Indonesia: The Effect of Tax Holiday on Economic Growth Related to Foreign Investment

Sari, Nuraini; Dewi, Maya Safira; Sun, Yen

doi:10.1016/j.sbspro.2015.11.134

Cited by 11 publications

(11 citation statements)

References 3 publications

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“…However, in reality the compliance of the MSMEs tax payers is still relatively low and there are still many potential taxpayers who have not carried out their tax obligations. This phenomenon is in tune with the findings made by Sari, Dewi, & Sun (2015) indicating that in 2013, national tax income was just 96% of the target, meanwhile the gross ratio grew as much as 5.78% in that year. This is because the regulations are difficult to understand and the lack of knowledge of MSMEs actors in calculating their own taxes.…”

supporting

confidence: 85%

Government Regulation 46/2013 as Income Tax Income Facility

Yefni

Gunawan

Nurulita

2017

jamal

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Peraturan Pemerintah 46/2013 sebagai Sarana Peningkatan Pajak Penghasilan. Tujuan dari penelitian ini adalah meng identifikasi dampak Peraturan Pemerintah 46/2013 terhadap penerimaan pajak penghasilan Usaha Mikro, Kecil, dan Menengah. Penelitian ini menggunakan Paired Sample t-Test sebagai metode analisis data. Hasil pengujian menunjukkan bahwa Peraturan Pemerintah 46/2013 dapat digunakan untuk meningkatkan pendapatan nasional melalui pajak penghasilan pasal 4 (2). Hal ini terjadi karena terdapat kemudahan prosedur dalam perhitungan dan skema pajak penghasilan. Oleh karena itu, peneliti menyarankan supaya pihak kantor pemungut pajak menerapkan aturan tersebut secara konsisten.

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supporting

confidence: 85%

Government Regulation 46/2013 as Income Tax Income Facility

Yefni

Gunawan

Nurulita

2017

jamal

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“…Europe's economic policy of the digital economy formation combines competition policy, industrial development, innovation and strategy to form a single digital market (Yang, Hao, & Cai, 2015;Afonasova, Galichkina, Panfilova, & Ślusarczyk, 2019). When it comes to the digital technology, industrial companies become active investors (Campodonico, Bonfatti, & Pisano, 2016; Mukherjee, Singh, & Žaldokas, 2017; Sari, Dewi, & Sun, 2015). Industry relies on its strengths in the advanced digital technologies and its presence in traditional sectors, using capabilities of artificial intelligence, robotics, the digital platforms and the Internet (Frolov & Kaminchenko, 2019).…”

Section: Brief Literature Reviewmentioning

confidence: 99%

Government socio-economic policy under the digital economy in the foreign countries and Russia

Трусова¹

2019

EA-XXI

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Socio-economic policy is described in the research as an effective tool of economic change. Goals and objectives, effects and implementation mechanisms of various socio-economic policy types which are based on the analysis of modern foreign and Russian development and implementation practices are discussed in the article. Comprehensive analysis of main methods of the government economic regulations is presented. Their effectiveness and influence on the economic development of the country is assessed. The state and growth rates of the digital economy in different countries have been analysed (data of Global Cybersecury Index, Digital Evolution Index, IMD World Digital Competitiveness Ranking, Bloomberg Innovation Index were used). Key areas of interaction between economic policy actors of the state have been identified for the purpose of ensuring economic security and threats' neutralization for the effective performance of their functions within a single economic system. Statistical indicators of the world digital technologies market, macro-technologies, knowledge-intensive products are analysed. Risks of the digital economy are highlighted, in particular: risks of cyber-attacks, cyber-threats, cyber-crimes, computer terrorism, Internet hacking and fraud, information leakage, unemployment growth as a result of automation of production and usage of robots and others. Current problems of the government economic policy under the digital economy and the main obstacles to its effective implementation are identified. Slow development and implementation of new technologies, low level of the digitalization, and lack of specialists in the field of information technologies and, as a result, a small share of the digital economy in the GDP of the country are of special attention.

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“…Otoritas pajak sudah bersiap membuat berbagai senjata melalui peraturan perUndang-Undangan untuk melakukan penegakan hukum baik bagi wajib pajak yang tidak berperan serta atas tax amnesty maupun yang berperan serta dalam tax amnesty, tetapi tidak benar. Saat ini langkah yang sedang dilakukan adalah pemerintah sedang mendesain Rancangan Peraturan Pemerintah guna memeriksa harta WP yang tidak patuh, khususnya mereka yang sudah menerima teguran dari Otoritas Pajak, tetapi tetap tidak mengikuti program tax amnesty (Sari, Dewi, & Sun, 2015 Tahun 2017 belum mengatur secara detail terkait dasar penilaian harta bersih yang ditemukan, kecuali atas aset berupa kas dan setara kas. Adapun harta lain yang bukan kas dan setara kas, Dirjen Pajak (DJP) belum memberikan acuan yang jelas dan detail atas dasar perhitungan penghasilan.…”

Section: Hasil Dan Pembahasanunclassified

Ada Apa Setelah Tax Amnesty?

Okfitasari¹,

Meikhati²,

Setyaningsih

2017

jamal

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Çaşkurlu, 2011) dan pertumbuhan ekonomi negara (Huda & Hernoko, 2017). Pelaksanaan tax amnesty juga diharapkan menjadi momentum awal adanya perubahan perilaku kepatuhan sukarela yang lebih baik dari wajib pajak (Agbonika, 2015; Gupta & Lynch, 2016). Diharapkan dengan adanya tax amnesty, sumber dana wajib pajak yang ada di luar negeri dapat kembali masuk ke dalam negeri dan dalam jangka panjang dapat digunakan sebagai tambahan investasi dalam negeri untuk mendukung perekonomian nasional (Hamilton-Hart & Schulze, 2016). Dari sudut pandang fiskus, tax amnesty dilaksanakan untuk memperluas basis data perpajakan dan reformasi sistem (Bimon

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Indonesia: The Effect of Tax Holiday on Economic Growth Related to Foreign Investment

Cited by 11 publications

References 3 publications

Government Regulation 46/2013 as Income Tax Income Facility

Government Regulation 46/2013 as Income Tax Income Facility

Government socio-economic policy under the digital economy in the foreign countries and Russia

Ada Apa Setelah Tax Amnesty?

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