scholarly journals Phenomenology of Employee Income Tax Policies during the Covid-19 in Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 68-75
Author(s):  
Ida Farida Adi Prawira ◽  
Hanifa Zulhaimi
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
Tax Incentives ◽  
Jel Classification ◽  
Tax Revenue ◽  
Internal Stability ◽  
Tax Policies ◽  
Tax Incentive ◽  
Interpretive Paradigm ◽  
Production And Consumption

Objective - Covid-19 is a disaster that impacts various sectors of life, one of which has an impact on a country's tax revenue. Tax incentives are one of the policy steps that the Indonesian government has taken to face the economic strike due to the Covid-19 pandemic. This study aims to examine the factors that influence the implementation of employee income tax policies during the Covid-19. Methodology/Technique - This is a qualitative research using an interpretive paradigm with phenomenological methods. The data of this study are the results of observations and interviews with Corporate Taxpayers, Tax Experts, and Tax Officers. Based on the results of the interview, there are several factors that affect taxpayers' willingness to take advantage of this policy, including the ease of submitting incentives, certainty not to be audited, and not adding to the company's burden. Findings - Employers take advantage of this incentive, namely the company has an interest in maintaining the internal stability of the company. The provision of this incentive will increase (at least maintain) the purchasing power of workers and create a conducive business atmosphere. So, it is true that entrepreneurs will flock to take advantage of this facility. Novelty - This policy is expected to reduce the burden on business activities and help improve the condition of the company's cash flow, particularly during and after the epidemic. Thus, the company is expected not to terminate employment. If this condition occurs, there is potential for the national economy to keep moving, both in terms of production and consumption. Type of Paper - Empirical. Keywords: Employee Income Tax; Tax Policy; Tax Incentive; Covid-19 JEL Classification: H24, H29. URI: http://gatrenterprise.com/GATRJournals/AFR/vol6.1_3.html DOI: https://doi.org/10.35609/afr.2021.6.1(3) Pages 69 – 77

Phenomenology of Employee Income Tax Policies During the Covid – 19 in Indonesia

2020 ◽  
Vol 11 (1) ◽  
pp. 160-160
Author(s):  
Ida Farida Adi Prawiraa ◽  
Hanifa Zulhaimi
Keyword(s):  
Qualitative Research ◽  
National Economy ◽  
Income Tax ◽  
Tax Incentives ◽  
Tax Revenue ◽  
Internal Stability ◽  
Tax Policies ◽  
Tax Incentive ◽  
Interpretive Paradigm ◽  
Production And Consumption

Covid-19 is a disaster that impacts various sectors of life, one of which has an impact on a country's tax revenue. Tax incentives are one of the policy steps that the Indonesian government has taken to face the economic strike due to the Covid-19 pandemic. This study aims to examine the factors that influence the implementation of employee income tax policies during the Covid-19. This is a qualitative research using interpretive paradigm with phenomenological methods. The data of this study are the results of observations and interviews with Corporate Taxpayers, Tax Experts, and Tax Officers . Based on the results of the interview, there are several factors that affect taxpayers willing to take advantage of this policy, including the ease of submitting incentives, certainty not to be audited, and not adding to the company's burden. Employers take advantage of this incentive, namely the company has an interest in maintaining internal stability of the company. The provision of this incentive will increase (at least maintain) the purchasing power of workers and create a conducive business atmosphere. So it is true that entrepreneurs will flock to take advantage of this facility. This policy is expected to reduce the burden on business activities and help improve the condition of the company's cash flow, particularly during and after the epidemic. Thus, the company is expected not to terminate employment. If this condition occurs, there is potential for the national economy to keep moving, both in terms of production and consumption. Keywords: Employee Income Tax, Tax Policy, Tax Incentive, Covid-19

scholarly journals Utilization of Tax Incentives, Tax Services and Existence of Tax Sanctions on Tax Compliance in Submitting SPT and Micro Business Sustainability at Kediri City during COVID-19 Pandemic

2021 ◽  
Vol 8 (11) ◽  
pp. 463-469
Author(s):  
Amin Tohari ◽  
Andy Kurniawan ◽  
Basthoumi Muslih
Keyword(s):  
Local Government ◽  
Structural Equation ◽  
Tax Compliance ◽  
Tax Incentives ◽  
Sem Analysis ◽  
Equation Modeling ◽  
Tax Revenue ◽  
Business Sustainability ◽  
Tax Incentive ◽  
Endogenous Variables

This study aimed to analyze the utilization of tax incentives, tax sanctions, and tax services on tax compliance in submitting SPT and analyze them on micro business sustainability in Kediri City during Covid-19 pandemic. This study was a causality research design, using quantitative approach to examined the effects between exogenous and endogenous variables. The population were all micro business entrepreneurs in Kediri City with the sample size were 130 entrepreneurs. The analysis was used Structural Equation Modeling (SEM) analysis of SmartPLS program. The results showed that uutilization of tax incentives, tax service and the existence of tax sanctions had a positive and significant effect on tax compliance. Besides, tax service had a positive and significant effect on the business sustainability, but only tax incentives and tax sanctions had a positive and negligible effect on business sustainability. Kediri City needed to continue the existence of tax incentives, supervise on tax sanctions, improve tax services and motivate micro business entrepreneurs to submitting their SPT. So that, tax revenue of local government grows as expected. Meanwhile, to maintain micro business sustainability, local government with KPP Pratama Kediri has to guide and develop micro business entrepreneurs’ knowledge about tax effects for their own benefits. Keywords: business sustainability, tax compliance, tax incentive, tax sanctions, tax service.

scholarly journals Effectiveness of tax incentives for innovative activity in the Russian Federation: assessment and calculation

2020 ◽  
pp. 38-50
Author(s):  
Irina Alekseevna Korostelkina ◽  
Anastasiya Olegovna Androsova
Keyword(s):  
Tax Incentives ◽  
Innovative Activity ◽  
Government Support ◽  
Innovation Activity ◽  
Tax Revenue ◽  
Tax Incentive ◽  
Foreign Countries ◽  
Rate Of Increase ◽  
The Subject ◽  
And Control

The subject of this research is tax incentive that is a part of the process of innovative activity. Taxation is viewed as a tool for advancement of innovations. The experience of foreign countries demonstrates that government support in the form of funding, tax incentives, government subsidized loans, and creation of essential infrastructure play a big role in modernization processes. Expansion of the practice of implementation of tax incentives for stimulating innovations requires a theoretical comprehension of this process. This article examines the coefficient that characterizes economic effectiveness of tax incentives as correlation of separate indexes of innovation activity of recipients and benefits from tax spending. Assessment is conducted on the effectiveness of tax incentives in accordance with the data on innovation activity and tax revenue from different sectors that are leaders in the innovation sphere. The following conclusions were made: tax mechanism of stimulating innovation activity are not very popular and effective; precision of calculation is significantly affected by the current issues with the information base: complete absence of information with respect to stimulus recipients; the results of analysis demonstrate that the rate of increase of decreasing budget revenue surpasses the rate of growth that characterizes innovation activity of the taxpayer that testifies to the insufficient effectiveness of the provided tax incentives, prompting suggestion of new means for stimulation of tax incentives. The author proposes to amend statistical tax report, highlighting the information on the entire range of existing tax incentives. Consideration and control over rationality of tax incentive mechanisms would allow optimizing the list of tax incentives for innovation activity, as well as expand the list of sectors that use such incentives.

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 Leverage, Ukuran Perusahaan, Dan Fixed Asset Intensity Dan Pajak Penghasilan Dimoderasi Regulasi Insentif Pajak Revaluasi Aset

2018 ◽  
Vol 5 (01) ◽  
pp. 119-130
Author(s):  
Hadi Purwanto
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Income Tax ◽  
Stock Exchange ◽  
Sample Selection ◽  
Jel Classification ◽  
Tax Revenue ◽  
Fixed Asset ◽  
Moderator Variable ◽  
Purposive Sampling

ABSTRACT This study aims to investigate the influence of leverage, firm size and fixed asset intensity to Income Tax moderated by PMK 191/2015 in listed companies on the Indonesia Stock Exchange. This study uses quantitative data that have been published in the Indonesia Stock Exchange and tax revenue from DGT. The samples used in this study were 145, including 102 companies that met the study criteria, as this study using purposive sampling method in sample selection. Method of data analysis using technique of moderated regression analysis with Warp-pls. The result of the research shows that firm size has a significant effect directly to PPh on revaluation. Leverage and fixed asset intensity have no direct effect on income tax on revaluation.While the effect of leverage and fixed asset intensity on Income Tax of asset revaluation fully moderated (pure moderator) by PMK 191/2015. Otherwise , PMK 191/2015 play role as predictor moderator variable in relation of firm size’s effect on Income Tax of asset revaluation. ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh leverage, ukuran perusahaan dan fixed asset intensity terhadap PPh atas revaluasi aktiva tetap dengan dimoderasi PMK 191/2015 pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia dan data realiasi pajak Direktorat jenderal Pajak. Dimana sampel yang digunakan dalam penelitian ini sebanyak 145 yang terdiri dari 102 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Metode analisis data menggunakan teknik moderated regression analysis dengan Warp-pls. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan secara langsung terhadap PPh atas revaluasi. Leverage dan fixed asset intensity tidak berpengaruh langsung terhadap PPh atas revaluasi. Sedangkan PMK 191/2015 terbukti memoderasi sempurna (pure moderasi) PPh atas Revaluasi. Sementara PMK 191/2015 berperan sebagai variabel prediktor (predictor moderator variable) dalam hubungan pengaruh ukuran perusahaan terhadap PPh atas revaluasi. JEL Classification: M41, G18

scholarly journals Leverage, Ukuran Perusahaan, Dan Fixed Asset Intensity Dan Pajak Penghasilan Dimoderasi Regulasi Insentif Pajak Revaluasi Aset

2018 ◽  
Vol 5 (01) ◽  
pp. 119-130
Author(s):  
Hadi Purwanto
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Income Tax ◽  
Stock Exchange ◽  
Sample Selection ◽  
Jel Classification ◽  
Tax Revenue ◽  
Fixed Asset ◽  
Moderator Variable ◽  
Purposive Sampling

ABSTRACT This study aims to investigate the influence of leverage, firm size and fixed asset intensity to Income Tax moderated by PMK 191/2015 in listed companies on the Indonesia Stock Exchange. This study uses quantitative data that have been published in the Indonesia Stock Exchange and tax revenue from DGT. The samples used in this study were 145, including 102 companies that met the study criteria, as this study using purposive sampling method in sample selection. Method of data analysis using technique of moderated regression analysis with Warp-pls. The result of the research shows that firm size has a significant effect directly to PPh on revaluation. Leverage and fixed asset intensity have no direct effect on income tax on revaluation.While the effect of leverage and fixed asset intensity on Income Tax of asset revaluation fully moderated (pure moderator) by PMK 191/2015. Otherwise , PMK 191/2015 play role as predictor moderator variable in relation of firm size’s effect on Income Tax of asset revaluation. ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh leverage, ukuran perusahaan dan fixed asset intensity terhadap PPh atas revaluasi aktiva tetap dengan dimoderasi PMK 191/2015 pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia dan data realiasi pajak Direktorat jenderal Pajak. Dimana sampel yang digunakan dalam penelitian ini sebanyak 145 yang terdiri dari 102 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Metode analisis data menggunakan teknik moderated regression analysis dengan Warp-pls. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan secara langsung terhadap PPh atas revaluasi. Leverage dan fixed asset intensity tidak berpengaruh langsung terhadap PPh atas revaluasi. Sedangkan PMK 191/2015 terbukti memoderasi sempurna (pure moderasi) PPh atas Revaluasi. Sementara PMK 191/2015 berperan sebagai variabel prediktor (predictor moderator variable) dalam hubungan pengaruh ukuran perusahaan terhadap PPh atas revaluasi. JEL Classification: M41, G18

scholarly journals Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak

2020 ◽  
Vol 30 (9) ◽  
pp. 2216
Author(s):  
Aswin Padyanoor
Keyword(s):  
Income Tax ◽  
Qualitative Method ◽  
Tax Incentives ◽  
Tax Policies ◽  
Analysis Techniques ◽  
Collection Data ◽  
Three Stages ◽  
Descriptive Approach ◽  
The Government ◽  
The Impact

The economy has changed dramatically since the COVID-19 outbreak began. The impact that occurred in Indonesia was almost on all fronts, and the Government continued to issue policies due to this impact. Tax policies that are designed to provide incentives for affected taxpayers are expected to increase economic growth. This research was conducted to map 14 Tax Policies in three Regulations issued by the Government based on the objective of reducing the economic impact of the COVID-19 pandemic. The study used a qualitative method with a descriptive approach obtained. Then perform data analysis using three stages of analysis techniques in the form of data collection, data reduction, and concluding. The results of the study state that Indonesia has issued a policy to help taxpayers who are affected by COVID-19. Benefits for taxpayers, namely a reduction in rates to an exemption from income tax, the goal is that the economy which has stopped moving up becomes stable. Keywords: Tax Incentives; Tax Policy; Taxpayers.

Why Don't Taxpayers Maximize their Tax-Based Student Aid? Salience and Inertia in Program Selection

2011 ◽  
Vol 11 (1) ◽  
Author(s):  
Nicholas Turner
Keyword(s):  
Income Tax ◽  
Financial Burden ◽  
Tax Incentives ◽  
Student Aid ◽  
Single Tax ◽  
Tax Incentive ◽  
Program Selection ◽  
Tax Returns ◽  
Education Enrollment ◽  
Aid Programs

Abstract Tax-based federal student aid is designed to increase postsecondary attendance and ease the financial burden of higher education enrollment by offering students and their families a menu of tax incentives. However, many taxpayers who are eligible for more than one tax-based aid program, and who are limited to one program per student each year, fail to select the single program that offers the largest reduction in taxes. Analyzing a panel dataset of individual income tax returns, I find that in roughly one out of four returns taxpayers and paid preparers fail to select the tax-minimizing tax-based aid program. I find evidence that greater salience of federal tax effects, and inertia in program selection, leads some taxpayers and paid preparers to make non-tax-minimizing selections. Streamlining the set of tax-based aid programs into a single tax incentive is likely to be a more effective way of lowering the costs of postsecondary attendance for students and their families.

scholarly journals Inclusion of the Corporate Income Tax Revenue into the Municipal Budget: Needs, Risks, and Solutions

2013 ◽  
Vol 29 (1) ◽  
pp. 56-66 ◽  
Author(s):  
Biruta Pūle
Keyword(s):  
Local Governments ◽  
Income Tax ◽  
Tax Incentives ◽  
Business Development ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Income Tax Revenue ◽  
New Jobs ◽  
Budget Revenue

Abstract The author assesses the opportunities for inclusion of the corporate income tax into the budgets of the local governments on whose territories there are legally registered companies. For this purpose the same territorial code principle is recommended, which is applied to administer personal income tax. In order to motivate companies to register legally and engage in business activities in the regions of Latvia, tax incentives should be established. The application of tax incentives need to be delegated to the local governments, thus ensuring their interest in business development in their territories. The diversion of corporate income tax into the budgets of local governments would significantly strengthen their budget revenue base, increasing the interest of municipalities into the development and modernization of the companies, as well as creation of new jobs. Inherent risks are defined, and possible solutions how to eliminate these risks are suggested.

scholarly journals THE EFFECT OF CORPORATE INCOME TAX INCENTIVE ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2017 ◽  
Vol 2 (5) ◽  
pp. 43
Author(s):  
John Njoroge Kuria ◽  
Dr. Bernard Omboi ◽  
Dr. George Achoki
Keyword(s):  
Length Of Stay ◽  
Research Design ◽  
Income Tax ◽  
Secondary Data ◽  
Tax Incentives ◽  
Corporate Income Tax ◽  
Primary Data ◽  
African Countries ◽  
Significance Level ◽  
Tax Incentive

The contemporary world is characterized with intergovernmental competition for the sole purpose of attracting multinational companies and this has made fiscal incentives to become a global phenomenon. Poor African countries rely on tax holidays and import duty exemptions, while industrial western European countries allow investment allowances or accelerated depreciation. It is for this reason that this study intended to investigate the influence of effect of corporate income tax incentive on the performance of EPZ firms in Kenya. The research design was correlation research design. Correlation research design was best suited since panel data was used.  Census survey was adopted because the population of interest was small.  A sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis. The results of study revealed that at 5% significance level, corporate income tax incentives had a positive and significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level corporate income tax incentives were found to have positive and significant effect on number of jobs by EPZ firms and length of stay. The study concluded that increase in corporate income incentive led to an increase in the ROA, number of jobs and length of stay of the EPZ firms in Kenya. The study recommended that stakeholders in tax policy should reconsider the economic value of corporate tax incentive.

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