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All Journal Justitia et Pax Jurnal Jatiswara
Grace I. Darmawan
Fakultas Hukum, Universitas Pelita Harapan
Law, Crime, Criminology & Criminal Justice

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Upaya Sektor Perbankan Guna Menanggulangi Tingginya Non-Performing Loan Pada Masa Pandemi Covid-19 Grace I. Darmawan; Jerry Shalmont; Alvin Nathanael; Fenyo Ezra Tania; Nitta Kandiah
Jatiswara Vol 37 No 1 (2022): Jatiswara
Publisher : Fakultas Hukum Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jtsw.v37i1.374

Abstract

Meningkatnya penyebaran dan jumlah kasus COVID-19 yang pesat di Indonesia menyebabkan terjadinya pembatasan aktivitas masyarakat yang berpengaruh pada aktivitas bisnis yang kemudian berdampak negatif pada ekonomi dibuktikan dengan adanya penurunan nilai ekspor dan impor Indonesia serta kapasitas investasi. Berdasarkan laporan Badan Pusat Statistik (BPS) pada Agustus 2020, pertumbuhan ekonomi Indonesia pada kuartal II 2020 telah mencapai minus 5,32%. Hasil penelitian menunjukkan bahwa penerapan restrukturisasi kredit, khususnya penurunan suku bunga dan/atau perpanjangan jangka waktu kredit merupakan upaya yang paling efektif dalam menanggulangi kasus kredit bermasalah pada sektor perbankan di masa pandemi COVID-19 sebab kedua langkah tersebut paling dapat meminimalisir kerugian bank sekaligus mempermudah debitur melunasi utangnya. Bank Indonesia, OJK beserta LPS saling berkoordinasi dalam menjalankan fungsi dan tugasnya masing-masing dalam rangka menangani bank bermasalah guna menjaga stabilitas sistem keuangan Indonesia pada masa pandemi COVID-19. Penelitian ini merupakan penelitian hukum normatif-empiris, dengan menggunakan sumber data primer, sekunder dan tersier. Teknik analisis data dalam penelitian ini dilakukan melalui studi kepustakaan dan wawancara.
INSENTIF PAJAK PENGHASILAN BAGI UMKM: REFORMASI, KERINGANAN DAN KEPATUHAN Jerry Shalmont; Grace I. Darmawan; Dora Dominica
Justitia et Pax Vol. 38 No. 2 (2022): Justitia et Pax Volume 38 Nomor 2 Tahun 2022
Publisher : Penerbit Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

As a response to COVID-19, the Government issued some income tax incentives based on the Minister of Finance Regulation (MoF Regulation) No. 23/PMK.03/2020 concerning Tax Incentives for Taxpayers Who Suffered from COVID-19. There are six tax incentives given by the Government to the Taxpayer, one of them is PPh Final DTP UMKM. In 2021, the Government issued two MoF Regulations which extended the period until December 2021. Through Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP), the incentive arrangement is adjusted once again. The research topic will focus on the utilization of tax incentives by taxpayers, in particular, the SMEs after the enactment of UU HPP. This research is normative research using regulatory and structural approaches. The research result shows that the reformation of PPh incentives for SMEs through the UU HPP is meant to 1) simplify and make a permanent facility that can be utilized by the SMEs; and 2) improve legal certainty as part of community support. However, this is not enough. The Government shall enact the implementing regulations of UU HPP to improve awareness and compliance of the SMEs to register their businesses and become the registered taxpayer.
Co-Authors Alvin Nathanael Dora Dominica Fenyo Ezra Tania Nitta Kandiah Shalmont, Jerry