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All Journal Kertha Semaya Jurnal Notariil Awang Long Law Review Unes Law Review SYARIATI : Jurnal Studi Al-Qur'an dan Hukum Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Journal of Law, Poliitic and Humanities QISTINA: Jurnal Multidisiplin Indonesia Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Law, Education and Business Rechtsnormen Journal of Law Journal of Education Religion Humanities and Multidiciplinary Journal of Accounting Law Communication and Technology
Rasji, Rasji
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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Journal : QISTINA: Jurnal Multidisiplin Indonesia

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Indonesian Tax Law Reform to Encourage Sustainable Economic Growth Rasji, Rasji; Beale, Aurelius Steven; Simarmata, Michael Kalep
QISTINA: Jurnal Multidisiplin Indonesia Vol 2, No 2 (2023): December 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i2.1233

Abstract

Indonesia's state tax functions as a means of collecting state revenue, also known as the budget, and has a regulatory function. MSMEs are  key tools to achieve the Sustainable Development Goals. It is considered an economic engine used as the main tool to reduce poverty through promoting sustainable development projects. The success of MSMEs in growing the national economy is evident in their financial performance reports. The research methodology presented in this article uses an interpretive analysis of the concepts presented in this article by applying a three-dimensional model to discuss tax reform. The result of this study is that the lower the level of tax incentives granted, the better the financial performance of MSMEs. The existence of tax incentives for MSMEs improves financial performance in the form of net realized profits. Tax incentives are a form of tax reduction in the form of reduced tax rates for taxpayers who meet certain conditions to minimize the tax burden.
Co-Authors Ade Putra F Sumbara Alsabilah, Zahra Anggitha, Fricila Apriza, Nathania Augustin, Agatha Aulia, Riska Aurelia, Jessica Beale, Aurelius Steven Budiman, Eunike Kathryn Chandra, Clarissa Mayella Chandra, Jessica Chen, Zefanya Angellin Cherieshta, Jocelyn Claudia, Jennifer Clementino Moningka, Yosia Damanik, Gabriel Yericho Davin, Auliadi Achmad Effendi, Kevin Noble Endang Lestari Evelyn Millechen Fadloli, Muhammad Fatimatuzzahra Fatimatuzzahra Febriany, Febriany Florencia, Cherlyne Baby Harahap, Abi Hamdalah Sorimuda Hartono, Margareta Kristiani Hasta, Baharuddin Jusuf Habibie Hong, Carissa Patricia Hotma Elisa Irene Siahaan Howard, Christopher Jonatan, Frangky Jonathan, Edward Jovian, Erland Juwita, Dhiny Ellen Lestari, Novianti Maharani, Shavira Ardita Marina Marina Michael Michael Michellena, Michellena Najla, Tengku Amira Natasya Mauly N, Denayu Nathasya, Nathasya Nazhimah, Shafira Nugroho, Hizkia Ivan Oktavian, Ivan Danara Patricia, Viane Purba, Nanda Divabuena Putra, Louis Sebastian Anot Putri, Audrey Bilbina Putri, Belicia Widhyana Yulia Putri, Sanny Nuyessy Quinn, Luverne Pujian Refalia, Salsa Rigel, Rigel Rudijanto, Maria Natasha Rukmana, Kevin Rusli, Vennia Neshya Sepriani, Sarnida Serena, Michelle Audrey Setiawaty, Tiffany Silvia Cahyadi Simarmata, Michael Kalep Singhs, Arief Dermawan Siswanto, Vivienne Olivia Sitompoel, Yervant T. S Sulistio, Felicia Amanda Suryani, Cendana Syamila, Najma Tanujaya, Calista Putri Vanessa Vanessa Vaustine, Griselda Vera, Vionna Vetty Wafi, Auzan Wonohadidjojo, Christopher Howard Yetmiaty, Yetmiaty Yulian, Fransisca Chatharina Yulyana, Devy Zimah, Amelia Abdullah