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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Manajemen Pelayanan Publik JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Administrasi Publik : Public Administration Journal Jurnal Inovasi Bisnis (Inovbiz) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Public Policy BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Hukum dan Pembangunan
Milla Sepliana Setyowati
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Journal : BISNIS

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Hubungan Insentif Pajak dengan Iklim Investasi bagi Perusahaan Penanaman Modal Asing di Sektor Industri Tekstil di Indonesia HArtoNo, M. EDi; SEtYoWAti, MiLLA SEPLiANA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

This quantitative research relates tax-incentive policy with investment-climate for foreign-invested companies in textile industry by using the method of survey analysis. This research took samples by using simple random sampling method. The result shows that the tax-incentive policy is not significantly related to investment-climate of foreign-invested companies in textile industry in Indonesia. There are a lot of factors that influence investment-climate, among others, the availability of cheap, professional experts, political stability, the condition of market and its potential, macro-economic stability, the condition of infrastructure, legal certainty, and the condition of bureaucracy, as well as the rate of corruption in Indonesia. Based on the analysis on the research result, however, market access appears to be the significant factor that generates foreign investors in textile industry in Indonesia.
Harmonisasi Pajak Tidak Langsung atas Konsumsi di Negara-Negara Anggota ASEAN Gunadi, GUNADI; NURCHAMID, TAFSIR; SETYOWATI, MILLA SEPLIANA; JATI, WISAMODRO
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
Publisher : UI Scholars Hub

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This research discusses the possibility of harmonizing indirect consumption tax system in the ASEAN member countries, inter alia, Indonesia, Vietnam, Malaysia and Singapore with three principal goals: (1) to explain the provision of indirect consumption tax system in that four countries, (2) to describes the process of indirect consumption tax system in the EU, and (3) to analyze the alternative of indirect consumption tax system in the ASEAN member countries. In order to encourage the operational of AFTA aiming at the free movement of goods and services within this region, indirect consumption tax becomes important phenomenon to talk about because despite her contribution to the state revenues, this kind of tax may conctitute an obstacle of this cross- border free movement of goods and services. To overcome this problem, with the reference of what has been done in the European Union, it appears that it is the appropriate time to discuss the harmonization of indirect consumption tax. However, it is no doubt that some problems may arise due to the differences in the applicable law of each country, including rates, and formal law as well. Furthermore, the different in administrative systems may also lead to difficulties in administering the tax and control over tax harmonized system. The introduction of a single standard rate and an acceptable ”uniform system” become issues to be much discussed, especially related to revenue, uniform model policy and implementation, including mechanism to minimize tax fraud.
Co-Authors Adang Hendrawan Adang Hendrawan Dailimi, Lili Fajri Gunadi Gunadi Gunadi Gunadi HArtoNo, M. EDi Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Ismail Khozen Jessy Tantriangela Khozen, Ismail Lili Fajri Dailimi Merry Inriama NURCHAMID, TAFSIR Rudi Andrean Saragih, Arfah Habib Wiji Mutia Hardianti Wisamodro Jati