<p>The level of cigarette excise rates is one of the factors of cigarette costs. However, it is unclear how high the cigarette excise rate should be in order to reduce smoking in Indonesia. The aim of this research was to see how effective the cigarette excise tariff policy was at lowering public cigarette usage. The study conducted a quantitative approach, employing survey data collection techniques on a number of smokers as well as in-depth interviews. The data indicated that a 12.5% increase in the cigarette excise charge had a negligible effect on reducing cigarette consumption. The author identified numerous variables that contributed to the tobacco excise tax increase's ineffectiveness as a policy.</p>
Village Allocation Fund is a fund allocated by the Government for village in Tegalregency, which rises from the central and balance financial of fund received by districtarea. The Village Fund Allocation as one of village income source is expected to financevarious development programme in the village so that it can improve the prosperity ofthe local community. Funds from districts are provided directly to villages to be managedby the Village Government. This research was meant to find out how the implementationof village allocation fund policy in Margasari village and knowing the influence factorsof this implementation. This research using qualitative research methods. The resultsshowed that the implementation of village allocation fund policy are still less effectivethat is seen from the precision implementation aspects such as society participation inplanning process, performance of implementers, compatibility allocation with regulation,accountability of Village Allocation Fund, and benefit of Village Allocation Fund forvillage autonomy. The factors that influence the implementation such as communication,resource policy, disposition of the implementor and bureaucratic structure are still lessoptimal too. Based on these conclusions, the researcher recommend to theimplementation agency should have high commitment and increase the quality of villagehuman resources and also take maximal advantages of financial sources in order toachieve the purpose of this policy.
Thin capitalization rules are an effective instrument used by the tax authorities in many countries to prevent tax avoidance attempts through base erosion. These rules must be applied while maintaining adherence to the substance over form and the arm's length principles. In Indonesia's case, a stricter thin capitalization rule enables the country to overcome issues of taxation involving multinational corporations as well as issues of base erosion and profit shifting (BEPS). However, in comparison to other countries, the debt-to-equity ratio (DER) applied in Indonesia as part of the country's thin capitalization rule is considered lax. With a tax policy that is non-disincentive to business activities as well as lessons learnt from the regulations prevailing in China in mind, a number of suggestions for a more effective thin capitalization rule in Indonesia are offered, including DER review, application of the arm's length principle as an alternative, revision of the definition and scope of debt, and regulations improvement by providing clarity on the time basis of interest financing, treatment of the penalty imposed on late debt payment, treatment of interest income not considered as an expense to the borrower, and treatment of interest expense that cannot be carried forward to the subsequent period.
The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the tax payer- behavior approach is still rarely applied. The re-emergence of the issue of tax data publication through Pandora Paper after previously being surprised with the Panama Paper, is the right momentum to look back at tax transparency with the naming and shaming instrument. But before that, research is needed on whether the application of this approach is suitable to be applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the purpose of this study is to explore the level of social control of the community as an initial capital in implementing the public disclosure on tax in an effort to increase tax compliance. Quantitative approach was conducted with online survey as data collection technique. As the result, Indonesian people have strong social control, especially with the existence of social media. The majority of respondents support if the publication of tax data is applied. Public disclosure on tax has a significant role in shaping tax morals.
There is no disagreement about accountants' expertise in bookkeeping. Initially, the assumed tax policy was meant to alleviate bookkeeping requirements for small and medium-sized businesses that were unable to do so. However, why does the accounting profession benefit from not performing bookkeeping if it has a specific gross revenue? This issue encourages authors to evaluate Indonesia's presumptive tax regulations for accountants' professional services. The objectives of this research are to ascertain why accountants employ Net Income Calculation Norms to determine their income taxes, to assess presumptive tax policies through the perspective of tax collection principles, and to explore more suitable presumptive tax policies for the accounting profession. This study applies a qualitative method, collecting data through in-depth interviews. The findings indicate that the accounting profession's presumptive tax policy fulfills the concept of ease of administration for taxpayers but not the principle of substance over form or revenue productivity. The government should deregulate the policy of Net Income Calculation Norms for Accountant Professional Services so that it maintains consistency with the policy objective of providing presumptive taxation to taxpayers with a certain gross sale.
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