scholarly journals PENERBITAN PERATURAN PEMERINTAH PENGGANTI UNDANG-UNDANG NOMOR 1 TAHUN 2020 SEBAGAI STRATEGI KEBIJAKAN PAJAK PEMERINTAH INDONESIA DALAM MENGHADAPI DAMPAK PANDEMI COVID-19 TERHADAP KEUANGAN NEGARA

2020 ◽  
Vol 3 (2) ◽  
pp. 110-132 ◽  
Author(s):  
Anton Aulawi
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Qualitative Method ◽  
Virus Disease ◽  
System Stability ◽  
Community Group ◽  
State Revenue ◽  
Tax Returns ◽  
The Government ◽  
The Impact

The impact of the Covid-19 pandemic has greatly affected global and national economic order. The existence of physical distancing policies, as well as large-scale social restrictions, greatly affected the activities of tourism and manufacturing sectors, causing the  economic growth to slow down. Therefore, the government issued a tax policy by stimulating Government Regulation in Lieu of Law Number 1 of 2020 concerning State Financial Policy and Financial System Stability for Handling the Corona Virus Disease (Covid-19) Pandemic on March 31, 2020 and Regulation of the Minister of Finance which regulates tax incentives known as tax relaxation. This research was conducted using qualitative method A qualitative method was used to produce in-depth descriptions of speech, writing and observable behavior of an individual, community group and organization in a certain context that was studied from a comprehensive and holistic point of view. The results of this study were that the Indonesian Government has established various tax policy strategies during the Covid-19 pandemic which aim to achieve the target of state revenue, by revising tax revenue targets, rearranging state revenue allocations in the 2020 State Revenue and Expenditure Budget and implementing taxes. Trading Through Electronic Systems. The government has also relaxed the imposition of Article 21 Income Tax, Article 22 Income Tax, Article 25 Income Tax, and specific VAT tax returns to the manufacturing sector. So the relaxation of income tax in articles 21, 22 and 25 as well as tax returns was the most effective and appropriate way to overcome the impact of Indonesia's economy in the face of the Covid-19 outbreak.

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 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 Pemahaman Usaha Mikro Kecil Menengah Terhadap Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Tentang Penurunan Tarif Pajak Penghasilan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Gunawan Hartadi ◽  
Bambang Suryono ◽  
Titik Mildawati
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
Government Regulation ◽  
Expectancy Theory ◽  
State Revenue ◽  
Online Sales ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact

UMKM is considered as one of primary contributors to state revenue. Due to its largest tax contributor, UMKM, the Small-Medium Enterprises (SMES), is authorised by government perceiving distinctive final income tax. Since July 1st 2018, its income tax changed from 1% of gross turnover to 0.5% owing to a regulation PP No. 23 of 2018. Therefore, this study aimed to investigate the impact of PP No. 23 of 2018 application on the SMEs' desires to expand their business. Through this regulation, the calculation of income tax for SMEs has been converted 1% of gross turnover to 0.5%. This study applied qualitative research with an expectancy theory. In this study, the interviews were conducted to three informants. As the results, this study indicated that the government regulation assisted improving the desires of SMES to escalate their businesses. Then, the SMES generally did not understand the new regulations due to lack of socialization about PP No. 23 of 2018. Moreover, the regulation was identified as an encouragement so that SMEs would not divert into online sales system. Thus, the respondents running SMEs suggested the government to synchronize both central and regional regulations so that SMEs sectors could be increased rapidly.

scholarly journals PERBANDINGAN SISTEM PERPAJAKAN TERHADAP USAHA MIKRO KECIL MENENGAH PADA PT. BERKAT TEKNIK JAYA

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Sintya Clara Assa ◽  
Jantje J. Tinangon ◽  
Rudy Pusung
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Advantages And Disadvantages ◽  
State Revenue ◽  
Tax Returns ◽  
The Government ◽  
Medium Enterprises ◽  
Taxation System ◽  
General Taxation

Economic development of a country , is also caused by a number of micro, small and medium enterprises , as well as existing tax system in Indonesia has undergone some changes , to increase state revenue through tax receipts . This study aims to compare the general taxation system in accordance with the Government Regulation number 46 where applied in July 2013 and began to be paid in August 2013. Object of research is PT Berkat Teknik Jaya is a micro, small and medium enterprises company engaged in agriculture and trade. By taking the information in the form and amount of the income tax returns of the company. Based on calculations, by comparing the amount of tax due in the year 2013 by using each system of taxation, it is known that the amount of tax to be paid in accordance with the general taxation system that is Rp.21.000.000 while using Government Regulation No. 46 then the tax should in the pay of Rp .25.787.000. Based on the calculation and analysis , each system of taxation for micro, small and medium enterprises have advantages and disadvantages , but by terms of the amount of tax to be paid then it is more advantageous for the application in accordance with the general taxation system.

scholarly journals Tax policy and housing prices: evidence from Vietnam using event study approach

2017 ◽  
Vol 14 (4) ◽  
pp. 121-132 ◽  
Author(s):  
Pham Huu Hong Thai ◽  
Hao Manh Quach
Keyword(s):  
Event Study ◽  
Policy Change ◽  
Tax Policy ◽  
Income Tax ◽  
Housing Prices ◽  
Personal Income ◽  
Personal Income Tax ◽  
Study Approach ◽  
The Government ◽  
The Impact

This paper examines the effect of tax policy on housing prices in Vietnam for the period from October 2004 to September 2016 using event study approach. The authors find that all five key changes made to the personal income tax, corporate income tax and non-farm land use tax have caused the housing prices to decline on average 6-11% during the event window, but only the impact of the personal income tax changes is statistically significant. The fact that changes in housing prices are mostly seen prior to the effective date of the tax policy change implies that tax policy change indeed has influenced the housing prices in Vietnam. Although this research has not examined the mechanism through which tax policy has influenced the housing prices, the findings offer some implications for the government in terms of using tax policy for controlling housing prices in Vietnam. The research is also of very few papers in this literature that use the event study approach.

scholarly journals LEGAL POLICY OF ANTI-SOVIET A. V. KOLCHAK’S GOVERNMENT IN THE SPHERE OF TAXES

2020 ◽  
Vol 6 (4) ◽  
pp. 131-135
Author(s):  
A. V. Dulger
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Western Siberia ◽  
Tax System ◽  
Tobacco Products ◽  
Soviet Government ◽  
Excise Taxes ◽  
Indirect Taxes ◽  
The Government ◽  
The Impact

This article discusses the legislation of anti-Soviet state entities in the field of taxes, in particular, the government of A.V. Kolchak. Particular attention is paid to the subsequent implementation of regulatory acts in the field of tax regulation in Western Siberia. The features of the tax policy of the Kolchaks government in the conditions of revolution and civil war are described considering the previous events of the Soviet authorities. The restoration of the tax system is being investigated. The types of direct and indirect taxes, such as corporate income tax, commercial tax, excise taxes on alcohol and tobacco products, income tax, entertainment tax, are examined in detail. The impact of tax policy of A. V. Kolchak to other anti-Soviet governments that acted on the territory of Russia in 19171921, and to some extent to the tax policy of the Soviet government after the defeat of the white movement is estimated. The author assumes and argues the lack of effectiveness of the tax policy of the white A. V. Kolchaks government, which was one of the reasons for his defeat.

scholarly journals DAMPAK RELAKSASI PPh UMKM DI MASA PANDEMI COVID-19

2021 ◽  
Vol 1 (2) ◽  
pp. 79
Author(s):  
Susi Dwi Mulyani ◽  
Victor Siagian ◽  
Henik Hari Astuti Astuti ◽  
Aris Riantori Faisal ◽  
Giawan Nur Fitria
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Virus Disease ◽  
Tax Incentives ◽  
Indonesian Government ◽  
Ministry Of Finance ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

<em>Community Service Activities are one part of the Tri Dharma of Higher Education which is carried out as a form of direct contribution of academics in this case the Faculty of Economics and Business, Trisakti University (FEB Usakti) to the community. The purpose of this activity is to provide training on: i) review of tax incentives for MSME actors provided by the Indonesian government in accordance with the Regulation of the Minister of Finance; ii) tax administration application training to obtain tax incentives; and iii) training on reporting procedures for tax incentives that have been received by MSME actors. On this occasion the FEB Usakti team had the opportunity to collaborate with PD Pasar Jaya, market unit of Santa as a partner, to socialize tax incentives for Micro, Small and Medium Enterprises (MSMEs) during the COVID-19 pandemic. This pandemic has caused a decline in the performance of MSMEs which then resulted in a very significant decrease in MSME income. The Indonesian government through the Ministry of Finance made a relaxation policy in the form of tax incentives for taxpayers affected by the 2019 corona virus disease pandemic. The Indonesian Ministry of Finance then issued a Minister of Finance Regulation number 44/pmk.03/2020, the last with PMK number 82/PMK.03/2021, one of which provides relaxation for PPh payments to MSME actors. Many MSME business actors do not know about this tax facility. For MSME actors who are subject to Final Income Tax based on Government Regulation Number 23 of 2018, due to the impact of the COVID-19 pandemic, the income tax is borne by the government. The PPh period borne by the government starts in April 2020 and has been extended several times. When the training was held, which was February 24, 2021, the government-paid PPh facilities were still valid and extended until December 31, 2021. This training can increase the understanding of MSME actors towards the tax facilities provided by the government, so that they will take advantage of this facility.</em>

KAJIAN DAMPAK KEBIJAKAN PENUTUPAN LOKALISASI TELEJU OLEH PEMERINTAH KOTA PEKANBARU

2017 ◽  
Vol 15 (2) ◽  
pp. 78
Author(s):  
M. Zainuddin
Keyword(s):  
Social Order ◽  
Qualitative Method ◽  
Negative Impact ◽  
Early Stage ◽  
Policy Research ◽  
Research Approach ◽  
Policy Content ◽  
The Government ◽  
Closure Policy ◽  
The Impact

This research to analyze the impact of closure policy Teleju brothel by Pekanbaru govermentin 2010. Guidelines for works are Pekanbaru Local Regulations No. 12 of 2008 on Social Order-liness. Closure this brothel inflicts positive and negative impact for society.The research wasconducted to obtain early stage formula for the government to take action against the prostitu-tion activities. This research uses policy research approach with a qualitative method, becausein prostitution activities and prohibition by goverment is an assessment that needs to be done byanalyzing documents and unstructured interview.The results showed that after the closing of the Teleju brothel have an impact on the deploy-ment of a prostitution and affect the economy of the surrounding residents. Government seeksto tackle prostitution in Pekanbaru by moving the brothel, conduct regular raids and providetraining. The effort is considered to be less than the maximum because the handling is not basedon the root of the problem and not programmed properly. There are several causes of failure ofgovernment to overcome the prostitution problem in Pekanbaru, including: policy content isless focus on the prostitution problem, the government did not proceeds with data, lack of finan-cial support, contra productive programs between local government with the police and TNI,and the policy object is difficult to be given understanding.

Dampak Insentif Pajak Perumahan Terhadap Potensi Penerimaan Pajak Negara Dan Peningkatan Pendapatan Masyarakat : Kasus Provinsi Papua

2016 ◽  
Vol 1 (1) ◽  
pp. 13-22
Author(s):  
Towaf Totok Irawan
Keyword(s):  
Low Income ◽  
House Prices ◽  
Tax Incentives ◽  
High Price ◽  
Short Term ◽  
Primary Input ◽  
State Revenue ◽  
Long Run ◽  
The Government ◽  
The Impact

Until now the government and private sector have not been able to address the backlog of 13.5 million housing units for ownership status and 7.6 million units for residential status. The high price of land has led to the high price of the house so that low-income communities (MBR) is not able to reach out to make a home purchase. In addition to the high price of land, tax factors also contribute to the high price of the house. The government plans to issue a policy for the provision of tax incentives, ie abolish VAT on home-forming material transaction. This policy is expected to house prices become cheaper, so the demand for housing increases, and encourage the relevant sectors to intensify its role in the construction of houses. It is expected to replace the lost tax potential and increase incomes. Analysis of the impact of tax incentives housing to potential state revenue and an increase in people's income, especially in Papua province is using the table IO because in addition to looking at the role each sector can also see the impact on taxes (income tax 21 Pph 25 Pph, VAT), and incomes (wage). Although in the short-term impact is still small, but very rewarding in the long run. Keywords: Backlog, Gross Input, Primary Input, Intermediate Input

scholarly journals Persepsi Masyarakat Terhadap Pemberlakuan Social Distancing Di Masa Pandemi Covid-19 Sebagai Implementasi Modal Sosial

2021 ◽  
Vol 3 (1) ◽  
pp. 25-31
Author(s):  
Ade Suherman ◽  
Tetep Tetep ◽  
Asep Supriyatna ◽  
Eldi Mulyana ◽  
Triani Widyanti ◽  
...  
Keyword(s):  
Social Capital ◽  
Health Condition ◽  
Public Perceptions ◽  
Research Approach ◽  
Community Group ◽  
Social Distancing ◽  
The Government ◽  
The Impact ◽  
Staying At Home ◽  
At Home

The purpose of this study is to analyze and explain public perceptions of the implementation of social distancing during the pandemic as the implementation of social capital. This study was motivated by the phenomenon of the outbreak of the Covid-19 pandemic in a number of countries, including Indonesia. This condition not only affects the economic condition of a country, hinders social interaction among the community, and also has an impact on the health condition of every human being. To avoid the wider spread of Covid-19, the government was forced to adopt social distancing and physical distancing policies in the form of staying at home, working from home, studying, and worshiping at home. This research approach is descriptive qualitative. The data of this research is the impact of social distancing for the community in Tarogong Kidul District, Garut Regency. Sources of data come from several communities with a total of 50 respondents. Collecting data in this study using interview techniques, record, and continue to take notes. The results of the research can be concluded that with the implementation of social distancing in the pandemic period, at least the community can implement social capital which includes informal values ​​or norms that are shared among members of an interrelated community group, which is based on the values ​​of beliefs, norms and networks social and they respect each other, the development of social capital is the creation of increasingly independent groups of people who are able to participate more meaningfully. Social capital can solve citizens' problems, especially with regard to strengthening friendship, repairing and maintaining public service facilities because it has advantages and is the most appropriate, even though there are other social capital in the community.

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