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All Journal Ilomata International Journal of Tax and Accounting Jurnal Ilmu Administrasi Publik
Johansyah Zaini
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Tax Policy Strategies Related to Dividend Tax in an Effort to Increase Investors at the Primary Tax Office of Menteng Dua, Jakarta Dwi Agustina; Yosua Richard Angky; Johansyah Zaini
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.233 KB) | DOI: 10.52728/ijtc.v3i2.461

Abstract

The government issued Government Regulation Number 9 of 2021 to improve the investment climate and accelerate economic recovery in Indonesia. One of the policies passed was a dividend tax. This study aims to analyze the policy strategy carried out by the Primary Tax Office of Menteng Dua, Jakarta to increase the number of investors by utilizing the dividend tax that has been made by the government. Data collection in this study was conducted through literature study, interviews, observation, and documentation. The results of the analysis show that the dividend tax policy strategy carried out by the Primary Tax Office of Menteng Dua, Jakarta to increase the number of investors was to develop a culture that supports the strategy, create an effective organizational structure, direct marketing efforts policies, plan budgets, develop and empower information systems, and connect the employee and organizational performance. Although several strategies had been implemented, the implementation had not been optimal because due to the large number of taxpayers the tax office did not conduct a special campaign regarding dividend tax. The campaigns were carried out only through representative accounts without a special budget.
Analisis Implementasi Kebijakan Zakat Sebagai Pengurang Penghasilan Kena Pajak Wajib Pajak Orang Pribadi Pada Kantor Lazismu Di Jakarta Pusat Tahun 2018 Abdul Rahmat; Johansyah Zaini
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2682

Abstract

This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.
Co-Authors Abdul Rahmat Dwi Agustina Yosua Richard Angky