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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Manajemen STIE Muhammadiyah Palopo Balance Vocation Accounting Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Pajak dan Keuangan Negara (PKN) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Educoretax Pengmasku Journal of Law, Administration, and Social Science Akuntansiku Jurnalku Journal of Governance, Taxation, and Auditing
Marfiana, Andri
Politeknik Keuangan Negara STAN
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Study of Government Regulation Number 23 of 2018 In Order to Minimize Tax Avoidance GAPS Suparna Wijaya; Ferry Irawan; Andri Marfiana; Suripto Suripto; Tomi Hadi Lestiyono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6345

Abstract

Tax avoidance is assumed to be one of the causes why the government could not achieve the tax revenues. On the other hand, it also lowers the tax ratio. The purpose of this study is to examine Government Regulation Number 23 of 2018 in order to minimize tax avoidance loopholes. The research method used is qualitative with a thematic approach. The results of the study indicate that tax avoidance is an instrument to minimize tax payments by taking advantage of loopholes in the legislation. Government Regulation Number 23 of 2018 is a provision issued by the government in order to provide convenience for taxpayers to be able to fulfill their tax obligations. In addition, the provision of a lower tariff of 0.5% is expected to increase disposable income. Furthermore, this disposable income can gradually increase gross domestic income, and further increase the taxation base in general. However, the application of Government Regulation Number 23 of 2018 can be utilized by taxpayers to minimize the tax burden that must be paid. This study provides two important recommendations they are: further regulation regarding commercial operations, and provisions regarding freelance work.
Co-Authors Agus Sunarya Andani, Evi Bayu Firdaus, Adi DARMANSYAH . Fajar Yulianto Ferry Irawan Hadiwibowo, Yuniarto Haniyah, Rizqi Hendo, Nadia Fransisca M. Sukarno Mahfuza, Dana Ulfi Manullang, Rafika Surya PEBRY, Aldo Junaidi Pohan, Fawwaz Muhammad Zakli Primandita Fitriandi Putri, Ayudya Purwani Rahayu Kusumawati, Rahayu Richo Mukti Ardiyanto Sakti Prabowo, Sakti Santoso, Rizky Aji Sitio, Yuni Esra Surya Supriyadi Supriyadi Supriyadi Suripto Suripto Tomi Hadi Lestiyono Tri Widyastuti Wahyuni, Desak Ari Gita Yohanes Praka Mael Putra