scholarly journals EFEK INSENTIF PERPAJAKAN BERDASARKAN DASAR PENGENAAN PAJAK DAN TARIF PAJAK TERHADAP EKONOMI SECARA MAKRO : STUDI KASUS INDONESIA

Scientax ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 179-198
Author(s):  
Ryan Mohammad ◽  
Helmi Zus Rizal ◽  
Gede Satria Pujanggo, PG
Keyword(s):  
Positive Impact ◽  
Impulse Response Function ◽  
Tax Rates ◽  
Tax Base ◽  
Tax Incentive ◽  
Short Period ◽  
Macroeconomic Indicators ◽  
Incentive Policies ◽  
Response Function Method ◽  
Recovery Program

Due to National Economy Recovery program, the Indonesian Government had conducted severalTax Incentive Policies to escalate economic growth faster. However, we have not found any studyto measure the policies' effect on macroeconomic indicators. In this paper, we attempt to find theimpact of Tax Incentive Policies that had been implemented for the end of the year of 2018. Ourpurpose is solely to find general understanding and knowledge about Tax Incentive Policies' effecton Macroeconomy. Based on the examination test using The Impulse Response Function method,we discovered that Tax Incentive Policies positively impact Investment, gross domestic product, and unemployment.Specifically, Tax Incentive Policies based on Tax Rates have a better positive impact than TaxIncentive Policies based on Tax Base. However, those impact only relatively sustains in a short period.

The Diffusion of State Tax Incentives for Business

2015 ◽  
Vol 45 (3) ◽  
pp. 334-363 ◽  
Author(s):  
Stephanie Leiser
Keyword(s):  
Tax Competition ◽  
Event History Analysis ◽  
Tax Incentives ◽  
Tax Credits ◽  
Empirical Literature ◽  
Tax Rates ◽  
Tax Incentive ◽  
History Analysis ◽  
State Tax ◽  
Incentive Policies

Tax competition scholars are increasingly recognizing that states compete with each other not only by manipulating tax rates but also by adopting tax incentives. However, there is a comparative lack of empirical literature exploring why states adopt different types of tax incentives. This article draws on the literatures on tax competition and policy diffusion to develop hypotheses about what factors motivate states to adopt business tax incentives, paying particular attention to the influence of other adopting states. It uses event history analysis methods to test hypotheses regarding the adoption of four state tax incentive policies: investment tax credits, apportionment formula changes, research and development tax credits, and job creation tax credits. Regression results show that factors that influence adoption decisions are largely inconsistent across the four incentive types. However, analyses of duration dependence find evidence consistent with the idea that states are “racing to the bottom.”

scholarly journals The Fiscal Effects of Tax Increment Financing on Rural School Districts: The Case of Iowa

AERA Open ◽  
2021 ◽  
Vol 7 ◽  
pp. 233285842199114
Author(s):  
Phuong Nguyen-Hoang
Keyword(s):  
Rural Communities ◽  
School Districts ◽  
Property Tax ◽  
Rural School ◽  
Tax Rates ◽  
Rural School Districts ◽  
Tax Increment Financing ◽  
Tax Base ◽  
Positive Effects ◽  
Development Tool

Tax increment financing (TIF)—an economic (re)development tool originally designed for urban cities—has been available to rural communities for decades. This is the first study to focus solely on TIF in rural school districts, to examine TIF effects on school districts’ property tax base and rates, and to conduct event-study estimations of TIF effects. The study finds that TIF has mostly positive effects on rural school districts’ property tax base and mixed effects on property tax rates, and that TIF-induced increases in tax base come primarily from residential property and slightly from commercial property. The study’s findings assert the importance of returned excess increment if rural school districts in Iowa and many other states are to benefit from TIF.

Fish Exports and Economic Growth: The Pakistan’s Experience

2019 ◽  
Vol 20 (2) ◽  
pp. 279-296 ◽  
Author(s):  
Syed Tehseen Jawaid ◽  
Mohammad Haris Siddiqui ◽  
Zeeshan Atiq ◽  
Usman Azhar
Keyword(s):  
Economic Growth ◽  
Time Series Data ◽  
Positive Impact ◽  
Impulse Response Function ◽  
Policy Implications ◽  
Sensitivity Analyses ◽  
Series Data ◽  
Distributed Lag ◽  
Long Run ◽  
Short Run

This study attempts to explore first time ever the relationship between fish exports and economic growth of Pakistan by employing annual time series data for the period 1974–2013. Autoregressive distributed lag and Johansen and Juselius cointegration results confirm the existence of a positive long-run relationship among the variables. Further, the error correction model reveals that no immediate or short-run relationship exists between fish exports and economic growth. Different sensitivity analyses indicate that initial results are robust. Rolling window analysis has been applied to identify the yearly behaviour of fish exports, and it remains negative from 1979 to 1982, 1984 to 1988, 1993 to 1999, 2004 and from 2010 to 2013, and it shows positive impact from 1989 to 1992, 2000 to 2003 and from 2005 to 2009. Furthermore, the variance decomposition method and impulse response function suggest the bidirectional causal relationship between fish exports and economic growth. The findings are beneficial for policymakers in the area of export planning. This study also provides some policy implications in the final section.

Detroit’s bankruptcy: treating the symptom, not the cause

2017 ◽  
Author(s):  
George Galster
Keyword(s):  
Federal Government ◽  
Regional Growth ◽  
Growth Management ◽  
Tax Rates ◽  
Tax Base ◽  
White Middle Class ◽  
Death Spiral ◽  
Expressway Construction ◽  
The City

In 2013 Detroit became the largest municipality to declare bankruptcy. Unfortunately, bankruptcy does not treat the long-term cause of Detroit’s financial crisis: the ongoing fiscal death spiral triggered by loss of industrial, commercial and residential tax base starting in the 1950s. The first loss came from manufacturers who abandoned older factories in the city in favor of suburban locations. The second came from the federal government, whose guarantees for FHA-VA mortgages and subsidies for expressway construction spurred suburbanization of Detroit’s (overwhelmingly white) middle class. Detroit trimmed services and raised tax rates in response. But this made it an increasingly uncompetitive location, thereby further contracting its property and income tax bases, forcing still more cuts in services and increases in tax rates. What is required to break out of the fiscal death spiral in which Detroit finds itself is substantially more federal and state revenue sharing and regional growth management.

scholarly journals A Critical Appraisal of Goods and Services Tax in India

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Rabinarayan Samantara
Keyword(s):  
Economic Growth ◽  
Small Businesses ◽  
Critical Appraisal ◽  
Tax Rates ◽  
Indian Market ◽  
Tax Base ◽  
Employment Opportunities ◽  
Mass Consumption ◽  
Goods And Services ◽  
The Impact

The present paper attempts to make a critical appraisal of Goods and Services Tax (GST), implemented in India from 1st July, 2017. In addition to explaining the structure of GST in India as well as the tax rates under it, the present paper attempts to analyse the impact of GST on certain major industries or sectors within the Indian economy. Although GST has certain obvious advantages including exemptions and low compliance burden for small businesses, lower tax rates for mass consumption goods, increase in tax base and tax collections, etc., it is noteworthy, however, that GST has certain limitations as well. In spite of this, it must be accepted that GST has helped in ensuring a common Indian market through the elimination of multiplicity of taxes as well as ‘ tax on tax ‘. It is expected to accelerate economic growth, help generate more of employment opportunities, and lead to increased tax base as well as increased revenue generation

scholarly journals Gst impact on the e-commerce sector: an overview

2017 ◽  
Vol 7 (2) ◽  
pp. 245-249
Author(s):  
VIJAYA KUMAR K ◽  
JABIMOL C. MAITHEEN
Keyword(s):  
Value Added ◽  
Retail Sector ◽  
Tax Rates ◽  
Value Added Tax ◽  
Indian Government ◽  
Tax Base ◽  
Indian Economy ◽  
A Value ◽  
The Government ◽  
Retail Entrepreneurs

The success of the e-commerce sector is largely dependent on the increasingnumber of retail entrepreneurs, who fall in the unorganized retail sector category. Thegovernment has included such players in the ambit of GST with an intention of broadeningthe tax base and has introduced specific provisions for the e-commerce companies. This isone of the major taxation reforms in Indian taxation system.GST is to set to integrate all stateeconomies and increase the overall growth of the country.GST will create unified market andboost the Indian economy. The Goods and Service Tax (GST) is a value added tax to beimplemented in India.. There are 3 kinds of taxes under GST: 1) SGST 2) CGST 3) IGST.The GST tax rates are divided into 5 categories which are 0%, 5%, 12%, 18%, 20%.Implementation of GST is one of the best decision taken by the Indian Government. Thesuccess of the e-commerce sector is largely dependent on the increasing number of retailentrepreneurs, who fall in the unorganized retail sector category. The government hasintroduced such players in the ambit of GST with the intension of broadening the tax baseand has introduced specific provisions for the e-commerce companies. This paper focuses onthe concept of GST and their impact on E-Commerce

scholarly journals Assistance in reporting individual tax returns after the tax incentive policy in the midst of the Covid-19 pandemic

2021 ◽  
Vol 6 (8) ◽  
pp. 1388-1394
Author(s):  
Umi Nandiroh ◽  
Hariri Hariri
Keyword(s):  
Community Service ◽  
Business Students ◽  
Tax Incentive ◽  
Incentive Policy ◽  
Tax Returns ◽  
Directorate General ◽  
Incentive Policies ◽  
The Way

The tax incentive policy in the midst of the Covid-19 pandemic has had an impact on changing the way the year-end tax calculation and annual tax returns are filled out. In fact, many taxpayers do not understand how to calculate and report annual taxes. Therefore, this community service is intended to provide solutions to the difficulties experienced by taxpayers, through assistance in reporting individual tax returns after tax incentive policies. This activity is entitled 'TC Mengabdi'. TC Mengabdi recruits Unisma Faculty of Economics and Business students with certain criteria. TC Serving members are selected and briefed according to the standards of the Directorate General of Taxes, before being given field assignments to provide socialization and education to taxpayers. The TC Serving team is stationed at KPP Batu and the Unisma Tax Center. This activity has served and assisted around 4,000 taxpayers in Malang Raya. Through the TC Serving program, taxpayers are greatly assisted in fulfilling their tax obligations, starting from calculating, paying, and reporting taxes.

scholarly journals Determinants of Islamic Rural Bank Financing in Indonesia

JEJAK ◽  
2017 ◽  
Vol 10 (2) ◽  
pp. 273-288
Author(s):  
Arif Widodo ◽  
Istianah Asas
Keyword(s):  
Exchange Rate ◽  
Global Financial Crisis ◽  
Positive Impact ◽  
Impulse Response Function ◽  
Third Party ◽  
Correction Model ◽  
Macroeconomic Variables ◽  
Bank Financing ◽  
Long Run ◽  
Short Run

This research is designed to empirically investigate the determinants of Islamic rural banking financing in Indonesia after 2008 global financial crisis covering period 2009.1-2014.12. The methods applied in this research are Error Correction Model (ECM) and VAR/VECM. The results of ECM model demonstrate that the variable third party funds (DPK) and non-performing financing can significantly affect Islamic rural banking financing both in the short run and long run, while Return on Asset (ROA) and Profit-and-loss sharing does not have a significant influence. Islamic rural bank financing, however, was influenced by inflation and exchange rate as the proxy of macroeconomic variables in the short and long run. Furthermore, Impulse Response Function (IRF) and variance decomposition results show that Profit-and-loss sharing (PLS) has the largest positive impact to financing (39.08%), followed by third party fund (19.6%) and inflation (8.9%). While, the variables that contribute to reduce financing are non-performing financing (9.02%), followed by ROA (7.76%) and exchange rate (2.48%).

scholarly journals Program Pemulihan Ekonomi Nasional Sebagai Kebijakan Penanggulangan Dampak Pandemi Covid-19 Pada Sektor UMKM

2021 ◽  
Vol 8 (2) ◽  
pp. 110-116
Author(s):  
Ratnawaty Marginingsih
Keyword(s):  
Positive Impact ◽  
Descriptive Analysis ◽  
Economic Recovery ◽  
Analysis Technique ◽  
National Economic ◽  
Qualitative Descriptive ◽  
The Government ◽  
Recovery Program ◽  
The Impact ◽  
Economic Recovery Program

Abstrak  Berbagai permasalahan yang terjadi pada UMKM terdampak pandemi cukup dirasakan oleh para pelaku usaha tersebut. Hal ini tentu saja berakibat pada penurunan keuntungan secara signifikan dikarenanakan tingkat produktivitas yang rendah. Langkah terkait pemulihan ekonomi, dalam hal ini pemerintah melalui kementrian keuangan membuat kebijakan luar biasa untuk memitigasi dampak covid-19 dan perlambatan ekonomi dengan membuat Program Pemulihan Ekonomi Nasional (PEN).  Metode penelitian yang digunakan dalam penulisan ini adalah teknik analisis deskriptif kualitatif. Hasil penelitian menujukkan Program Pemulihan Ekonomi Nasional (PEN) memiliki dampak positif bagi sektor UMKM pada masa pandemi covid-19 sebagai langkah kebijakan yang diambil oleh pemerintah untuk mendukung pemulihan perekonomian nasional khususnya sektor UMKM yang memiliki kontribusi cukup besar. Rekomendasi kebijkan penguatan UMKM tidak hanya pada masa pandemi tetapi juga pada masa pemulihan dan pasca pandemi sehingga percepatan pemulihan ekonomi nasional dapat mencapai kestabilannya. Kata Kunci: Program PEN, Kebijkan Pandemi, UMKM  Abstract - The various problems that occur in SMEs affected by the pandemic are quite felt by these business actors. This of course results in a significant reduction in profits due to low productivity levels. Steps related to economic recovery, in this case, the government through the ministry of finance, make extraordinary policies to mitigate the impact of covid-19 and the economic slowdown by creating the National Economic Recovery Program (PEN). The research method used in this paper is a qualitative descriptive analysis technique. The results of the study show that the National Economic Recovery Program (PEN) has a positive impact on the MSME sector during the COVID-19 pandemic as a policy step taken by the government to support the recovery of the national economy, especially the MSME sector which has a significant contribution. Recommendations for strengthening MSME policies are not only during the pandemic but also during the recovery and post-pandemic period so that the acceleration of national economic recovery can achieve stability. Keywords: PEN Program, Pandemic Policy, MSME 

scholarly journals The effects of CLIL on mathematical content learning: A longitudinal study

2016 ◽  
Vol 6 (2) ◽  
pp. 319-337 ◽  
Author(s):  
Jill Surmont ◽  
Esli Struys ◽  
Maurits Van Den Noort ◽  
Piet Van De Craen
Keyword(s):  
Foreign Language ◽  
Positive Impact ◽  
Traditional Education ◽  
Metalinguistic Awareness ◽  
First Year ◽  
Educational Approach ◽  
Content Learning ◽  
Mathematical Performance ◽  
Short Period ◽  
Insight Into

Previous research has shown that content and language integrated learning (CLIL), an educational approach that offers content courses through more than one educational language, increases metalinguistic awareness. This improved insight into language structures is supposed to extend beyond the linguistic domain. In the present study, the question whether pupils who learn in a CLIL environment outperform their traditionally schooled peers in mathematics is investigated. In total, 107 pupils entered the study. All participants were in the first year of secondary education at a school in Ostend, in Flanders, the Dutch-speaking part of Belgium. Thirty-five pupils followed CLIL education in a foreign language (French) and 72 followed traditional education that was given in the native language (Dutch). All participants were tested using a mathematical test at the beginning of the year, after three months, and after ten months. The first measurement of the mathematical scores showed that the two groups did not differ. In accordance with our hypothesis, the CLIL group scored higher than the non-CLIL group after ten months. Surprisingly, an effect was also found after three months. To conclude, CLIL appears to have a positive impact on the mathematical performance of pupils even after a short period of time.

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