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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Nur Arif Nugraha
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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THE ADJUSTMENT OF NON-TAXABLE INCOME IN INDONESIA: ECONOMIC AND POLITICAL FEASIBILITY Nur Arif Nugraha
JURNAL PAJAK INDONESIA Vol 1 No 2 (2017): Optimalisasi Penerimaan Negara II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v1i2.173

Abstract

ABSTRAK Indonesian government has an extensive experience in the adjustment of non-taxable income. Indonesian government decision to adjust non-taxable income has several impacts for Indonesian citizen. The adjustment is to increase an amount of non-taxable income. The most current policy of non-taxable income adjustment is effective from 1 January 2016. Therefore, there are some positive impacts and negative impacts. In one hand, an increase of non-taxable income has an impact to increase the purchasing power of people. On the other hand, this policy has an effect on income tax revenue for the country. This paper will focus on an increase of non-taxable income from the economic feasibility point of view. The first part will explain the policy problem within the implementation. The second part will elaborate an increase of non-taxable income from the economic feasibility point of view. The final part will give a recommendation for Indonesian government about the policy implementation.
ANALYSIS OF TAX BURDEN AND ITS RELEVANCE TO GOVERNMENT REGULATION NUMBER 23 YEAR 2018 FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSME) Muhammad Alfiyan; Nur Arif Nugraha
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1412

Abstract

The purpose of this study is to provide views of the implementation of the Government Regulation Number 23 Year 2018 (PP 23 of 2018) from the aspect of the tax burden. In the previous regulation, the equity principle actually contradicts with the convenience offered by the Government Regulation Number 46 Year 2013 (PP 46 of 2013). This is because PP 46 of 2013 imposes final income tax on the basis of taxation in the form of gross turnover. How does the government deal with this through PP 23 of 2018? Is PP 23 of 2018 relevant to be applied for MSMEs? The method used in this paper is descriptive by conducting comparative analysis. The results of the study stated that PP 23 of 2018 provides more opportunities for MSMEs to get tax incentives. In addition, PP 23 of 2018 is also more relevant in eroding the informal economy sector in Micro, Small, Medium Enterprises (MSMEs). PP 23 of 2018 allows MSMEs to use bookkeeping and MSMEs that used PP 23 of 2018 is given a certain period of time so that MSMEs cannot always employ PP 23 of 2018. Therefore, this regulation needs to include socialization related to bookkeeping and tax administration for MSMEs. Thus, the policy related to PP 23 of 2018 is correct. The results of this study are expected to be beneficial for the government, especially the Directorate General of Taxes.
Understanding the Lessons of Failure Public Policy over the Pandemic Issues in Global Context Zuchri Abdussamad; Ani Heryani; Vani Wirawan; Ade Iskandar; Nur Arif Nugraha
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2506

Abstract

This paper wanted to understand how the lessons learned from the failure of public policies in responding to the Pandemic in a global context. The success of responding to a pandemic that has become the task of public office holders is closely related to implementing public policies. For this reason, we tried to examine several international publications published after the global hit pandemic. This study uses secondary data that we find through an electronic search that we specialize in the latest issue between 2017 and 2021. Then we examine it with a phenomenological approach such as a data coding system, evaluation, and in-depth interpretation to get valid and reliable finding data. So based on the findings and discussion data, we can conclude that there are several lessons that we can take from the failure of pandemic policies in the global context. Among other things, lessons on humanitarian commitment, lack of natural resources, lousy application behavior, corruption, and several other bureaucratic mistakes. Thus, these findings can add insight to the parties.
Co-Authors Ani Heryani Muhammad Alfiyan Rina Pratiwi Pudja I. A Wirawan, Vani Zuchri Abdussamad