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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Helmi Zus Rizal
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Economics, Econometrics & Finance

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EFEK INSENTIF PERPAJAKAN BERDASARKAN DASAR PENGENAAN PAJAK DAN TARIF PAJAK TERHADAP EKONOMI SECARA MAKRO : STUDI KASUS INDONESIA Mohammad, Ryan; Helmi Zus Rizal; Gede Satria Pujanggo, PG
Scientax Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i2.91

Abstract

Due to National Economy Recovery program, the Indonesian Government had conducted severalTax Incentive Policies to escalate economic growth faster. However, we have not found any studyto measure the policies' effect on macroeconomic indicators. In this paper, we attempt to find theimpact of Tax Incentive Policies that had been implemented for the end of the year of 2018. Ourpurpose is solely to find general understanding and knowledge about Tax Incentive Policies' effecton Macroeconomy. Based on the examination test using The Impulse Response Function method,we discovered that Tax Incentive Policies positively impact Investment, gross domestic product, and unemployment.Specifically, Tax Incentive Policies based on Tax Rates have a better positive impact than TaxIncentive Policies based on Tax Base. However, those impact only relatively sustains in a short period.
Evaluation of corporate income tax rates reduction policy applied to the general equilibrium approach and the degree of self-financing method: Case study in Indonesia Ryan Mohammad; Helmi Zus Rizal
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.488

Abstract

The reduction of the corporate income tax rate from 25% to 22% in 2020 is one of the Indonesian government's initiatives to hasten the country's economic recovery in response to the COVID-19 pandemic. In this paper, we aim to evaluate those policies’ impact on other tax revenue policies. According to our estimation using the General Equilibrium approach and the Degree of Self Financing (DSF) method, the measurement results demonstrate that nearly a quarter of 93,8% from the total lost tax revenue resulting from the policy of lowering the corporate income tax rate will be made up for by an increase in other tax revenues in the form of: 17.55 percent of individual income tax revenue, 5.94 percent of VAT, and 0.000197 percent of Tax on Deposits. However, given that only a quarter of 93,8% from the lost corporate income tax revenue will be recovered, the government's decision to keep the corporate income tax rate at 22 percent in 2022 and beyond is still reasonable.
Co-Authors Gede Satria Pujanggo, PG Mohammad, Ryan Ryan Mohammad