Value Added Tax (VAT) for Drinking Water Supply System (DWSS) in Indonesia has not been formulated impartially, holistically and comprehensively by involving related institutions/ ministries. There are disputes that causes a high cost of taxation that discourages the achievement of Millennium Development Goals target. It is notably significant to put the VAT policy on DWSS in the paradigm of national interests and fulfillment of human rights. This study used the paradigm of constructivism with data collection technique through in-depth interviews and Focused Group Discussion (FGD). An evidence based policy was adopted to conduct a better outcome of the study to promote amendment of related VAT regulations. The results of the study indicate an inconsistency between VAT policy and Government Regulations, both Minister of Health Regulations and other Ministries Regulations on Drinking Water Supply System. The impact of the inconsistency was the tax dispute that ultimately causes a high cost of taxation on both sides as well as VAT treatment inconsistency within the drinking water providers (PDAMs) themselves. A practical implication of this study generates the enactment of Government Regulation Number 40/2015 as an amendment of prior regulation concerning VAT exemption on DWSS.
Taxes, both central and local taxes, are the main source of income for the state. One of the regional taxes is the Motorized Vehicle Tax (PKB) which is one source of income expected to help local governments in increasing Locally-Generated Revenue (PAD). This has prompted local governments to innovate tax payment services for motorized vehicles by utilizing increasingly advanced information technology which serves as an effort to break the chain of the spread of Covid-19. This study was conducted to analyze the effectiveness of the J’bret (West Java Ngabret) Samsat service system to improve taxpayer compliance in paying the motorized vehicle tax during the Covid-19 pandemic in Bekasi City, the obstacles that emerged, and the efforts made by the Samsat and taxpayers in realizing the effectiveness of the service system. The research method was a qualitative approach by employing a descriptive approach. The results of this study indicated that the J’bret Samsat service system has been effective and fully following the theory of effectiveness aspects according to Muasaroh (2013). Last, what needs to be improved was more campaigns held for taxpayers about the existence of a motorized vehicle tax payment service system through the Samsat J’bret.
Abstrak. Penelitian ini membahas tentang perubahan tarif pajak daerah berdasarkan UU No. 28 tentang Pajak Daerah dan Retribusi Daerah (Studi Kasus : Pajak Kendaraan Bermotor (PKB) Di Propinsi DKI Jakarta) dalam bahasannya juga menganalisis mengenai tarif progresif, earmarking dan potensi peningkatan penerimaan Pajak Kendaraan Bermotor. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa penerapan tarif progresif harus disertai dengan perbaikan sistem adminitrasi melalui Single Identity Number (SIN) untuk mencapai hasil yang optimal, menaikkan tarif pajak parkir dan retribusi parkir, dan potensi peningkatan penerimaan Pajak Kendaraan Bermotor dengan memungut Pajak Kendaraan Bermotor atas kendaraan pemerintah.Kata kunci: Tarif Progresif, earmarking, single identity number. Abstract. The focus of this research is the change in the tariff of the regional tax was based on Regulation No. 28 about the Local Tax and the Local Fee (the Case Study: The Motor Vehicle Tax in Province Special Capital District Of Jakarta) in thesis also
Tax modernization seems to be very necessary in the current digital era. This considers that taxes are one of the largest sources of tax revenue, both in the central and regional regions. This study focused on the scope of the Regions, one of the sources of Regional Tax is parking tax. The phenomenon that occurred in this study was the low acceptance of Parking Tax on Regional Taxes. In order to increase regional income and prevent any leakage of funds, the Bekasi City Regional Revenue Agency has installed a data management application in several places of business, namely Tapping Box. Tapping Box is a machine or transaction recording device that can record all transaction data that occurs and sends it to the Bekasi City Regional Revenue Agency server through the Global System for Mobile network (GSM). The purpose of installing the Tapping Box is as a means of monitoring and testing taxpayer compliance that displays the financial reports of transaction in a transparent and accountable way. This study used a descriptive type of research with a qualitative approach. Also, the data was analyzed by using qualitative method. The results of this study indicated that parking tax supervision has not gone well because there were still some taxpayers who have not installed the Tapping Box. The result of this Tapping Box installation is that the realization of parking tax receipts has not reached the set target, but the parking tax revenues have increased comparing to those in the previous year. Moreover, if the installation of the Tapping Box is evenly distributed, the parking tax revenue will be maximized.
Vinegar can be made from coconut water through a fermentation process in two stages, namely alcohol fermentation used yeast in an anaerobic state and acetic acid fermentation using Acetobacter aceti in aerobic. The present work was to investigate the influences of sucrose addition on alcohol fermentation and Acetobacter aceti on acetic acid fermentation to the acetic acid and phenol content of product vinegar. Method of the experiment was used in a completely randomized design by factorial with two replications. The first factor was sugar concentration (A) consisting of 2 levels i.e 15% and 20%, whereas the second factor was the concentration of inoculum of A.aceti consisting of 3 levels i.e 10%, 15% and 20%. Observations determined for ethanol content, pH, specific gravity, acetic acid andand phenol content. The results showed that ethanol and acetic acid contents tended to increase, and the pH value decreased, while the specific gravity almost constant. Then, for acetic acid fermentation was showed increasing the acetic acid content for all treatment in days 49, especially for the addition of 15% sucrose and 10% A.aceti.
The COVID-19 pandemic has changed economic and social developments and arrangements throughout the world. This pandemic requires the Government together with elements of the community to make efforts to prevent the spread of the virus and economic recovery. In the context of maintaining sustainable development in the midst of dynamic fundamental challenges, the National Budget as an instrument of fiscal policy is designed to be more productive, effective, and efficient in order to accelerate economic growth for welfare and improve the government's balance sheet. Global economic activity has been disrupted due to lockdown policies in a number of Indonesia's major trading partners, which has reduced supply of important components for industries from abroad. The increasing exchange rate of the US dollar makes the price of imported materials more expensive. On the consumption side, many companies experience cash flow difficulties, thereby reducing their ability to pay taxes resulting in significant tax revenues such as Corporate Income Tax. Significant reduction in international trade activities also resulted in lower tax revenues from imports and import duties. Tax revenues also experienced pressure from falling world oil prices, minerals, and CPO which are important components in calculating oil and gas PPh and export duties. Tax revenue performance is expected to weaken in 2020 with a tax ratio potentially below 9 percent. The government has made the first policy of relaxing the taxation by reducing the burden of business activities and helping to improve the condition of the company's cash flow, especially during and after the COVID-19 epidemic. The company can use a reduction in corporate income tax rates, exemption from import PPh and certain sector import duties, as well as various other tax facilities to cover increases in input material prices and decreased sales so that it continues to operate normally. Both Governments have made efforts to expand the taxation base and improve tax administration. Third The addition of new tax objects, one of which the Government levies taxes on Trade through Electronic Systems (PMSE) and other object sources of excise products such as plastics, sweetened drinks, and fuel oil (BBM). Fourth, from the aspect of tax subject by extending the taxpayers (WP), which are sector-based and regional, increase WP voluntary compliance through effective education and service improvement, including the High Net Worth Individual (HNWI) group. The Fifth Government seeks to improve tax governance and administration starting from business processes, information technology, databases (core tax), organizations, and HR. From government policies in the effort to accelerate economic recovery, there are still various obstacles, especially in terms of regulations or policies prepared as well as technology as a means of infrastructure in supporting these regulations. The regulation or policy must touch on all aspects, namely aspects of tax law, aspects of tax justice, and aspects of the Double Tax Avoidance Agreement (P3B) for cross-border transactions.
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