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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Keuangan dan Bisnis
Kalyana Mitta Kristanti
Universitas Indonesia
Economics, Econometrics & Finance Social Sciences

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Penyesuaian Lapisan dan Tarif PPh Orang Pribadi: Agresif atau Progresif? Kalyana Mitta Kristanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.600

Abstract

In 2022, Indonesia would apply changes in tax brackets and rates for personal income tax. This adjustment is based on the Article 17 Paragraph 1 Tax Harmonization Law Number 7 of 2021. The government tries to accommodate the needs of the community through formulating process of this regulation. In particular, it provides convenience to the lower-middle income community and encourages an even distribution of income. People belonging to the high wealth income will be subject to the highest tariffs that have just been set through this law. Through a qualitative descriptive method in which data collection is carried out by taking from literature review; law, articles, books, and website, the author tries to analyze changes in brackets and rates of personal income tax. This study presents illustrations of the calculation to explain the difference in the amount of income tax payable before and after the implementation of the Tax Harmonization Law. In addition, the analysis of the principles of equity and democracy on the adjustment of layers and tax rates is elaborated in this paper. The results obtained explain that with the application of the new tax rate, taxpayers get a tax burden relief because the tax expense is lower due to the broadening of income range. However, wealthy taxpayers will pay more taxes because of the higher tax rates. This condition proves that the new tax rate supports vertical fairness in the taxation system. In addition, the implementation of regulations related to tax rates adjustment provides evidence that the implementation of democracy has been implemented. The adjustment of tax brackets and rates has a positive impact on the community and the government so that the allocation of tax revenues can run optimally to support the welfare of the community.
Pajak Karbon dalam Langkah Pelestarian Lingkungan Kalyana Mitta Kristanti; Prianto Budi Saptono
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5600

Abstract

There are three objectives in this research. The first objective is to analyze Indonesia's commitment to reducing greenhouse gas (GHG) emissions. The second objective is to examine the carbon tax regulations that have been set by the government. The third objective is to analyze the potential of a carbon tax in environmental conservation. The research method used is the descriptive qualitative method. This study elaborates on three research findings. The first research result shows that the Indonesian government has committed to reducing GHG emissions. This is stated in sustainable and environmentally friendly development activities and is on the 2020-2024 National Medium-Term Development Plan agenda. The government also stipulates laws and regulations to reduce gas emissions. The second research result elaborates that the government has passed the carbon tax regulation as an effort to accelerate climate change mitigation. Carbon tax provisions are applied to the use of carbon-containing products or activities that produce carbon emissions. The third research result explains that the determination of a carbon tax has the potential to protect the environment. Thus, the carbon tax is used to correct the social costs arising from negative externalities due to environmental pollution.
Co-Authors Prianto Budi Saptono