scholarly journals Peraturan Perpajakan PP Nomor 23 Tahun 2018 sebagai Suntikan Hormon bagi Pelaku UMKM (?)

2020 ◽  
Vol 5 (2) ◽  
pp. 113-121
Author(s):  
Ismayantika Dyah Puspasari ◽  
Zulistiani Zulistiani
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Positive Impact ◽  
Business Value ◽  
Tax Rates ◽  
Tax Rate ◽  
The Government ◽  
Qualitative Phenomenological ◽  
The Impact

The purpose of this study is to analyze the positive impact of the issuance of Government Regulation no. 23 of 2018 on the growth of MSMEs in terms of capital, profits, and business value. The research method uses a qualitative phenomenological Tran-sendental approach to the concept of "I" with the affirmation of the existence of "I" distinguish one UMKM from another UMKM in seeing the impact of reducing tax rates. The results of this study are that both informants explicitly stated they felt supported by the government with a reduction in the {noema} tax rate so that for them it provided more benefits.

scholarly journals The Impact of Reduction SMES Tax on The SMES Growth Case Study in Padang City

2020 ◽  
Vol 3 (3) ◽  
pp. 203
Author(s):  
Yuli Ardiany ◽  
Melli Herfina ◽  
Sri Yuli Ayu Putri
Keyword(s):  
Data Collection ◽  
Government Regulation ◽  
Sampling Method ◽  
Tax Rates ◽  
Significance Level ◽  
Tax Rate ◽  
The Government ◽  
The Impact ◽  
The City

In 2018 the government agreed to only reduce the tax rate to 0.5 percent. This provision is stated in Government Regulation 23/2018. The purpose of this study is to look at the impact of reducing SMEs tax rates on the growth of SMEs in the city of Padang. This type of research is comparative. Data collection techniques in this study are documentation techniques. The population in this study is the SMEs of Padang City the sampling method is purposive sampling. The analytical method used is the analysis of independent sample t-test. The results showed that the average number of SMEs in 2016 and 2017 or before the reduction in tax rates was 31,418.33, where the values in 2016 and 2017 were lower than in 2018 and 2019 at 32,417.33. This shows that there was an increase in the number of SMEs after the reduction in the SMEs tax rate. The significance level of 2- tailed obtained indicates the probability of a significance level of 0.966.

Pengembangan Pengelolaan Dana Desa Terhadap Kesejahtraan Masyarakat Desa Di Kabupaten Konawe Selatan Provinsi Sulawesi Tenggara

2020 ◽  
Vol 3 (1) ◽  
pp. 112-125
Author(s):  
Hasjad Hasjad
Keyword(s):  
Rural Communities ◽  
Research Method ◽  
Government Regulation ◽  
Scientific Publication ◽  
Community Empowerment ◽  
State Budget ◽  
Technological Readiness ◽  
The Government ◽  
The Impact ◽  
The Village

Development of village fund management is very much needed by the community so that it can be enjoyed by all levels of society in the villages. The seriousness of the government in developing villages is evidenced by the start of allocation of the Village Fund budget for 2015. The allocation of the Village Fund is mandated by Law (Law) Number 6 of 2014 concerning Villages and Government Regulation (PP) Number 6 of 2014 concerning Village Funds Sourced from STATE BUDGET. The regulation explained that the administration of the village government adheres to the principle of decentralization and the task of assistance. The principle of decentralization raises village internal funding (Desa APBD), while the principle of co-administration provides an opportunity for Villages to obtain funding sources from the government above it (APBN, Provincial APBD, Regency / City APBD). This study aims to observe what the development of village funds looks like, how they are implemented and the impact of the use of village funds in supporting development activities and community empowerment. The research method used is a qualitative research method that relies on observing places, actors and activities in Konawe Selatan Regency, Southeast Sulawesi Province, which was chosen as a case study. Initial observations show that the Village Fund does not have significant results in improving the welfare of the community. These indications are evident in the welfare of the community which has not improved with the existence of the village fund. Therefore it is necessary to develop a good management of village funds to improve the welfare of rural communities, especially in Konawe Selatan District. The output to be achieved is the scientific publication with ISSN Online and the level of technological Readiness that will be achieved 1-3.

scholarly journals Impact of Business Plans for the Development of MSMEs

2019 ◽  
Vol 2 (2) ◽  
pp. 375-379
Author(s):  
Irwan Sugiarto
Keyword(s):  
Marketing Strategy ◽  
Research Method ◽  
Qualitative Method ◽  
Positive Impact ◽  
Business Planning ◽  
Business Plans ◽  
Descriptive Approach ◽  
The Government ◽  
The Impact

This study aims to determine the impact of business planning for the development of MSMEs. The research method uses is a qualitative method with a descriptive and explorative descriptive approach. From the results of the research conducted, the results show that proper business planning and the application of a good marketing strategy have a positive impact on the sustainability of MSME activities. In addition, the quality of production that has a competitive advantage is also one of the driving factors. For the development of MSMEs, there are several obstacles faced, especially related to capital and guidance from the local government. With the development of MSMEs, it is expected to improve people's welfare, including helping the government in reducing unemployment.

scholarly journals The Giving Of Disciplinary Penalty of Civil Servants Based On Government Regulation Number 53 of 2010 in Governments of Demak Regency

2020 ◽  
Vol 2 (4) ◽  
pp. 443
Author(s):  
Muhammad Adib ◽  
Sri Kusriyah Kusriyah ◽  
Siti Rodhiyah Dwi Istinah
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Secondary Data ◽  
Civil Servant ◽  
Civil Servants ◽  
Disciplinary Action ◽  
Primary Data ◽  
Immediate Supervisor ◽  
The Government ◽  
The Impact

Government Regulation No. 53 of 2010 regarding the discipline of the Civil Servant loading obligations, prohibitions, and disciplinary action which could be taken to the Civil Servant who has been convicted of the offense, is intended to foster a Civil Servant who has committed an offense, the form of disciplinary punishment is mild, moderate, and weight. Disciplinary punishment for the Civil Servant under Government Regulation No. 53 of 2010 Concerning the Discipline of Civil Servants. The formulation of this journal issue contains about how the process of disciplinary punishment, and constraints and efforts to overcome the impact of the Civil Servant disciplinary punishment in Government of Demak regency. The approach used in this study is a sociological juridical approach or juridical empirical, that is an approach that examines secondary data first and then proceed to conduct research in the field of primary data normative. The process of giving disciplinary sanctions for State Civil Apparatus in Government of Demak regency begins with the examination conducted by the immediate supervisor referred to in the legislation governing the authority of appointment, transfer and dismissal of civil servants. The results showed that in general the process of sanctioning / disciplinary punishment of civil servants in the Government of Demak be said to be good and there have been compliance with the existing regulations / applied in Government Regulation No. 53 of 2010, although it encountered the competent authorities judge still apply tolerance against the employee, but also a positive impact among their deterrent good not to repeat the same offense or one level higher than before either the Civil Servant concerned or the other. Obstacles in carrying out disciplinary punishment in Government of Demak regency environment is still low awareness of employees to do and be disciplined in performing the tasks for instance delays incoming work, lack of regulatory discipline, lack of supervision system and any violations of employee discipline. There must be constraints to overcome need for cooperation with other stakeholders comprising Inspectorate, BKPP, and the immediate superior civil servants in this way can be mutually reinforcing mutual communication, consultation, coordination so that if later there is a problem in the future could be accounted for.Keywords: Delivery of Disciplinary Sanctions; Civil Servant; Government Regulation No. 53 of 2010.

scholarly journals The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors

2014 ◽  
Vol 61 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Liucija Birskyte
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Tax Compliance ◽  
Trust In Government ◽  
National Elections ◽  
Income Reporting ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
The Relationship

Abstract The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are more likely to comply with laws and regulations. In this article, the index of trust in government calculated by the American National Elections Studies (ANES) and the AGI (adjusted gross income) gap produced by the Department of Commerce’s Bureau of Economic Analysis (BEA) are used to test an empirical model if trust in government has a positive impact on tax compliance of the least compliant taxpayers group - nonfarm sole proprietors - controlling for the deterrent effects of tax enforcement. The results indicate that the higher trust in government improves tax compliance. The paper contributes to the existing literature on tax compliance by combining survey and statistical income reporting data to find evidence that perceptions about the trust in the government translate into actual tax payments

scholarly journals DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK

2014 ◽  
Vol 5 (2) ◽  
pp. 195
Author(s):  
Faiqotul Ilmia ◽  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Rates ◽  
Net Income ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

scholarly journals Penyesuaian Lapisan dan Tarif PPh Orang Pribadi: Agresif atau Progresif?

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 709-721
Author(s):  
Kalyana Mitta Kristanti
Keyword(s):  
Income Tax ◽  
Positive Impact ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Middle Income ◽  
Tax Rate ◽  
Tax Harmonization ◽  
The Difference ◽  
The Government

In 2022, Indonesia would apply changes in tax brackets and rates for personal income tax. This adjustment is based on the Article 17 Paragraph 1 Tax Harmonization Law Number 7 of 2021. The government tries to accommodate the needs of the community through formulating process of this regulation. In particular, it provides convenience to the lower-middle income community and encourages an even distribution of income. People belonging to the high wealth income will be subject to the highest tariffs that have just been set through this law. Through a qualitative descriptive method in which data collection is carried out by taking from literature review; law, articles, books, and website, the author tries to analyze changes in brackets and rates of personal income tax. This study presents illustrations of the calculation to explain the difference in the amount of income tax payable before and after the implementation of the Tax Harmonization Law. In addition, the analysis of the principles of equity and democracy on the adjustment of layers and tax rates is elaborated in this paper. The results obtained explain that with the application of the new tax rate, taxpayers get a tax burden relief because the tax expense is lower due to the broadening of income range. However, wealthy taxpayers will pay more taxes because of the higher tax rates. This condition proves that the new tax rate supports vertical fairness in the taxation system. In addition, the implementation of regulations related to tax rates adjustment provides evidence that the implementation of democracy has been implemented. The adjustment of tax brackets and rates has a positive impact on the community and the government so that the allocation of tax revenues can run optimally to support the welfare of the community.

scholarly journals EVALUASI PENERAPAN SKEMA PPH 25 ATAS WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU SESUAI PP NOMOR 23 TAHUN 2018 DALAM UPAYA PENINGKATAN KEPATUHAN PERPAJAKAN PADA UMKM KOTA TANGERANG SELATAN

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Budi Setyawan ◽  
Sukarno Sukarno
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Government Regulation ◽  
Tax Compliance ◽  
Field Research ◽  
Secondary Data ◽  
Tax Rates ◽  
Tax Rate ◽  
Descriptive Research ◽  
Qualitative Descriptive

ABSTRAK Penelitian ini bertujuan untuk mengevaluasi kepatuhan perpajakan Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu yang menggunakan tarif pajak umum yaitu PPh 25 dengan tarif 0,75% yang dapat dikreditkan di akhir tahun pajak, sehubungan dengan adanya penurunan tarif PPh Final  dari 1% menjadi 0,5% dengan diterbitkannya Peraturan Pemerintah (PP) Nomor 23 tahun 2018. Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu juga dipersiapkan untuk lebih tertib dan disiplin dalam menyelenggarakan pembukuan untuk menyusun laporan keuangannya agar dapat menentukan pajak terutang menggunakan skema PPh 25 dengan lebih tepat. Terutama bagi WPOP Pengusaha Tertentu yang sudah memiliki omzet lebih dari Rp 4.800.000.000,- (Empat Milyar Delapan Ratus Juta Rupiah) dalam satu tahun pajak. Metode yang digunakan adalah Metode Studi Lapangan (Field Research) dengan terjun langsung ke lapangan. Data penelitian diperoleh observasi, dokumentasi dan wawancara langsung para pelaku UMKM Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu di Kota Tangerang Selatan dan melalui data sekunder melalui studi literatur. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Peneliti menggunakan metode penelitian deskriptif kualitatif karena penelitian ini mengeksplor fenomena peningkatan kepatuhan perpajakan dan proses penyusunan pembukuan para pelaku UMKM WPOP Pengusaha Tertentu di Kota Tangerang Selatan. Hasil penelitian menunjukkan Penerapan Skema PPh Pasal 25 Atas WPOP Pengusaha Tertentu sesuai PP Nomor 23 Tahun 2018 pada UMKM Kota Tangerang Selatan yang terdaftar di KPP Pratama Serpong dan KPP Pratama Pondok Aren tidak maksimal karena wajib pajak cenderung menggunakan tarif PPh Final 0,5% dan tidak efektif dalam meningkatkan tingkat kepatuhan  WPOP Pengusaha Tertentu.Kata Kunci: PPh 25, PPh Final, Kepatuhan, dan UMKM ABSTRACT                 This study aims to evaluate the tax compliance of certain individual taxpayers (WPOP) using general tax rates, namely PPh 25 at a rate of 0.75%, which can be credited at the end of the tax year, in connection with a reduction in the Final Income Tax rate from 1% to 0. , 5% with the issuance of Government Regulation (PP) Number 23 of 2018. Individual Taxpayers (WPOP) Certain Entrepreneurs are also prepared to be more orderly and disciplined in keeping track of their financial statements to determine payable taxes using the PPh 25 scheme more precisely. Especially for Certain Entrepreneur WPOPs who already have a turnover of more than IDR 4,800,000,000 - (Four Billion Eight Hundred Million Rupiah) in one tax year. The method used is the Field Research Method by going directly to the field. Research data is obtained by observation, documentation, and direct interviews of SME actors Individual Taxpayers (WPOP), Certain Entrepreneurs in South Tangerang City, and secondary data through literature studies. This type of research is a qualitative descriptive study. The researcher uses a qualitative descriptive research method because it explores the phenomenon of increasing tax compliance and the bookkeeping process of individual entrepreneurs in South Tangerang. The results showed that the application of the PPh Article 25 Scheme on the WPOP of Certain Entrepreneurs by Government Regulation Number 23 of 2018 at South Tangerang City MSMEs registered at KPP Pratama Serpong and KPP Pratama Pondok Aren is not optimal because taxpayers tend to use a Final PPh rate of 0.5% and not. Useful in increasing the level of compliance of certain employers' WPOP. Keywords: PPh 25, Final Income Tax, Compliance, and MSMEs

scholarly journals Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency)

2019 ◽  
Vol 2 (2) ◽  
pp. 1-8
Author(s):  
Nur Hayati ◽  
Nof Rianty
Keyword(s):  
Government Regulation ◽  
Linear Regression Analysis ◽  
Limited Liability ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Tax Rates ◽  
Tax Rate ◽  
The Government ◽  
One Year ◽  
Taking Action

From the amendment to this regulation, the thing that becomes the spotlight of taxpayers is by changing the final PPh rate from 1% to 0.5%, this policy aims to stimulate UMKM business and besides, the government also hopes that MSMEs can easily carry out their tax obligations and provide relief tax rates aimed at individual taxpayers and corporate taxpayers in the form of cooperatives, limited partnership, firms and limited liability companies that own and receive gross receipts do not exceed Rp. 4,800,000,000 in one year. The purpose of this study was to determine the effect of Tax Rates, Socialization and Understanding on the implementation of UMKM Taxpayer Compliance Post Government Regulation No. 23 of 2018 both partially and simultaneously.This type of research is causative research, with the population being MSME taxpayers registered as taxpayers in RokanHulu district as many as 135 UMKM taxpayers for micro scale. Data collection techniques using documentation and questionnaires.Data analysis techniques using multiple linear regression analysis, coefficient of determination and partial and simultaneous tests. The results of research for the tax rate partially affect the compliance of taxpayers with a significance of under 5%. This shows that whether or not the taxpayer adheres is influenced by the intention of the taxpayer himself in taking action to comply with tax obligations. Parsing socialization influences taxpayer compliance with significantly below 5%. This shows that the more socialization carried out by the tax authorities, the compliance of individual taxpayers will increase. Understanding has a partial effect on taxpayer compliance with significantly below 5%. This shows that increasing taxpayer knowledge provided by the government regarding Government Regulation No. 23 of 2018 to taxpayers, the understanding of taxes, especially taxes for UMKM will be even better

scholarly journals Impact of Tax Reduction Policy on Banking Sector in Pakistan

2011 ◽  
Vol 3 (6) ◽  
pp. 373-382
Author(s):  
Khalid Mahmood Lodhi
Keyword(s):  
Banking Sector ◽  
Positive Impact ◽  
Data Series ◽  
Tax Rates ◽  
Policy Reforms ◽  
Causality Test ◽  
Tax Rate ◽  
Augmented Dickey Fuller ◽  
The Impact ◽  
Adf Test

This study analyzes the impact of tax policy reforms on the profits of banking sector. The empirical results of unit root and Augmented Dickey Fuller (ADF) test reveal that the data series of tax is positively skewed whereas data series of profitability is negatively skewed. The kurtosis value indicates that all the series are platykurtic. From the value of ADF statistics, it is evident that all the variables are non-stationery at log level and are stationary at their first difference. Granger Causality Test shows that profitability of banking does not granger because tax but tax granger cause profitability of banking which depicts that the change in tax rate affects the profitability of banking industries. The study finds that reduction in corporate income tax rates for banking sector has produced positive impact in shape of increased banking sector profits and assets during the period under review.

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