Pengaruh Ekstensifikasi Pajak, Intensifikasi Pajak, Kenaikan Ptkp, Dan Tax Holiday Terhadap Penerimaan Pajak Orang Pribadi Di Jakarta Barat

Ngadiman, Ngadiman; Felicia, Felicia

doi:10.24912/ja.v21i1.138

Cited by 3 publications

(4 citation statements)

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“…The expansion entails enlarging the taxpayer base and tax objects, while intensification focuses on increasing taxpayer compliance. Implementing these measures will optimize tax revenue (Ngadiman & Felicia, 2017). The government continually endeavors to increase state revenue through tax collection expansion and intensification.…”

Section: Introductionmentioning

confidence: 99%

Effect of Tax Extensification on Income Tax Revenue

Suryani

Mialasmaya

Juhara

et al. 2023

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This research is to determine the effect of tax extensification on income tax receipts at one of the Tax Offices in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents, then process them through SPSS 20 to be tested, and then present the output results. After conducting analysis and discussion, the authors conclude that tax extensification positively influences income tax receipts at one of the tax offices in the city of Bandung. Therefore, to increase the magnitude of the effect of Tax Extensification on Income Tax Revenue, one of the Tax Offices in the City of Bandung should carry out Extensification activities consistently to be able to continue to increase the number of Taxpayers, establish cooperation with related external parties to improve the Tax Extensification strategy, such as employment agencies/treasurers government. The government agency in question is the Regional Government. In order to find out the number of Taxpayers and to know more about Taxpayers, as well as cooperate with the private sector, namely cooperation with employers in companies registered at the Bandung Cibeunying Primary Tax Service Office to make it easier for their employees who have not registered in enroll en masse.

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Section: Introductionmentioning

confidence: 99%

Effect of Tax Extensification on Income Tax Revenue

Suryani

Mialasmaya

Juhara

et al. 2023

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“…In setting tax incentive policies, the government still does not meet the expectations of several related parties. However, despite all that, it can be believed that establishing such procedures indeed aims at the nation's and the state's interests in a better direction (Ngadiman & Felicia, 2017). Based on this description, this study aims to analyze the application of tax holiday and tax allowance policies to the development of foreign investment in BKPM South Sulawesi Province in Indonesia.…”

Section: Introductionmentioning

confidence: 99%

“…The tax holiday policy is a facility provided by the Minister of Finance to provide convenience for investors in the form of exemption or reduction of Corporate Income Tax with the provision that the business is a Pioneer Industry and a new Taxpayer, regulated in the Ministry of Finance Regulation Number 35 / PMK.010 / 2018. The Ministry of Finance has several considerations related to the provision of these facilities, including (Ngadiman & Felicia, 2017): 1) Indonesia's investment rating given by an investment rating agency from Japan, rating and investment value is quite good, namely BBB-. This is because Indonesia's economic growth is supported by conservative fiscal management and sound financial system stability.…”

Section: Introductionmentioning

confidence: 99%

Implementation Evaluation Tax Holiday and Tax Allowance Policies on the Growth of Foreign Investment

Dahliah

Tjan

2022

ATESTASI

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This study investigates the impact of tax holidays and tax allowance policies on the development of foreign investment in the BKPMD South Sulawesi Province from 2017 to 2020. Documentation is used for data collection techniques that involve direct observation of the object of study. Descriptive statistical analysis, classical assumption tests (normalizes test, heteroskedasticity test, multicollinearity test), and testing of the entire hypothesis via partial testing, simultaneous testing, and determination coefficient test are employed for data analysis. This study demonstrates that applying tax holidays and tax allowances do not affect the growth of a foreign investment. Therefore, the government should streamline licensing and conditions and promote policy facilities, so investors are fully aware of them. This is because factors other than tax incentives determine investment, such as the size of the domestic market, wage levels and worker productivity, infrastructure availability, government spending growth, inflation rates, interest rates, and investment risks. Tax exemptions and tax credits are still inadequate for enthusiasts. This demonstrates that the tax holiday and tax credit cannot be considered effective and efficient regarding investor interests. We recommend that the government or relevant agencies immediately improve and review the licensing process at the central and regional levels so as not to diminish investor confidence in Indonesia's legal certainty; improving the investment climate through better regulations can positively impact the investment climate. The investment tax incentive policy must be widely publicized and promoted so that investors can be aware of it and benefit from it.

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“…Although in reality what often happens is the opposite, namely the expenditure of a country is greater than its income. (Ngadiman et al, 2017). The government uses taxes to carry out national development to achieve general welfare in various sectors of life.…”

Section: Introductionmentioning

confidence: 99%

Complexity Of Annual License Notification Of Small-Medium Tax Business Taxes

Asriyani

Bandiyono²

2019

Jurnal Akuntansi

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The issuance of Government Regulation 23 of 2018 is the government’s effort to encourage the growth of MSMEs while simultaneously increasing MSME compliance in the taxation field. This study aims to analyze the complexity of the SME Annual Taxpayer Individual Taxpayers. This quantitative study uses a questionnaire with the UMKM Individual Taxpayer in Pondok Aren Tax Office as the respondent. Pondok Aren KPP was chosen as a research location because it is an KPP that intensively approaches UMKM. This study uses the SPT complexity variable as the dependent variable. While the independent variables are ambiguity, SPT calculation, rule details, rule changes, taxpayer accounting and tax return forms. Based on the results of the study, there are 3 variables that significantly affect the complexity of the MSME Annual Taxpayer Personal Taxpayers, these variables are the calculation of tax returns, detailed rules and rules changes.

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Pengaruh Ekstensifikasi Pajak, Intensifikasi Pajak, Kenaikan Ptkp, Dan Tax Holiday Terhadap Penerimaan Pajak Orang Pribadi Di Jakarta Barat

Cited by 3 publications

References 1 publication

Effect of Tax Extensification on Income Tax Revenue

Effect of Tax Extensification on Income Tax Revenue

Implementation Evaluation Tax Holiday and Tax Allowance Policies on the Growth of Foreign Investment

Complexity Of Annual License Notification Of Small-Medium Tax Business Taxes

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