The increase in diabetics due to sugary drinks needs to be controlled. The imposition of excise on sweetened drinks has been implemented in several countries. This study aims to examine the aspects of tax collection for sweetened drinks in Indonesia and their impact. The research method is qualitative research. The results showed that the imposition of excise on sweetened drinks could give impact on reducing consumption of sweetened drinks but give a negative impact on the economy.
This study aims to examine the provision of tax incentives in Indonesia which is being hit by a corona virus outbreak. This research is a literature study. The results showed that the tax incentives provided by the government were conceptually quite good, although there were a number of notes from researchers regarding losses due to a decrease in tax revenue as an implication of the reduction and tax exemption provided by the government. In addition, it is best to exempt income tax on imports, which needs to be reviewed, especially regarding the qualifications of goods that can be incentivized. The government also needs to conduct overall supervision to minimize irregularities that are detrimental to many parties.
This study aims to analyze the implementation of the second amendment to tax amnesty policy related to disclosure of voluntary assets at the final rate of corporate taxpayers at West Jakarta Medium Tax Office. This study uses a qualitative descriptive approach. The results showed that the implementation of the second amendment to the tax amnesty policy related to the disclosure of voluntary assets with the final rate in West Jakarta Medium Tax Office according to six factors used by the authors, namely policy size and objectives, resources, communication between organizations, characteristics of implementing agents, dispositions (tendency) of the implementers, social, economic and political environments have been fulfilled. But there are some things that need to be observed, namely the target of PAS-Final policy is not appropriate for corporate taxpayers, which are due to corporate taxpayers more obedient, besides most of the corporate taxpayers have revealed their assets in tax amnesty policies, so the target should be more devoted to individual taxpayers. In addition, the participation of taxpayers to participate in this program is till lacking.
SARA in Manifesting Tax Administration Good Governance. Low tax compliance means that tax revenue has not been able to reach the target. One of the causes is the lack of resources and authority possessed by the Directorate General of Taxes. This research is to analyze Semi- Autonomous Revenue Agencies (SARA) in manifesting good governance. This study uses a qualitative approach with data collection techniques in the form of observation, interviews and using secondary data. The results show that SARA will give more authority to tax authorities in terms of resource management, policy formulation and decision making so that in some countries SARA has succeeded in increasing tax revenue. However, SARA is also prone to abuse of power, so there is a need for a system to monitor SARA
This research aims to determine the legal basis and the development of bank secrecy regulations in Indonesia related to taxation, as well as to determine the policy of the Minister of Finance Regulation No. 39 / PMK.03 / 2016 related to the reporting of data transactions using credit cards to the Directorate General of Taxation. The research method used is qualitative method, which method is more suitable for use when discussing social issues in general. The data collected is not in the form of figures, but data derived from interviews and other official documents. The results of the study explained that the basic legal and regulatory developments of bank secrecy in Indonesia related to taxation regulated Law No. 10 of 1998 Article 41 paragraph (1), Law on General Provisions and Tax Procedures (CTP) of Article 35 paragraph (1) , Minister of Finance Regulation No. 87 / PMK.03 / 2013 on Procedures Demand description or evidence of the parties bound by the Confidentiality Obligations, and Bank Indonesia Regulation Number 2/19 / PBI / 2000 on Procedures for Granting Permission command or Written Opens Bank secrecy. Bank Secrecy also has exceptions including for tax purposes as set out in Finance Minister Regulation No. 39 / PMK.03 / 2016 regarding the liabilities of the bank in the reporting of data transactions using credit cards to the Directorate General of Taxation. Through research conducted suggested the existence of clear legal provision that the tax inspector will not experience bottlenecks in the process of examination of taxpayer data and the policy is expected to be coordinated in advance by the parties are related because in running this policy required accurate data good data from the banks as well as taxation and there must be a commitment that the data will be open for tax purposes guaranteed confidentiality.
This study aims to analyze the urgency of implementing a carbon tax in Indonesia. The research is a literature review using secondary data obtained from several sites on the internet and international journals. The results of the study suggest that carbon taxes are very necessary to be implemented in Indonesia given the deteriorating environmental conditions that affect the quality of public health, international emission reduction targets and as one of the strong reasons for not relying on fossil fuels.
This study aims to analyze the governance and problems of the tax execution auction in Jakarta III State Property Office and Auction as tax collection effort. This is related to the sale realization of the tax execution object which is always lower than the actual value of the object for confiscation. This study uses a qualitative approach with data collection techniques through interviews, observation and use of secondary data. The results showed that the governance of auction basically has met the principles of transparency, accountability, and good coordination. However, the problem lies in the low community participation. This is due to the biased rules for auction announcements as well as too high a limit on the auction object value. In addition, the efficiency of auction implementation is also considered to be less good in terms of time and material.
Economic globalization between countries becomes commonplace. Differences in financial rules are used for many parties to practice the Basic Erosion and Shifting Profit (BEPS) which leads to state losses. In tackling it has been agreed to implement Automatic Exchange of Information (AEoI), which automatically converts data into large data in the field of taxation.The research method of this paper is a literature study which combines several related literature and global and national implications using secondary data.Drawing up the conclusion that AEoI challenges have been theoretically overcome by Indonesia as a developing country. However, practically mash has not been able to find out whether it can be overcome or not because Indonesia still has not implemented AEoI
The reduction of tax rates for Micro, Small and Medium Enterprises (MSMEs) is actually to provide convenience to business actors in exercising their tax rights and obligations. However, the preliminary survey conducted by researchers shows that there are still many business actors who do not carry out tax obligations because of their ignorance of taxation. Therefore, the development of tax compliance for MSME actors begins with providing workshops on filling out Income Tax Returns to 20 MSMEs in Depok City by the collaboration with the Department of Cooperatives, Small Medium Enterprises and Market of Depok. The method is carried out by giving lectures, demonstrations, income tax calculation exercises and filling of Income Tax Return. The results of the implementation show that as many as 18 MSMEs can calculate up to filling in Income Tax Return
The Covid-19 pandemic has a negative impact on the economy. In this service, we help a teacher to develop his small business by empowering several housewives. We contributed to the development of product variations by conducting surveys on snacks desired by the community and promotions during the Covid-19 pandemic. Through this service, Nona.Nyinyir business was able to provide additional income for housewives of IDR 150,000 per week.