<em><span lang="IN">The Covid-19 pandemic since the beginning of 2020 has had a major impact on Indonesia's economic conditions. Due to the effects of the Covid-19 Pandemic, not a few companies have laid off or laid off their employees. In these circumstances, many people will no longer have income or have reduced income. Reduced income and the impact of the Covid-19 Pandemic on the economy greatly affected taxation, one of which was Income Tax (PPh). Income Tax (PPh) is a tax imposed on income received or earned by individual taxpayers or corporate taxpayers in one tax year. Therefore, the Indonesian government has implemented tax incentives for taxpayers affected by Covid-19. The government provides tax incentives with the aim of reducing the economic impact of the Covid-19 pandemic</span></em>
The need for electric vehicle (EV) in the world is currently showing an increase, including Indonesia. Indonesia's Lithium reserves of around 4.5 billion tons and is the largest in the world, about 32.7%. This study aims to formulate a strategy for the EV battery supply chain in Indonesia to support the industry. Data was collected through questionnaires from experts using AHP-CPI. Center of Gravity was applied to determine the specific location and the supply chain strategy was formulated with SWOT. The research resulted in the best alternative location for an EV battery factory in the IMIP-Morowali industrial area, Central Sulawesi with score 486.55. Two grand strategies were suggested for EV supply chain industry, conducting research and improving human resources through training and technology transfer from investors by providing incentives.
Latar belakang: Indonesia merupakan negara kesatuan dengan praktik desentralisasi yang dicirikan oleh mekanisme otonomi daerah. Mekanisme tersebut termaktub dalam Pasal 18 ayat (2) UUD 1945, yang dilanjutkan pada Pasal 1 angka 2 UU No. 23 Tahun 2014 tentang Pemerintahan Daerah. Mekanisme tersebut mengalihkan tanggung jawab dan wewenang kepada setiap daerah otonom untuk mengurus pemerintahan daerahnya sendiri, termasuk pula anggaran pendapatan dan belanja daerah (APBD). Maka dari itu, guna mencapai efisiensi anggaran daerah, pemerintah menerapkan salah satu kebijakan yang dikenal dengan istilah earmarking tax. Oleh karena itu, topik yang akan ditelaah pada artikel ini adalah bagaimana efektivitas implementasi earmarking tax di Indonesia. Metode penelitian: Dalam rangka menyelesaikan rumusan masalah yang telah dibatasi, maka metode penelitian yang digunakan adalah studi kepustakaan (library research). Sumber bahan hukum yang dipergunakan berupa bahan hukum primer dan bahan hukum sekunder. Bahan hukum primer terdiri dari UUD 1945 dan UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Sedangkan, bahan hukum sekunder diperoleh melalui karya-karya ilmiah, internet, dan jurnal yang dapat mendukung penelitian ini. Hasil penelitian: Kebijakan earmarking tax pada dasarnya sudah diterapkan di Indonesia. Namun, efektivitas penerapan earmarking tax tampaknya masih dipertanyakan sebab hingga saat ini pelaksanaan alokasi pendapatan daerah belum diawasi atau dievaluasi. Hal ini mengakibatkan terjadinya peruntukkan dana yang tidak tampak jelas dan tidak tepat sasaran, serta menimbulkan potensi terjadinya penyalahgunaan dana atau praktik korupsi oleh pemerintah daerah.
Selling Value of Tax Object is the value that becomes the basis for calculating tax in the deed of sale if the transaction price is below the NJOP price. By knowing the tax base, the transfer of land and building taxes consisting of PPh, PPN and PPnBM and BPHTB can be determined. The determination of NJOP which was previously determined by the central government and is a central government tax is transferred to local governments based on the Law on Regional Taxes and Regional Levies. Why was the determination of the NJOP transferred from the central government to the local government? This study uses a normative juridical research method by collecting literary materials from books, laws, articles and other legal materials. The results of this study indicate that the determination of NJOP is transferred to the local government followed by two other types of taxes PBB P2 and BPHTB due to the need for acceleration of regional development and regional autonomy and decentralization. The object of tax, namely land and buildings, is an object that cannot.be moved because.it is included in the category of immovable objects, it is appropriate to be used as a local tax because the local government located in each region is more aware of the condition of the tax object compared to the central government. So that the transition referred to in the Law on Regional Taxes and Regional Levies covers the entire management, namely, implementation, determination of NJOP, collection of the tax.
This study aims to find alternative ways to use digital technology in answering the problem of implementing the transfer of land and building rights taxes in the sale and purchase deed. In notarial transaction agreements, property transfer tax is mandatory and is collected based on statutory regulations. Property transfer tax consists of income tax, valueadded tax, sales tax on luxury goods, and property title transfer fee. It is calculated according to the Regional Tax and Retribution Law which takes the highest value of the Sales Value of the Taxable Object or transaction value. This causes legal uncertainty, as there are many cases where the calculation basis is fabricated to reduce the tax that must be paid prior to the signing of the agreement. This causes a large potential loss for the state if the calculation is based on the Regional Tax and Retribution Law. This is normative juridical research, which utilizes materials from books, laws, articles, and other legal materials. The results indicate that the basis for calculating property transfer tax in notarial transaction agreements should not be taken from the highest value between the Sales Value of the Taxable Object or transaction value, but rather from the fair market value. The Regional Tax and Retribution Law should be revised with the support of digitalization so that tax potential can increase.
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