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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Pebriana Arimbhi
Institut Ilmu Sosial dan Manajemen Stiami, Indonesia
Education Social Sciences Other

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Evaluasi Efektivitas Kebijakan Tax Holiday Dalam Meningkatkan Investasi di Indonesia Chairil Anwar Pohan; Notika Rahmi; Pebriana Arimbhi; Indah Mawarni; Maria Apriliani J. Tembaru
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i1.1423

Abstract

This study aims to evaluate the effectiveness of the tax holiday policy in increasing investment in Indonesia, as well as what factors are the obstacles and drivers in the implementation of the tax holiday policy. The research approach used in this research is a descriptive qualitative approach with data collection techniques in triangulation of sources, in-depth interviews, observation, literature study/ documentation. The results of the study found that every year there was a significant increase in terms of foreign investment, but in fact only a few received tax holiday facilities, even in 2017 practically no new registrants were interested in the tax holiday tax incentive. This study concludes that the tax holiday policy is quite effective in increasing investment in Indonesia, but its achievement has not been optimal, and in implementing the tax holiday policy it still faces several obstacles. Among the obstacles in its regulation is the problem of the absence of tax holiday facilities for the shipbuilding industry, even though as an archipelago which covers 2/3 of Indonesia's territory, is a sea and a coastal area, the Indonesian state needs a lot of cargo ships for inter-insular shipping and large oceanic vessels (Feeder vessels and Ocean going vessels) as well as fishing vessels from medium to large and modern sizes. The author suggests that the tax authorities revise the current tax holiday policy by adding a maritime sector (for shipbuilding) in the pioneer industry and making several efforts to overcome obstacles such as simplifying licensing, integrating central and regional policies, improving integration of central and regional policies, expanding the socialization of tax holidays and Licensing Services for Integrated Business Electronically or Online Single Submission (OSS), the supervision and inspection of taxpayers conducting Tax Avoidance or Tax Avoidance must be increased so that state tax revenue can be optimized
Effectiveness Of Applicatison Of Online Objection Submission Service (E-Objection) At The Primary Tax Office Of South Bekasi Ratih Kumala; Agus Subagyo; Dwikora Harjo; Pebriana Arimbhi; Mainita Hidayati
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1797

Abstract

Along with advances in information and communication technology, the conventional service system has shifted to an electronic-based service system. This encourages the Directorate General of Taxes to take part in carrying out reforms, one of which is by simplifying the online filing procedure for submitting objection letters (e-objection), which has only been running as of August 1, 2020. This study was conducted to see the effectiveness of the application of online objection letter submission services (e-objection) in improving service performance, obstacles that arise and the efforts made by the Primary Tax Office of South Bekasi in improving the service performance of the e-objection feature. This research is a descriptive research with a qualitative approach. Data was collected through observation, interviews and documentation. The results of this study indicate that the e-objection feature has been successfully implemented at the Primary Tax Office of South Bekasi but few people use it. The reason is that the submission of the objection is unpredictable because it is not an obligation. These results are based on problem identification, program success, target success, satisfaction with the program and overall goal achievement on Campbell's theory in regarding criteria for measuring effectiveness. The obstacles faced by the Primary Tax Office of South Bekasi include the lack of campaign and the low quantity and quality of human resources in IT. Therefore, the efforts that need to be made by the Primary Tax Office of South Bekasi are conducting more frequent campaign and increasing the quantity and quality of human resources in IT.
Co-Authors Agus Subagyo Chairil Anwar Pohan Dwikora Harjo Indah Mawarni Kumala, Ratih Mainita Hidayati Maria Apriliani J. Tembaru Notika Rahmi