scholarly journals INSENTIF PPH FINAL DITANGGUNG PEMERINTAH SELAMA PANDEMI COVID-19 BAGI UMKM YANG MEMILIKI PEREDARAN BRUTO TERTENTU

2021 ◽  
Vol 3 (1) ◽  
pp. 81-97
Author(s):  
Erna Rahmawati ◽  
Vita Apriliasari
Keyword(s):  
Income Tax ◽  
National Level ◽  
Incentive Policies ◽  
The Government ◽  
Combination Approach ◽  
Office Level ◽  
The Web

 ABSTRAK The COVID-19 pandemic has wreaked havoc on Indonesia's economy, including the MSME sector. Many MSMEs have seen a drop in revenue or have even gone out of business. The government provides fiscal cushions in the form of incentives for final PP 23 Income Tax borne by the government in order to save the sustainability of MSME actors. The use of these incentives, however, has not been optimal at the national level. This motivates the author to examine how incentive policies are implemented in DGT vertical agencies at the Small Tax Office level. This study employs a combination approach, with data collected via documentation and interviews. The findings revealed that the XYZ Small Tax Office's use of incentives is still inefficient. Several optimization efforts have been undertaken, including socialization, appeals, and AR-provided guidance. However, there are still barriers to using incentives. To make it easier for taxpayers to take advantage of this incentive, the author suggests that information about incentives be disseminated via SMS blast and that realization reporting be done directly on the web without having to upload csv files Pandemi COVID-19 telah memberikan dampak masif bagi sektor perekonomian Indonesia, tak terkecuali sektor UMKM. Banyak pelaku UMKM yang mengalami penurunan omset atau bahkan gulung tikar. Guna menyelamatkan keberlangsungan pelaku UMKM, pemerintah memberikan bantalan fiskal berupa insentif Pajak Penghasilan final PP 23 ditanggung pemerintah (DTP). Namun, pemanfaatan insentif tersebut secara nasional belum optimal. Hal tersebut mendorong penulis untuk meninjau pelaksanaan beleid insentif pada instansi vertikal DJP setingkat KPP Pratama. Penelitian ini menggunakan metode kombinasi dengan pengumpulan data melalui dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa pemanfaatan insentif di KPP Pratama XYZ masih belum optimal. Beberapa upaya optimalisasi telah dilakukan seperti sosialisasi, himbauan, serta pemberian panduan oleh AR. Namun, kendala pemanfaatan insentif masih timbul. Penulis merekomendasikan agar penyebaran informasi terkait insentif juga dilakukan melalui SMS blast serta pelaporan realisasi dapat dilakukan melalui web secara langsung tanpa mengunggah csv file sehingga lebih mempermudah Wajib Pajak dalam memanfaatkan insentif ini  

scholarly journals Providing Income Tax Article 21 Tax Incentives during the Covid-19 Pandemic for the Stability of Economic Growth in Indonesia

2021 ◽  
Vol 04 (03) ◽  
Author(s):  
Tiolina Evi ◽  
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
Qualitative Method ◽  
Tax Incentives ◽  
Know How ◽  
Analysis Techniques ◽  
Incentive Policies ◽  
The Government ◽  
The Stability ◽  
The Impact

This study discusses the policy analysis of providing Article 21 Income Tax incentives for taxpayers affected by the corona virus (covid-19) outbreak in order to maintain the stability of economic growth. The aim is to determine the effectiveness and influence of the provision of incentive policies by the government on economic conditions in society, especially in meeting household consumption needs. The problem raised in this study is the impact caused by the Covid-19 pandemic on employees who have been laid off, which the government then resolves by providing PPh 21 incentives with the aim of helping workers. The research method used in this research is a qualitative method. The purpose of this research is descriptive. Data collection techniques that have been collected, were analysed using qualitative data analysis techniques. The result of this research is to know the impact of government incentives for workers who have met the qualifications of the incentive recipients and to know how the scheme is in fulfilling this PPh 21 incentive.

scholarly journals Economic Benefits of Construction Waste Recycling Enterprises under Tax Incentive Policies

2021 ◽  
Author(s):  
Jingkuang Liu ◽  
Engqing Gong ◽  
Xuetong Wang
Keyword(s):  
Income Tax ◽  
Municipal Government ◽  
Tax Incentives ◽  
Waste Recycling ◽  
Economic Benefits ◽  
Total Revenue ◽  
Construction Waste ◽  
Tax Incentive ◽  
Incentive Policies ◽  
The Government

Abstract To further explore the development of construction waste recycling enterprises and promote the recycling of construction waste resources in China, a system dynamics model of the economic benefits of construction waste recycling enterprises is established using the system dynamics method and taking the tax incentive of the Guangzhou Municipal Government as an example. The economic benefits of construction waste recycling enterprises are analyzed from the perspective of the total cost, total revenue, and total recycling amount. The results of the MATLAB simulation and numerical analysis show that: (1) By simulating the effects of different taxes such as value-added tax (VAT), education surcharge, urban construction tax, and enterprise income tax on the economic benefits of construction waste recycling enterprises, it is found that when tax incentives reach 70%, the VAT favorable policies bring the highest gains, followed by enterprise income tax, whereas favorable education surcharge policies and urban construction tax have the least impact on economic benefits. (2) Taking the monetary subsidy of the Guangzhou municipal government as an example, it is estimated that the total revenue of construction waste recycling enterprises will increase by 33.56% annually in 2030. When the new production technology is adopted, the Return On Investment (ROI) will reach 46.8% in 2030 compared to previous technological improvement. In the simulation scenario, the ROI will be 42.2%, which has a good incentive effect on the cost control of enterprises. (3) Increasing the available power to VAT and corporate income tax can improve the profitability of construction waste recycling enterprises in China; however, tax incentive policy will no longer be the main factor affecting the benefits of enterprises when a certain time is reached. (4) It is suggested that the government improves the relevant tax laws incentive policies, increase tax incentives, and add equipment tax incentive policies, actively change the tax mode, and increase indirect tax models to improve the economic benefits of enterprises. The research results provide a decision-making reference for the government to formulate laws and policies related to the economic benefits of construction waste recycling, promote the development of the construction waste recycling industry, the development of new industries, such as waste recycling and treatment, and the formation of industrial chains, to achieve the strategic goal of sustainable development.

PENERAPAN METODE PROTOTYPING PADA PERANCANGAN APLIKASI SPPD KPPN MEDAN II BERBASIS WEBSITE

2019 ◽  
Vol 11 (1) ◽  
pp. 8-19
Author(s):  
Crystal Jelita Lumban Tobing
Keyword(s):  
Time Saving ◽  
Web Based ◽  
Government Organization ◽  
Manual Method ◽  
Microsoft Word ◽  
Ministry Of Finance ◽  
The Government ◽  
The City ◽  
Employee Data ◽  
The Web

 KPPN Medan II is one of the government organization units at the Ministry of Finance. Where leaders and employees who work at KPPN Medan II always carry out official trips between cities and outside the city. With these conditions, making SPPD documents experiencing the intensity of official travel activities carried out by employees of KPPN Medan II can be said frequently. So that in making SPPD in KPPN Medan II is still using the manual method that is recording through Microsoft Word which in the sense is less effective and efficient. In naming employees who get official assignments, officers manually entering employee data that receives official travel letters are prone to being lost because data is manually written. The web-based SPPD application is built by applying this prototyping method which is expected to facilitate SPPD KPPN Medan II management officers in making SPPD that is effective, efficient, accurate, time-saving, and not prone to losing SPPD data of KPPN Medan II employees who will has made official trips due to the existence of a special database to accommodate all SPPD files.

Tata kelola internal dan eksternal untuk mengatasi permasalahan pangan di Indonesia

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Reza Hendriyantore
Keyword(s):  
Good Governance ◽  
National Level ◽  
Open Government ◽  
Agricultural Cooperatives ◽  
Methodological Framework ◽  
Agricultural Cooperative ◽  
The Reformation ◽  
The Government ◽  
Good Access ◽  
Descriptive Method

The effort to put good governance in development in Indonesia is basically not new. Since the Reformation, the transformation of closed government into an open government (inclusive) has begun to be pursued. Highlighting the conflicts in the land sector that tend to strengthen lately, there are some issues that have intensified conflicts in the field, such as the lack of guaranteed land rights in various legal and policy products. In this paper, a descriptive method is considered important in identifying the applicable issue and methodological framework for addressing governance issues in Indonesia. To reduce such agrarian conflicts between farmers and the government, and as an effort to increase farmers' income, all farmers are incorporated into agricultural cooperatives. Agricultural cooperatives are structured down to the National Level. Thus, farmers participate in good access to the marketing of agricultural produce.Keywords:good governance, agrarian conflict, agricultural cooperative

Manajemen Sekolah Adiwiyata (Green School)

2020 ◽  
pp. 37-43
Author(s):  
Asep Priatna
Keyword(s):  
Junior High School ◽  
National Level ◽  
Educational Institutions ◽  
School Program ◽  
West Java ◽  
World Community ◽  
Strategic Issue ◽  
Green School ◽  
The Government ◽  
Environmentally Sound

The issue of environmental pollution has come to the attention of the world community and has become a strategic issue in sustainable development, so it needs to have the support of all parties, including the government, the private sector and educational institutions. Integrated Junior High School Lampang, Subang Regency West Java Indonesia has been implementing the green school program since 2008 and in 2019 it was entrusted by the West Java Education Office to be proposed as a national level green school program. Some achievements as a green school implementing school are private schools that have obtained "A" (exellent) accreditation with a beautiful environment and are able to fulfil 4 (four) components, namely (1) environmentally sound policies, (2) implementation of environment-based curriculum, (3) participatory-based environmental activities and (4) management of environmentally friendly supporting facilities Keywords : Management, green school Isu pencemaran lingkungan hidup telah menjadi perhatian masyarakat dunia dan menjadi isu strategis dalam pembangunan berkelanjutan, sehingga perlu mendapat dukungan semua pihak baik pemerintah, sector swasta maupun lembaga pendidikan. SMPS Terpadu Lampang Kabupaten Subang telah melaksanakan program adiwiyata sejak tahun 2008 dan pada tahun 2019 diberi kepercayaan oleh Dinas Pandidikan Jawa Barat diusulkan sebagai Sekolah Adiwiyata (green school program)  tingkat nasional. Beberapa capaian sebagai sekolah pelaksana green shcool  adalah sekolah swasta yang telah memperoleh akreditasi “A” (Unggul) dengan lingkungan asri dan mampu memenuhi 4 (empat) komponen yaitu (1) kebijakan berwawasan lingkungan, (2) pelaksanaan kurikulum berbasis lingkungan, (3) kegiatan lingkungan berbasis partisipatif dan (4) pengelolaan sarana pendukung ramah lingkungan Kata Kunci : Manajemen, Sekolah Adiwiyata

scholarly journals Uganda’s increasing dependence on development partner’s support for immunization – a five year resource tracking study (2012 – 2016)

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Carol Kamya ◽  
Christabel Abewe ◽  
Peter Waiswa ◽  
Gilbert Asiimwe ◽  
Faith Namugaya ◽  
...  
Keyword(s):  
Vaccine Coverage ◽  
National Level ◽  
Health Financing ◽  
Health Facilities ◽  
Development Partner ◽  
National Medical ◽  
External Sources ◽  
Lower Health ◽  
Health Accounts ◽  
The Government

Abstract Background In Uganda, there are persistent weaknesses in obtaining accurate, reliable and complete data on local and external investments in immunization to guide planning, financing, and resource mobilization. This study aimed to measure and describe the financial envelope for immunization from 2012 to 2016 and analyze expenditures at sub-national level. Methods The Systems of Health Accounts (SHA) 2011 methodology was used to quantify and map the resource envelope for immunization. Data was collected at national and sub-national levels from public and external sources of immunization. Data were coded, categorized and disaggregated by expenditure on immunization activities using the SHA 2011. Results Over the five-year period, funding for immunization increased fourfold from US$20.4 million in 2012 to US$ 85.6 million in 2016. The Ugandan government was the main contributor (55%) to immunization resources from 2012 to 2014 however, Gavi, the Vaccine Alliance contributed the majority (59%) of the resources to immunization in 2015 and 2016. Majority (66%) of the funds were managed by the National Medical Stores. Over the five-year period, 80% of the funds allocated to immunization activities were spent on facility based routine immunization (expenditure on human resources and outreaches). At sub-national level, districts allocated 15% of their total annual resources to immunization to support supervision of lower health facilities and distribution of vaccines. Health facilities spent 5.5% of their total annual resources on immunization to support outreaches. Conclusion Development partner support has aided the improvement of vaccine coverage and increased access to vaccines however, there is an increasing dependence on this support for a critical national program raising sustainability concerns alongside other challenges like being off-budget and unpredictable. To ensure financial sustainability, there is need to operationalize the immunization fund, advocate and mobilize additional resources for immunization from the Government of Uganda and the private sector, increase the reliability of resources for immunization as well as leverage on health financing reforms like the National Health Insurance.

scholarly journals Socioeconomic determinants and inequalities in the prevalence of non-communicable diseases in Saudi Arabia

2021 ◽  
Vol 20 (1) ◽  
Author(s):  
Mohammed Khaled Al-Hanawi
Keyword(s):  
Logistic Regression ◽  
Saudi Arabia ◽  
National Level ◽  
Communicable Diseases ◽  
School Level ◽  
Gulf Region ◽  
Non Communicable Diseases ◽  
Socioeconomic Determinants ◽  
The Government ◽  
Concentration Indices

Abstract Background Non-communicable diseases (NCDs) are increasingly becoming a challenge worldwide, causing high mortality and morbidity. Saudi Arabia has one of the highest rates of NCDs globally and the highest in the Arabian Gulf region. Epidemiological data indicate that NCDs are responsible for 70 % of all deaths in Saudi Arabia. The aim of this study was to examine the socioeconomic determinants and inequalities in the prevalence of NCDs in Saudi Arabia. Methods Data from the Saudi Family Health Survey conducted in 2018 by the General Authority for Statistics were used for this study. Univariate, bivariate, and multivariate logistic regression analyses were employed to examine the socioeconomic factors associated with the prevalence of NCDs. Moreover, the concentration curve and concentration indices were used to assess inequalities in the prevalence of NCDs. Results Among the 11,527 respondents, the prevalence of NCDs was 32.15 %. The prevalence of NCDs was higher among women and among elderly respondents aged ≥ 60 years. With respect to the determinants of the prevalence of NCDs, the logistic regression results showed that the likelihood of reporting NCDs was lower among people with a higher education (OR: 0.599, 95 % CI: 0.497–0.723, p < 0.01) compared with that of people with an education below the primary school level. Other factors significantly associated with the prevalence of NCDs were age, marital status, nationality, and region of residence. The inequality analysis showed that at the national level, the prevalence of NCDs was concentrated among less educated people (concentration index = − 0.338, p < 0.01), but with significant regional variations. Gender disaggregation showed that both income-based and education-based concentration indices were significantly negative among women, indicating that the prevalence of NCDs is concentrated among women with a lower income level and with less education. Conclusions The findings of this study are important for policymakers to combat both the increasing prevalence of and socio-economic inequalities in NCDs. The government should develop targeted intervention strategies to control NCDs and achieve health equality considering socio-economic status. Future policies should target women and the lower educated population in Saudi Arabia.

scholarly journals Business Lobbying: Mapping Policy Networks in Brazil in Mercosur

2018 ◽  
Vol 7 (10) ◽  
pp. 198
Author(s):  
Galia Benítez
Keyword(s):  
Decision Making ◽  
Trade Policy ◽  
National Level ◽  
Executive Branch ◽  
Policy Networks ◽  
Policy Network ◽  
Common External Tariff ◽  
Policy Structure ◽  
Business Lobbying ◽  
The Government

In the creation of trade policy, business actors have the most influence in setting policy. This article identifies and explains variations in how economic interest groups use policy networks to affect trade policymaking. This article uses formal social network analysis (SNA) to explore the patterns of articulation or a policy network between the government and business at the national level within regional trade agreements. The empirical discussion herein focuses on Brazil and the setting of exceptions list to Mercosur’s common external tariff. It specifically concentrates on the relations between the Brazilian executive branch and ten economic subsectors. The article finds that the patterns of articulation of these policy networks matter and that sectors with stronger ties to key government decision-makers have a structural advantage in influencing trade policy and obtaining and/or maintaining their desired, privileged trade policies, compared with sectors that are connected to government actors with weak decision-making power, but might have numerous and diversified connections. Therefore, sectors that have a strong pluralist–clientelist policy structure with connections to government actors with decision-making power have greater potential for achieving their target policies compared with more corporatist policy networks.

Portugal: 19 July 1987

1987 ◽  
Vol 22 (4) ◽  
pp. 444-451 ◽  
Author(s):  
Marcelo Rebelo de Sousa
Keyword(s):  
Party System ◽  
Local Level ◽  
National Level ◽  
Political Regime ◽  
Public Companies ◽  
Parliamentary Elections ◽  
Universal Suffrage ◽  
The Republic ◽  
The Government ◽  
Economic Regime

THE PORTUGUESE PARLIAMENTARY ELECTIONS OF 19 JULY 1987 initiated a profound change in the Portuguese party system and in the system of government. From 1974 onwards, Portugal had moved peacefully towards a democratic political system, enshrined in the 1976 Constitution. This evolution lasted about eight years and culminated in the revision of the Constitution in 1982. From 1982 onwards the present political regime has been a democratic one, coexisting with a capitalist economic regime attenuated by state monopoly in key sectors and by public companies which were nationalized between 1974 and 1976. It is also since 1982 that the system of government has been semi-presidential. There is pure representativeness as referendums do not exist at national level and have never been regulated at local level. But the government is semi-presidential in the sense that, owing to French influence, it attempts to balance Parliament with the election of the President of the Republic by direct and universal suffrage.

Higher tax to replace Russia's metal export duty

2021 ◽  
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Content Type ◽  
Export Duty ◽  
Eurasian Economic Union ◽  
Domestic Prices ◽  
Economic Union ◽  
The Government

Significance Officials are trying to correct high domestic prices which they see as unjustified, and to claw back what they regard as excessive profits earned by metals companies. Impacts Export duties could exert upward pressure on global prices of steel, nickel and aluminium. Exports to the Eurasian Economic Union are exempt, so the government will need a failsafe system to prevent re-exports to third countries. The export duties will reduce the corporate income tax earned by metal-producing regions.

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