KAJIAN EFEKTIVITAS PEMANFAATAN INSENTIF PAJAK OLEH USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI MASA PANDEMI COVID-19

2021 ◽  
Vol 4 (3) ◽  
Author(s):  
Dewi Noor Fatikhah Rokhimakhumullah
Keyword(s):  
Qualitative Method ◽  
Tax Incentives ◽  
High Impact ◽  
Financial Impact ◽  
Business Success ◽  
Tax Rates ◽  
Literature Study ◽  
Study Approach ◽  
The Government ◽  
The Impact

The COVID-19 pandemic has had a high impact on the business and economy sector in Indonesia. To respond to this, the government has issued various policies, especially for MSMEs. Tax incentives for MSMEs issued by the government can be utilized by taxpayers until June 2021. This research aims to see the effectiveness of the use of tax incentives by mapping the factors that affect MSME taxpayer compliance and the determinants of MSME business success during the crisis due to the pandemic. This study uses a literature study approach with a descriptive qualitative method. The effectiveness of the use of tax incentives during this pandemic can show the level of compliance of MSME taxpayers and affect the sustainability of MSME businesses. Taxpayer compliance with the use of incentives is seen from the socialization of taxation, tax rates, understanding of taxation, and the perception of tax convenience provided by the government in the context of handling the impact of the pandemic, which shows that the response of MSMEs is very good in the first quarter of 2021. It is also seen from the perspective of MSME business continuity. The financial impact caused by this pandemic has caused MSMEs to be unable to carry out their tax obligations so that these tax incentives can provide relief and convenience for them MSME actors to carry out their tax obligations.

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 Strategies to Improve Halal Tourism in Indonesia During The Pandemic Covid-19

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Anita Musfiroh ◽  
Mugiyati Mugiyati ◽  
Aldi Khusmufa Nur Iman
Keyword(s):  
Data Collection ◽  
Foreign Exchange ◽  
Qualitative Method ◽  
Human Life ◽  
Tourism Industry ◽  
Literature Study ◽  
Tourism Sector ◽  
The Government ◽  
The Impact

The Covid 19 has had an impact on various sectors of human life. One of them is the tourism sector. The tourism industry which is predicted to be the second largest source of foreign exchange contributions for Indonesia has experienced a drastic decline. Likewise, the halal tourism sector has also been severely affected by the Covid 19 pandemic. This is because the key to developing the halal tourism sector is Muslim tourists or visitors who come. To revive the tourism sector, it requires a number of strategies prepared by the government to improve the economy in the halal tourism sector. The purpose of writing this article is to find out how the impact of Covid 19 on the halal tourism sector and how the strategy to revive the halal tourism sector during the Covid 19 pandemic. The method used in this study is a qualitative method with data collection techniques used is literature study. The results of the study state that the strategy to restore the halal tourism sector from the Covid 19 pandemic consists of 3 stages and recommendations for implementing health protocols. The existence of this strategy and also the health protocol is expected by the enthusiastic community to return to enliven the tourism sector, including halal tourism.

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.

scholarly journals Peranan Gereja dalam Menghambat Laju Pertumbuhan Pemakai Narkoba

2019 ◽  
Vol 1 (2) ◽  
pp. 172-186
Author(s):  
Simon Simon
Keyword(s):  
Drug Trafficking ◽  
Qualitative Method ◽  
Drug Prevention ◽  
Literature Study ◽  
Study Approach ◽  
Fertile Ground ◽  
The Government ◽  
One Year ◽  
The Church

Indonesia is a country that is fertile ground for drug trafficking carried out by domestic dealers and drug dealers internationally. The rise of drugs today causes victims to die every day. President Jokowi came to state that Indonesia was on the verge of a "drug emergency", because every day 50 people died. If in just one year it could reach 18,000 people die each year. Seeing these facts, of course the government appealed through the National Narcotics Agency (BNN) that this should not be left unnoticed because it would have an increasingly bad impact. This research aims to give an idea to the churches that the spread of drugs and the number of users is alarming in the midst of this nation. The method that the author uses in writing this article uses a qualitative method with a literature study approach. The role that can be demonstrated by the church in drug prevention by preaching the dangers of drugs in the pulpits, partnering with BNN institutions as the frontline in eradicating drugs, conducting visits to rehabilitation sites and optimizing the role of families as supervisors. Indonesia merupakan salah satu negara yang menjadi lahan subur dalam peredaran narkoba yang dilakukan oleh para bandar dalam negeri maupun bandar narkoba secara internasional. Maraknya narkoba di masa kini menyebabkan adanya korban yang meninggal setiap hari. Presiden Jokowi pun sampai  menyatakan bahwa Indonesia telah berada pada ambang “darurat narkoba,” dikarenakan setiap harinya meninggal 50 orang. Bila dalam setahun saja  dapat mencapai 18. 000 orang meninggal setiap tahunnya.  Melihat fakta-fakta ini, tentunya pemerintah menghimbau melalui Badan Narkotika Nasional (BNN) mengemukan hal ini tidak boleh dibiarkan begitu saja karena akan semakin berdampak buruk. Penelitian ini bertujuan untuk memberikan gambaran kepada gereja-gereja bahwa penyebaran narkoba serta jumlah pemakainya sudah mengkuatirkan di tengah bangsa ini. Adapun metode yang penulis gunakan dalam penulisan artikel ini menggunakan metode kualitatif dengan pendekatan studi literatur. Peranan yang dapat ditunjukkan oleh gereja dalam pencegahan narkoba dengan mengkhotbahkan bahaya narkoba di mimbar-mimbar, bermitra dengan lembaga BNN sebagai garda terdepan pemberantas naskoba, mengadakan kunjungan ketempat rehabilitasi dan mengoptimalkan peran keluarga sebagai pengawas.

scholarly journals Respon Teologis Terhadap Dampak Pandemik Coronaviruses Disease 2019

2021 ◽  
Vol 8 (1) ◽  
pp. 176-195
Author(s):  
Sandra Christina Sahensolar ◽  
Simon Simon
Keyword(s):  
Qualitative Method ◽  
Human Life ◽  
Christian Theology ◽  
Literature Study ◽  
Book Of Revelation ◽  
Study Approach ◽  
Religious Rituals ◽  
God's Word ◽  
Huge Impact ◽  
The Impact

The coronavirus disease 2019 (covid-19) pandemic has had a huge impact on human life. This study highlights how the theological response to the impact caused by covid-19, both in the context of religious and economic rituals. The method used by the researcher is a qualitative method with a literature study approach. The results of the description in this article suggest that the covid-19 pandemic has caused all global communities and various aspects to be seriously affected by this outbreak, In this outbreak, the world economy has slumped, many people have died due to covid-19, and the space for religious rituals has been restricted. In the context of Christian theology, this pandemic can be indicated as the fulfillment of Bible prophecy as John's prophecy in the book of Revelation. Theologically, this plague is a punishment for humans who are willing to exploit nature. This epidemic is also a form of God's warning in the midst of increasingly corrupted human morality, which eases sinful acts without heeding the truth of God's word. This study concludes that the theological response to the covid-19 pandemic is to be more vigilant spiritually and build a life that glorifies God.

scholarly journals Implementation Of PSAK 71 Financial Instruments In The Banking Sector During The Covid-19 Pandemic

Riset ◽  
2021 ◽  
Vol 3 (1) ◽  
pp. 402-416
Author(s):  
Arlie Irham Yusdika ◽  
Dyah Purwanti
Keyword(s):  
Qualitative Method ◽  
Banking Sector ◽  
Financial Statements ◽  
Financial Instruments ◽  
Literature Study ◽  
Quality Of Information ◽  
Study Approach ◽  
The Third ◽  
The Impact

This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes changes in the allowance for impairment losses (CKPN) balance from the fourth quarter of 2019 to the third quarter of 2020. The study shows a significant increase in the balance of allowance for impairment losses, which impacted the disclosure of earnings in the financial statements. Moreover, banks should reclassify credit risk status. However, government intervention limited this reclassification. It has implications for decreasing the reliability of presenting the financial statements' quality of information on instruments.

scholarly journals PELAKSANAAN INVESTASI SUKUK DI INDONESIA: SEBUAH KAJIAN AKUNTANSI DAN REGULASI

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Febriyadi Tri Hadmoko ◽  
Eko Hadi Kusuma ◽  
Amrie Firmansyah
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Legal Framework ◽  
Research Use ◽  
Literature Study ◽  
The Public ◽  
Study Approach ◽  
The Government ◽  
Online Sources ◽  
Research Analysis

PELAKSANAAN INVESTASI SUKUK DI INDONESIA:  SEBUAH KAJIAN AKUNTANSI DAN REGULASI Febriyadi Tri Hadmoko [email protected] Eko Hadi Kusuma [email protected] Amrie [email protected] Akuntansi, Politeknik Keuangan Negara STAN  ABSTRACTThis study aims to determine the implementation of SUKUK investment in Indonesia from accounting and regulation aspects. The research method used in this research is a qualitative method with content analysis. The steps are taken in this research use a literature study approach, namely bysearching various written or online sources in the form of books, archives, magazines, articles, ordocuments relevant to be identified, classified, and concluded. The data and information are then elaborated as a basis for research analysis. The results showed that SUKUK's treatment in Indonesia, as regulated in PSAK 110, has accommodated sukuk issuers and sukuk users' needs. Furthermore, the regulations for the issuance and implementation of SUKUK in Indonesia are adequate, but there is still a need to strengthen the legal framework by refining existing policies. The results of this study indicate that the government and companies issuing SBSN need to increase promotion and education to the public concerning SUKUK so that Indonesian citizens are expected to have an interest in investing through SUKUK. Keywords: Accounting, Law, sukuk ABSTRAKPenelitian ini bertujuan untuk mengetahui pelaksanaan investasi SUKUK di Indonesia dari aspek akuntansi dan regulasi. Metode penelitian yang digunakan dalam penelitian ini adalah metodekualitatif dengan analisis isi. Adapun langkah-langkah yang dilakukan dalam penelitian ini dengan menggunakan pendekatan studi literatur yaitu  dengan  melakukan pencarian terhadap berbagaisumber tertulis ataupun online baik berupa buku-buku, arsip, majalah, artikel, atau  dokumen- dokumen yang relevan untuk diidentifikasikan, diklasifikasikan, dan disimpulkan. Data dan informasi tersebut selanjutnya dielaborasi sebagai dasar analisis penelitian. Hasil penelitian menunjukkan perlakuan SUKUK di Indonesia yang diatur dalam PSAK 110 sudah mengakomodir kebutuhan penerbit sukuk dan pengguna sukuk. Selanjutnya, regulasi untuk penerbitan dan pelaksanaan sukuk di Indonesia sudah memadai namun masih perlu dilakukan penguatan kerangka hukum melalui penyempurnaan pokok kebijakan yang sudah ada. Hasil penelitian ini mengindikasikan Pemerintah dan Perusahaan penerbit SBSN perlu meningkatkan promosi dan edukasi kepada masyarakat tentang sukuk, sehingga masyarakat diharapkan memiliki minat untuk berinvestasi melalui SUKUK. Kata kunci: Akuntansi, Hukum, Sukuk.

scholarly journals Participation of Religious Leaders in Helping the Success of the Government's COVID-19 Vaccination Program

2021 ◽  
Vol 5 (2) ◽  
pp. 234
Author(s):  
Simon Simon ◽  
Alfons Renaldo Tampenawas ◽  
Joko Santoso ◽  
Astrid Maryam Yvonny Nainupu ◽  
Semuel Ruddy Angkouw ◽  
...  
Keyword(s):  
Qualitative Method ◽  
Vaccination Program ◽  
Religious Leaders ◽  
Literature Study ◽  
Study Approach ◽  
Or Groups ◽  
Long Time ◽  
The Media ◽  
The Government ◽  
Substantial Effort

Participation of Religious Leaders in Helping the Success of the Government's COVID-19 Vaccination Program. The basic idea of this paper departs from observations in the virtual and real world, where certain people or groups are found who disagree with the need to be vaccinated. If the country's people reject the mandatory mass vaccination, which the government is discussing, it will take a long time to restore normal activities. This paper uses a descriptive qualitative method with a literature study approach. The description in this paper found some people's rejection of vaccines because their views or perceptions about COVID-19 influenced it. The government's hope to immediately carry out mass vaccinations for all Indonesian people must be balanced with maximum efforts to make it happen. This substantial effort can be made by providing massive education in the media, conducting public campaigns, and providing guarantees to vaccine recipients. On the other hand, the success of this vaccination program does not only depend on the government; all elements of society are expected to contribute in this regard, especially religious leaders. The manifestation of the involvement of religious leaders is by educating the congregation through the pulpit about vaccines. In addition, religious leaders must also set an example by participating in vaccinations and actively countering hoax news. The dominance of factual information about vaccines dominates mass lines on social media. ABSTRAKKeikutsertaan Pemuka Agama Dalam Membantu Mensukseskan Program Vaksinasi COVID-19 Pemerintah. Ide dasar tulisan ini berangkat dari pengamatan di dunia maya dan nyata, yang mana ditemukan orang-orang atau kelompok tertentu yang tidak menyetujui keharusan untuk divaksin. Apabila masyarakat tanah air kecenderungan menolak wajib vaksinasi masal yang diwacanakan oleh pemerintah, tentu akan lama memulihkan aktivitas normal kembali. Tulisan ini menggunakan metode kualitatif deskriptif dengan pendekatan studi literatur. Uraian pada tulisan ini ditemukan, penolakan sebagian orang terhadap vaksin karena dipengaruhi oleh  pandangan atau persepsi mereka mengenai COVID-19. Harapan pemerintah untuk segera melakukan vaksinasi masal ke seluruh masyarakat tanah air, harus diimbangi upaya yang maksimal dalam mewujudkannya. Upaya konkret itu dapat dilakukan dengan pemberian edukasi secara masif di media, melakukan kampanye publik dan adanya jaminan kepada penerima vaksin. Disisi lain suksesnya program vaksinasi ini tidak hanya bergantung kepada pemerintah, semua elemen masyarakat diharapkan kontribusinya dalam hal ini terutama para pemuka agama. Wujud dari keterlibatan pemuka agama adalah dengan mengedukasi jemaat melalui mimbar tentang vaksin. Selain itu, pemuka agama juga harus memberi contoh dengan ikut divaksin, serta aktif mengcounter berita hoax agar dominasi berita faktual tentang vaksin menguasai lini massa  di media sosial.

Prinsip Kearifan Lokal dalam Pengembangan Strategi Kehumasan pada Pemerintah Daerah Kabupaten Bandung

2020 ◽  
Vol 4 (2) ◽  
pp. 229-248
Author(s):  
Betty Tresnawaty
Keyword(s):  
Public Relations ◽  
Local Knowledge ◽  
Case Study Approach ◽  
West Java ◽  
Study Approach ◽  
Positive Image ◽  
The Government ◽  
The Impact ◽  
Public Relations Strategy

Public Relations of the Bandung Regency Government realizes that its area has a lot of potential for various local wisdom and has a heterogeneous society. This study aims to explore and analyze the values of local knowledge in developing public relations strategies in the government of Bandung Regency, West Java province. This study uses a constructivist interpretive (subjective) paradigm through a case study approach. The results showed that the Bandung Regency Government runs its government based on local wisdom. Bandung Regency Public Relations utilizes local insight and the region's potential to develop a public relations strategy to build and maintain a positive image of Bandung Regency. The impact of this research is expected to become a source of new scientific references in the development of public relations strategies in every region of Indonesia, which is very rich with various philosophies.Humas Pemerintah Kabupaten Bandung menyadari wilayahnya memiliki banyak potensi kearifan lokal yang beragam, serta memiliki masyarakatnya yang heterogen. Penelitian ini bertujuan menggali dan menganalisis nilai-nilai kearifan lokal dalam pengembangan strategi kehumasan di pemerintahan Kabupaten Bandung provinsi Jawa Barat.  Penelitian ini menggunakan paradigma interpretif (subjektif) konstruktivis melalui pendekatan studi kasus. Hasil penelitian menunjukkan bahwa Pemerintah Kabupaten (Pemkab) Bandung menjalankan pemerintahannya berlandaskan pada kearifal lokal. Humas Pemkab Bandung memanfaatkan kearifan lokal dan potensi wilayahnya untuk mengembangkan strategi humas dalam membangun dan mempertahankan citra positif Kabupaten Bandung.Dampak penelitian ini diharapkan menjadi sumber rujukan ilmiah baru dalam pengembangan strategi kehumasan di setiap daerah Indonesia yang sangat kaya dengan beragam filosofi. 

The Local Government of Kulon Progo Regency Innovation in Subduing Capitalism through Community Empowerment

2020 ◽  
Vol 4 (2) ◽  
pp. 229
Author(s):  
Muhammad Eko Atmojo ◽  
Helen Dian Fridayani
Keyword(s):  
Qualitative Method ◽  
Positive Impact ◽  
Community Empowerment ◽  
Case Study Approach ◽  
Study Approach ◽  
The Past ◽  
The People ◽  
District Government ◽  
The Government

Kulon Progo Regency is one of the districts that has many innovations, one of which is community empowerment in collaboration with a modern shop abbreviated as the shop name owned by the people (tomira). This research was motivated by the achievements of the Kulon Progo district government in carrying out development and innovation in the development of the Kulon Progo region by fully involving the Kulon Progo district community through community empowerment. This initiative was taken by the government of Kulon Progo Regency to improve community empowerment and protect the people of Kulon Progo Regency from various economic threats. Considering that in the past few years many modern shops have mushroomed in each district/city, so this is what makes Kulon Progo Regency move quickly to empower the community by collaborating between MSMEs or cooperative with modern shops. This study uses a qualitative method which case study approach. With the empowerment that has been done, the original products of Kulon Progo Regency or local products can be traded in modern stores so that local products in Kulon Progo Regency can compete with national products in these modern stores. The existence of such cooperation will indirectly improve the image of Kulon Progo Regency and lift the original products of Kulon Progo Regency. The lifting of the original products of Kulon Progo Regency will have a positive impact on the community, where indirectly the economy of the community will increase so that there will be prosperity for the community. Kabupaten Kulon Progo adalah salah satu kabupaten yang memiliki banyak inovasi, salah satunya adalah pemberdayaan masyarakat bekerja sama dengan toko modern disingkat nama toko yang dimiliki oleh masyarakat (tomira). Penelitian ini dilatarbelakangi oleh pencapaian pemerintah kabupaten Kulon Progo dalam melakukan pengembangan dan inovasi dalam pengembangan wilayah Kulon Progo dengan melibatkan sepenuhnya masyarakat kabupaten Kulon Progo melalui pemberdayaan masyarakat. Inisiatif ini diambil oleh pemerintah Kabupaten Kulon Progo untuk meningkatkan pemberdayaan masyarakat dan melindungi masyarakat Kabupaten Kulon Progo dari berbagai ancaman ekonomi. Menimbang bahwa dalam beberapa tahun terakhir banyak toko-toko modern telah menjamur di setiap kabupaten/kota, jadi inilah yang membuat Kabupaten Kulon Progo bergerak cepat untuk memberdayakan masyarakat dengan berkolaborasi antara UMKM atau bekerjasama dengan toko-toko modern. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus, dengan metode yang digunakan adalah dokumentasi. Dengan pemberdayaan yang telah dilakukan, produk asli Kabupaten Kulon Progo atau produk lokal dapat diperdagangkan di toko modern sehingga produk lokal di Kabupaten Kulon Progo dapat bersaing dengan produk nasional di toko modern ini. Adanya kerjasama tersebut secara tidak langsung akan meningkatkan citra Kabupaten Kulon Progo dan mengangkat produk asli Kabupaten Kulon Progo. Pencabutan produk asli Kabupaten Kulon Progo akan berdampak positif bagi masyarakat, di mana secara tidak langsung perekonomian masyarakat akan meningkat sehingga akan ada kesejahteraan bagi masyarakat.

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