽  
The Government ◽  
Depth Interviews

The Internet has become a popular medium now because it provides many benefits to users, though at the same time it also carries negative effects, especially to developing countries, such as sedition, pornography, defamation and cyber crime. Therefore, this study focuses on the control and freedom of the Internet system and the challenges faced by the government. The main focus of this paper is to see whether the government face challenges in controlling the content of the Internet. This study uses two theories, namely the theory of media development and media dependency theory as a guideline for the study. Qualitative approach such as in-depth interviews were chosen as research methodology to obtain the qualitative data. The study found that there are several challenges faced by the government in controlling the misuse of Internet, such as Internet domain registration, difficulties in identifying suspects, false registration, development of technology and content monitoring aspects.

scholarly journals Crime reporting practices among traders at Alaba International Market, Lagos

Temida ◽  
2018 ◽  
Vol 21 (1) ◽  
pp. 131-160
Author(s):  
Johnson Ayodele
Keyword(s):  
Economic Development ◽  
Small Businesses ◽  
Quantitative Data ◽  
Qualitative Data ◽  
International Market ◽  
Group Discussions ◽  
Reporting Practices ◽  
The Government ◽  
Contemporary Study ◽  
Depth Interviews

In the field of contemporary study of victims in most developing countries worldwide, the reporting of personal victimization has received more attention by scholars than business victimization. Therefore, the aim of the current study is to examine the influence of business crimes reporting practices among traders on the development of the Alaba International Market, the traders and national economy. The study was conducted between October 3 and 8, 2015, in Lagos, Nigeria. It collected quantitative data from 245 respondents that were randomly selected from traders at the market. These were complemented by qualitative data collected through In-depth Interviews and Focus Group Discussions with purposively selected participants. The data were analyzed. The quantitative data found that 82.1% of the respondents attributed the victimization of small businesses to organized crimes by youth. The qualitative data indicated that the Alaba Market investors will reduce the unemployment rate in Lagos if the government stop frustrating the traders with the tax burden. The study concluded that business crimes prevent economic development. It suggests partnership among stakeholders for the provision of closed-circuit television cameras to prevent business violence and induce economic development at Alaba International Market.

scholarly journals DESIGNING INTEGRATED ZAKAT-WAQF MODELS FOR DISASTER MANAGEMENT

2019 ◽  
Vol 4 (2) ◽  
pp. 347-368
Author(s):  
Sulistyowati Sulistyowati
Keyword(s):  
Disaster Management ◽  
Conceptual Models ◽  
Literature Study ◽  
Alternative Models ◽  
Depth Interviews

This study aims to analyze four previous conceptual models related to zakat and waqf by Indrawan et al. (2018), Ascarya et al. (2018), Tanjung (2018), Hassan (2010) and also designing various Integrated Zakat and Waqf Models for disaster management and evaluate them as best model which is most suitable in community, local, and national scopes. In-depth interviews and literature study from relevant sources are conducted to develop the models. The proposed models called Integrated Zakat and Waqf Model for Disaster Management (IZWDM) that involves of social and commercial aspects provides of three alternative models according to three steps of disaster management namely IZWDM-A for Relief step; IZWDM-B for Recovery step; and IZWDM-C for Reconstruction step. This study is expected to enhance all parties to do more synergy in managing disasters that happened in Indonesia.

scholarly journals Pengaruh Otonomi Daerah Dalam Percepatan Penanganan Covid-19

2020 ◽  
Vol 17 (3) ◽  
pp. 415
Author(s):  
Dewi Oktaviyanti ◽  
Devi Aprilia ◽  
Romadhoni Usflida Sari ◽  
Safitri Nur Rohmah ◽  
Wahyu Adhi Saputro
Keyword(s):  
Large Scale ◽  
Qualitative Data ◽  
Economic Conditions ◽  
Social Aspects ◽  
Literature Study ◽  
Regional Autonomy ◽  
The Government ◽  
Method Approach ◽  
Descriptive Method ◽  
Local Government Policy

ABSTRACTIn the current condition, the Covid-19 pandemic has an impact that is enough to make everyone feel distress until the government really carries out regional autonomy appropriately. The Covid-19 pandemic is not over and causes a lot of adversity, especially for the community both in terms of income and social aspects. This study aims to 1) analyze the regional policies that have been applied in dealing with a pandemic 2) Look at the influence of local policies on the socio-economic conditions of the community. The method used in this study is the analytical descriptive method approach. The data used are analytic qualitative data and literature literature study. Based on the results and discussion in this study, regional autonomy policy allows regional governments to freely apply large-scale social restrictions with quarantine or temporary lockdown in order to stop covid-19 transmission. Local government policy has a significant influence on the handling of Covid-19 due to the potential potential of workers who stop working as much as 16% so that the government reopens economic places such as the market as an effort to improve the economy and the welfare of the community who are sinking while continuing to implement health protocols.

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