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This Author published in this journals
All Journal Advances in Global Economics and Business Journal Journal of International Conference Proceedings
Made Laksmi Sena Hartini
Mahasaraswati University Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Other

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Analysis of Tax Incentives Policy for Tourism Sector in Indonesia as Economic Stimulus during the Covid-19 Outbreak Made Laksmi Sena Hartini; Kadek Apriada
Advances in Global Economics and Business Journal Vol. 1 No. 2 (2020): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

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Abstract

Tourism sector is one of the sectors significantly affected by Covid-19 pandemic. The government has provided various stimulus in fiscal and non-fiscal, one of them is tax incentives for tourism sector. This study used explorative and descriptive approach, and a qualitative method with exploratory and descriptive approach. The study underlined several tax incentives to increase the people's purchasing power and productivity in the tourism sector, thus socializing any tax regulation is necessary to avoid problems in the application.
Super Tax Deduction: Tax Incentives for Development of Human Resources Competencies Made Laksmi Sena Hartini; Ni Luh Gede Mahayu Dicriyani
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1368

Abstract

Industrial Revolution 4.0 has had a huge and far-reaching impact, particularly on the employment sector, where robots and machines will eliminate many jobs in the world. Government commitment in improving the competence of Indonesian human resources is by providing tax incentives for businesses who carry out work practices, apprenticeships, and/or learning activities in the context of fostering and developing certain competency-based human resources called Super Tax Deduction. This study used a qualitative approach with literature research (library research) method. Based on the conducted study, the Super Deduction Tax can only have a significant impact on the company if it is balanced with the provision of additional gross income reductions and many requirements that must be met to be able to take advantage of Super Tax Deduction.
Co-Authors Kadek Apriada, Kadek Ni Luh Gede Mahayu Dicriyani