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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri SEIKO : Journal of Management & Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Proaksi Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Neraca Manajemen, Akuntansi, dan Ekonomi
Agustin, Beby Hilda
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Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

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Implications of The Harmonization of Tax Regulations Law and Tax Incentives Related to Covid-19 Isnaniati, Siti; Agustin, Beby Hilda; Aditya, Dafid Isha
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p67-78

Abstract

This study examines how the Law on Harmonization of Tax Regulations (HPP) related to taxation in connection with Covid 19 concerning tax obligations for VAT and PPS. The qualitative research uses a literature study method that conducts a critical and in-depth analysis of journals and articles related to the 2022 HPP Law, VAT, and Tax Amnesty (2018-2023). Based on research, it was found that despite the existence of VAT in the HPP Law, the provision of VAT incentives increased relatively high, amounting to IDR 38.43 trillion or grew 45.86 percent (Masitoh, 2022). The HPP Law also regulates a new tax program, the Voluntary Disclosure Program (PPS). The factor affecting the implementation of the 2022 tax PPS is to increase 2022 tax revenues starting from the State Budget, which has yet to reach the target due to the Covid-19 pandemic in 2020-2021.
Co-Authors Aditya, Dafid Isha Awalina, Putri Erlikawati, Erlikawati Ersamawanti, Herfika Hasibuan, Hammam Aly Isnaniati, Siti Kalimah, Sri Kusuma, Marhaendra Mardiana, Satya Putri Niam, Muhammad Alfa Ni`am, Mohammad Alfa NUR KHOLIFAH Nuraini, Vidya Pramiana, Omi RR. Ella Evrita Hestiandari Sandi, Ferdy Ari Santos , Alfredo Dos Srihastuti, Eni