Pengaruh Insentif Pajak Dan Subsidi Upah Pandemi Covid-19 Terhadap Daya Beli Masyarakat

Sulastri, Sulastri; Kholis, Nur

doi:10.32528/ipteks.v7i1.6863

Cited by 3 publications

(5 citation statements)

References 6 publications

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“…These results are in line with research which explains that policies and regulations play an important role in tax revenue targets. The managerial implications carried out in this research are to simplify MSME tax policies and regulations to make it easier for business people both in terms of calculations and reporting (Hartana, 2022), apart from that study also explains that a number of policies aim to maintain the country's economic stability through the National Economic Recovery program (Sulastri & Kholis, 2022). Wage subsidy assistance and government-borne tax facilities were provided to workers affected by the pandemic to support the National Economic Recovery program.…”

Section: Discussionmentioning

confidence: 90%

The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target

Sofianti,

Indupurnahayu,

Aminda

et al. 2024

AJMA

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This study aims to analyze the factors that affect the performance of tax office and micro small medium enterprises (MSME) tax revenue. The research method used is quantitative. The data is collected by distributing questionnaires to 100 micro small medium enterprises (MSME). Data was processed by using Structural Equalling Modeling (SEM) and hypothesis testing using the SmartPLS (Partial Least Square) method. The results of the study on the determinants of tax revenue consisting of policies, socialization, the number of tax returns, turnover, and WP compliance in the implementation of tax obligations have a significant effect on micro small medium enterprises (MSME) tax revenue in Bogor Regency. The study also found that socialization of policies and regulations for MSME needs to be improved in order to optimize tax office performance and tax revenue. In addition, the number of registered taxpayers is not balanced with the total number of MSME, moreover the taxpayer of MSME is dominated by the micro scale. Implications for tax office performance that cause socialization and to micro small medium enterprises (MSME) are not optimal. By understanding tax policies and regulations for MSMEs it is hoped that compliance and awareness of MSME taxpayers in fulfilling their tax obligations.

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Section: Discussionmentioning

confidence: 90%

The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target

Sofianti,

Indupurnahayu,

Aminda

et al. 2024

AJMA

View full text Add to dashboard Cite

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“…The existence of tax incentives in the form of tax payment subsidies is expected to help society increase purchasing power. The government's policies on tax incentives, VAT rates, and subsidy wages applied to provide support to the public during the Covid-19 pandemic have a positive impact on people's purchasing power during the crisis (Sulastri & Kholis, 2022).…”

Section: Tax Incentives In the Perspective Of Islamic Economicsmentioning

confidence: 99%

“…In this context, the implementation of tax incentives, VAT rates, and subsidy wages is one of the governments' efforts to enhance the well-being of the population during the COVID-19 pandemic. These policies have a significant impact on increasing the purchasing power of the population (Sulastri & Kholis, 2022).…”

Section: Tax Incentives In the Perspective Of Islamic Economicsmentioning

confidence: 99%

Tax incentives during the Covid-19 pandemic: An Islamic economics perspective

Triwibowo,

Sugeng,

Baidhowi

2023

J. Islam. Econ. Lariba

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IntroductionThe economic impact of Covid-19 virus is also felt by the state revenue sector due to tax incentives.ObjectivesThis study aims to analyze the tax incentive policies implemented by the government during the Covid-19 pandemic in terms of objectives, impacts, and the concept of convenience from an Islamic economics perspective. MethodThis study uses a normative-juridical approach by examining tax incentive policies in the context of Islamic economic theory from philosophical and juridical perspectives.ResultsFrom an Islamic economic perspective, the existence of tax incentives seen from the objective of the results and benefits is appropriate because it creates maslahah in the midst of an emergency or critical situation. In addition, the convenience provided by the government in tax incentives if seen from Islamic law is rukshah, or convenience and understanding for citizens due to certain conditions, namely the Covid-19 pandemic. ImplicationsThis study contributes to the development of theoretical research in the field of macroeconomic policy from an Islamic perspective. This study can also be used as a reference by the government to provide tax incentives in times of similar crises.Originality/NoveltyThis study is unique in that it examines the problem of tax incentives from an Islamic perspective. As a country with the world's largest Muslim population, this study will enrich Islamic macroeconomic studies for policymaking in Indonesia.

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“…Ramadhanty (2021) dalam penelitiannya menjelaskan bahwa insentif pajak yang diberikan Pemerintah Indonesia dan India dilakukan untuk menarik minat investor, meskipun pada perusahaan perhatian pada perusahaan startup tidak terlalu memberikan perhatian penuh. Selanjutnya Sulastri & Kholis (2022) dalam penelitiannya menjelaskan bahwa insentif pajak dan subsidi upah pandemi covid-19 dapat meningkatkan daya beli masyarakat. Hal tersebut jika dihubungkan dengan penelitian ini adalah bahwa jika Rumah Sakit X memanfaatkan insentif pajak, maka uang yang seharusnya digunakan untuk membayar pajak dapat dialihkan untuk pengeluaran rumah sakit yang lain guna mendukung pendapatan rumah sakit.…”

Section: Rerangka Pemikiranunclassified

“…Nilai ROCE juga meningkat yang awalnnya sebelum insentif senilai 2.96% menjadi 3.06% setelah pemanfaatan insentif. Dengan nilai ROA, ROE, maupun ROCE yang lebih tinggi ketika memanfaatkan insentif perpajakan sehubungan dengan COVID-19 maka pemanfaatan insentif perpajakan yang diberikan pemerintah meningkatkan kinerja perusahaan, uang yang seharusnya dikeluarkan perusahaan untuk membayar pajak dapat digunakan untuk keperluan lain sehingga meningkatkan kinerja perusahaan, sebagaimana penelitian Sulastri & Kholis (2022). Hasil ini menggambarkan keberhasilan program pemerintah dalam membantu Wajib Pajak untuk tetap survive di masa pandemi.…”

Section: Hasil Dan Diskusi Gambaran Umum Unit Analisisunclassified

Analisis Implementasi Insentif Pajak Terkait Covid-19 Pada Rumah Sakit

Tarmidi

Achmad

2022

MAP

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This study aims to determine the impact of the implementation of tax incentives related to Covid-19 on Hospital X's financial report. The research method used is descriptive qualitative on financial statements and tax reports, especially tax incentives utilized by Hospital X, namely Income Tax Incentive 21 and Income Tax Incentive 25. The results of the analysis in this study found that the utilization of tax incentives at Hospital X has an impact on the company's commercial statements both on company profits, cash flow and balance sheets, while only Income Tax Incentive 25 has an impact on fiscal reports. These results contribute in the form of information to taxpayers in general who have the right to utilize tax incentives to use these incentives for the sustainability of the company by carrying out procedures for the rights and obligations to use tax incentives in accordance with applicable regulations. The results of this research also provide a policy contribution for the Government regarding the benefits of tax incentives for taxpayers, so that it can be a consideration for future tax regulations.

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Pengaruh Insentif Pajak Dan Subsidi Upah Pandemi Covid-19 Terhadap Daya Beli Masyarakat

Cited by 3 publications

References 6 publications

The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target

The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target

Tax incentives during the Covid-19 pandemic: An Islamic economics perspective

Analisis Implementasi Insentif Pajak Terkait Covid-19 Pada Rumah Sakit

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