ACADSTAFF UGM

CREATION
Title : Kebijakan Insentif Pajak Penghasilan bagi UMKM di DIY: Realisasi dan Relevansinya dengan Prinsip Kesamaan dalam Perpajakan
Author :

Dahliana Hasan, S.H., M.Tax., Ph.D. (1) Adrianto Dwi Nugroho, S.H., Adv.LLM.,LL.D. (2)
Date : 1 2010
Keyword : Insentif Pajak Penghasilan,UMKM,Yogyakarta Insentif Pajak Penghasilan,UMKM,Yogyakarta
Abstract : The tax incentive indirectly providedfor micro, small and medium enterprises as laid down in Article 3 1 E o f the Income Tax Act is indicated o f being discriminative, as the incentive will only be providedfor Resident Corporate Taxpayer. Moreover, the policy is also considered ineffective, as many micro, small, and medium enterprises in Indonesia are roughly consisted ofIndividual Taxpayers. Therefore, there is a needfor conducting a further study on the policy and perhaps formulating a better tax incentive policyfor micro, small and medium enterprises in thefuture. This research aims at analyzing and providing an elaborative description on whether or not the tax incentive laid down in Article 3 1 E o f the Income Tax Act has violated the principle of equality in taxation, in which taxpayers being in the same circumstances shall be treated the same, and taxpayers not being in the same circumstances shall not be treated the same. Moreover, the research also aims at reviewing the implementation of the policy in Yogyakarta, Bantu!, and Sleman regencies within the 2009 Fiscalyear. Based on the results of the above research, this research will attempt atformulating a better tax incentive policyfor micro, small and medium enterprises in thefuture. The results show that even though the policy specifically targeted at Resident Corporate Taxpayers, it nevertheless upholds the principle of equality in taxation. Moreover, the implementation of the policy in three regencies in D1 Yogyakarta Province may not be evaluated yet, as the 2009 Fiscal Year has not ended, and taxpayers would only have to submit their taxfiles on April 2010 at the latest Lastly, in the future, the Government and the House of Representatives shall be able to formulate a better tax incentive policy for micro, small and medium enterprises by, among others, targeting the policy at such enterprises carried on by Resident or Non resident Individual Taxpayers.
Group of Knowledge : Bidang Ekonomi Lain Yang Belum Tercantum
Original Language : Bahasa Indonesia
Level : Nasional
Status :
Published
Document
No Title Document Type Action
1 2010 Volume 14 Nomor 2 Kajian Ekonomi Keuangan - 65-133-1-SM - Kebijakan Insentif Pajak Penghasilan bagi UMKM di DIY Realisasi dan Relevansinya dengan Prinsip Kesamaan dalam Perpajakan.pdf
Document Type : [PAK] Full Dokumen
[PAK] Full Dokumen View
2 Korespondensi submit jurnal KEK BKF.pdf
Document Type : [PAK] Bukti Korespondensi Penulis
[PAK] Bukti Korespondensi Penulis View
3 PDFsam_merge.pdf
Document Type : [PAK] Full Dokumen
[PAK] Full Dokumen View