Analisis Persepsi Wajib Pajak dan Implementasi Undang-Undang Cipta Kerja Segmen Kemudahan Berusaha Bidang Perpajakan

Abstract

This study aims to analyze the implementation and perception of taxpayers in utilizing tax facilities according to the work copyright law. This research uses a qualitative method with a case study approach. The results indicate that the policy of relaxing input tax crediting rights for taxable entrepreneurs benefits taxpayers. However, there is a need for synergy between tax authorities and business actors. Delivery of coal categorized as taxable goods has the potential to reduce revenue because coal as an export item and export activity is subject to a 0% tariff. Including the buyer's identification number on the e-invoice provides a sense of fairness for all taxpayers, especially entrepreneurs. Exemption from the imposition of Income Tax on dividends to increase investment funding and assist the recovery of the national economy. Legal aspects of general provisions and taxation procedures, implementation of a five-year policy, no tax assessments are issued, tax returns (SPT) are certain except for committing tax crimes and issuing tax invoices with an expiration date of five years.

Implications of Taxation Cluster for the Improvement of Indonesian Economy in the Perspective of Omnibus Law

“…Changes to the taxation cluster in the copyright law also encourage increased legal certainty, including with rules related to determining the status of individual tax subjects. 25 Where the copyright law adds provisions in the form of residence, main activity center, and/or main activity to determine whether an individual is a domestic or foreign tax subject. 26 Previously, the tax subject status was only determined based on the duration of the individual's stay in Indonesia.…”

Transformasi Kebijakan Pekerjaan dan Penghidupan Layak: Kajian Literatur tentang Upaya Negara dalam Memenuhi Hak Warga Negara melalui Implementasi Undang-Undang Cipta Kerja

“…Meskipun Cipta Kerja diharapkan dapat memberikan dorongan positif terhadap perekonomian Indonesia, kebijakan ini juga menuai berbagai kontroversi dan protes. Beberapa pihak, termasuk serikat pekerja, menyatakan kekhawatiran terkait perlindungan hak-hak pekerja dan potensi penurunan standar kerja (Faisol & Rahmawati, 2022;Thobari et al, 2023).…”