Idar Rachmatulloh
Institut Ilmu Sosial dan Manajemen STIAMI

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“ANALISIS IMPLEMENTASI KEBIJAKAN E-FAKTUR DALAM UPAYA PENINGKATAN PENERIMAAN NEGARA PADA KPP PRATAMA TEBET TAHUN 2016” Idar Rachmatulloh; Putri Y Pamungkas
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.625 KB) | DOI: 10.31334/reformasi.v4i2.2

Abstract

In 2013 - 2014 value an invoice tax fictitious up by Rp.150.600.000.000,00, for that Direktorat Jenderal Pajak is trying to create E-Faktur for the purpose of removing the number of an invoice tax fictitious would encourage state revenues. This research in its implementation use the theory Edward III. In this research researchers want to know the implementation of E-Faktur that had taken from the beginning experiments on Java and Bali in 2015 and are valid nationwide in July 2016 .In this research researchers used research methodology qualitative is data analysis the discussion descriptive comparing between the realization of with the potential E-Faktur related state revenues. The research, in 2015 when E-Faktur applied the first phase in Java and Bali increase from 2014 where E-Faktur has not been applied yet. And on 2016 when E-Faktur set of the national scale, state revenues increase to 12,40 % .This explains that E-Faktur can help to improve state income.
Tax Incentives for the Mineral Mining Sector in Indonesia as an Effort to Increase Investment Selvi Selvi; Notika Rahmi; Idar Rachmatulloh; Alief Ramdan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3085

Abstract

Tax incentives are a popular policy among developing countries because these countries have a greater investment risk than developed countries, especially regarding poor infrastructure and the ineffectiveness of existing institutions in these developing countries. The purpose of this study is to analyze whether the application of tax incentives in the mineral mining sector can increase investment interest in Indonesia. This research is descriptive research with a qualitative approach. The results of the study show that the implementation of tax incentives is not a strong consideration for potential investors in investing in the mineral mining sector in Indonesia. In fact, there are other factors that need to be improved in order to increase investor interest, namely policy factors related to administrative uncertainty, interpretation and enforcement of existing regulations, environmental regulations, duplication and inconsistency of regulations, uncertainty regarding disputed land claims and protected areas, infrastructure (including access to roads, ports, availability of electricity and other supporting facilities), socio-economic agreements, political stability, labor issues, geological  databases, and security.