Suchergebnisse

Tax is one of the reliable state revenues. To optimize tax revenue as a source of state revenue, there needs to be excellent service for each taxpayer. The shadows of the lack of tax revenue continue to lurk. Tax revenue performance, which is the biggest contributor to state revenue, began to slow down. This paper wants to reveal whether the various forms of tax incentives are indeed an urgent need for investors? The provision of tax incentives will indeed suppress the performance of tax revenue. Tax incentives are a determinant of investment activities, but not the only one. Do not let the core of the problem be in another domain, but tax incentives are used as a solution. The results of this paper are in the form of an analysis of literature studies that in a broad perspective, temporary tax incentives have a greater short-term impact than permanent policies. Tax incentives are a necessary requirement to spur investment but are not sufficient to reach sustainable economic growth. In essence, the government must "maintain the spirit" of tax incentives by dedicating them in the corridor of improving the investment climate. And in this era of economic transparency and conducive democracy, domestic policy makers should be able to issue policies that are supposed to apply (ius constitutum) should not apply (ius constituendum) so that "marwah" tax incentives can be maintained justice and benefit that can felt by all Indonesian people. Keywords: Tax Incentives, Marwah, State Revenue, Goverment of PolicyPajak adalah salah satu penerimaan negara yang andal. Untuk mengoptimalkan penerimaan pajak sebagai sumber penerimaan negara, perlu ada layanan yang sangat baik untuk setiap wajib pajak. Bayang-bayang kurangnya penerimaan pajak terus mengintai. Kinerja penerimaan pajak, yang merupakan penyumbang terbesar bagi penerimaan negara, mulai melambat. Tulisan ilmiah ini ingin mengungkapkan apakah berbagai bentuk insentif pajak memang merupakan kebutuhan mendesak bagi investor? Pemberian insentif pajak memang akan menekan kinerja penerimaan pajak. Insentif pajak merupakan penentu kegiatan investasi, tetapi bukan satu-satunya. Jangan biarkan inti masalah berada di domain lain, tetapi insentif pajak digunakan sebagai solusi.Hasil dari tulisan ilmiah ini adalah dalam bentuk analisis studi literatur dalam perspektif luas, dimana insentif pajak temporer memiliki dampak jangka pendek yang lebih besar daripada kebijakan permanen. Insentif pajak merupakan persyaratan yang diperlukan untuk memacu investasi tetapi tidak cukup untuk mencapai pertumbuhan ekonomi yang berkelanjutan. Intinya, pemerintah harus "menjaga marwah" insentif pajak dengan mendedikasikan mereka dalam meningkatkan iklim investasi. Dan di era transparansi ekonomi dan demokrasi yang kondusif ini, pembuat kebijakan dalam negeri harus dapat mengeluarkan kebijakan yang seharusnya berlaku (ius constutumum) bukan sebaiknya berlaku (ius constituendum) agar "marwah" insentif pajak dapat terjaga keadilan dan kemaslahatannya yang dapat dirasakan seluruh rakyat Indonesia. Kata kunci: Insentif Pajak, Marwah, Penerimaan Negara, Kebijakan Pemerintah

DGT in terms of issuing Government Regulation Number 23 of 2018 which is a revision of PP No. 46 of 2013 is valid July 1, 2018 with different time limits for various tax subjects and returns to the general PPh imposition when the policy ends. The final PPh rate for MSME players has a lower turnover of Rp4.8 billion per year to 0.5% down from 1%. This policy aims to stimulate MSME business, encourage community participation and taxation knowledge. The implementation of this policy can grow the number of MSME taxpayers (WP). In 2017, the taxpayers of MSME was 2.3% (1.4 million of the 60 million SMEs). On the other hand, the implementation of the policy has a negative impact on state revenues, estimated to decrease by Rp1-1.5 trillion during July-December 2018. In order to be effective, the Government must assist MSME players in their utilization and prepare strategies to deal with various policy barriers, through bookkeeping socialization simple and easy-to-understand and affordable taxation applications, especially micro-entrepreneurs spread across Indonesia.