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All Journal Krisna: Kumpulan Riset Akuntansi JASF (Journal of Accounting and Strategic Finance) Journal of International Conference Proceedings SENEMA
Ni Luh Gede Mahayu Dicriyani
Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal of International Conference Proceedings

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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 Ayu Babro Valentina Gusti Ayu Chandra Dewi K. Budiartha Made Laksmi Sena Hartini Ni Luh Putu Sandrya Dewi Putu Kepramareni