Act No. 18 of 2000 regarding burden of Value Added Tax is bore by the consumer, but the implementation indicates that there is industrial policy to bear a part or an overall of VAT. Accordingly, if burden distribution is progressive, the higher household income means a higher VAT burden bore by the consumer, conversely, the lower consumer income, the lower VAT bore by him. Consequently, it will cut real income down, and it affects consumer's purchasing power. Research objectives are to find out if distribution of industrial VAT burden is progressive, regressive or proportional, and to find out to what extend influence of VAT on distribution of household income. The influence of VAT on distribution of consumer's household income will be tested by applying effective tariff, Gini index, and progressivity index. The findings indicate that effective tariff of VAT is progressive (positive value) meaning that consumer and industrial VAT burden is increasing. Calculation of Gini index before and after VAT assessment make consumer's earning gaps smaller, while calculation of progressivity index indicates industrial tax system is progressive (positive value) indicating that most of consumers come from middle to upper class.
Ambon Island has potential fishery resources to be developed in the future because the fishing community on the coast is used as a source of income and the level of income depends on the catch. This study aims to determine the level of income of fishermen on the coast and the factors that influence it, including: capital factors, experience at sea, education level proxied by dummy variables and length of time at sea. The results obtained are that the factors of capital, fishing experience and education level have a positive and significant effect on fishermen's income, while the length of time at sea has no significant effect on fishermen's income. The analytical tool used is multiple regression analysis.
Sesuai Undang-undang No. 8 Tahun 1983 tentang PPN barang dan jasa dan PPn.BM sebagaimana telah beberapa kali diubah terakhir dengan Undang-undang No. 42 Tahun 2009. Beban PPN pada akhirnya ditanggung oleh konsumen tetapi dalam pelaksanaannya ada kebijakan industri untuk menanggung sebagian atau seluruh beban PPN tersebut. Tujuan penelitian ini adalah mengetahui : (1). Pergeseran beban akhir PPN antara produsen garmen dan konsumen garmen, (2). Pengaruh beban lebih PPN terhadap industri garmen. Hasil penelitian menunjukkan bahwa beban akhir PPN ditanggung oleh industri garmen 63 persen (63%) dan konsumen garmen 37 persen (37%) sedankan beban lebih yang ditanggung industri garmen sebesar 4,94 persen (4,94%) sehingga industri dapat dikatakan efisien dalam melakukan akivitasnya.
Everyone tries in this case to work, nothing but hoping for income, the higher a
person's income, the higher the level of welfare of his family members and the more needs
and desires can be achieved. Thus today's community members are competing to increase
their level of income. Therefore, the community is trying as optimally as possible to fulfill
their needs and desires. In achieving these needs and desires, it is carried out with various
businesses, such as working in the government sector, private companies, construction
workers, farming, trading and other businesses. This study aims to determine and analyze
effect of capital and labor on income in food restaurants. This type of research used is
quantitative research. Population used for this study is restaurant entrepreneurs in DKI
Jakarta Province. Sampling technique uses snowball technique. Hypothesis testing using
partial (t) test. The results show that capital has a positive and significant effect on income
in food restaurants. Labor has a positive and significant effect on income in food
restaurants.
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