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All Journal BIP'S : Jurnal Bisnis Perspektif
Setiadi Alim Lim
Program Studi Akuntansi Politeknik Ubaya
Economics, Econometrics & Finance

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Foreign Direct Investment, Indeks Kemudahan Berusaha, Dan Tarif Pajak Penghasilan Negara-Negara ASEAN Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 1 (2021): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.663 KB) | DOI: 10.37477/bip.v13i1.201

Abstract

The inflow of Foreign Direct Investment is needed by all countries in the world tobe used as a catalyst to achieve the goals of sustainable development in allaspects of a country's life. Countries in the Southeast Asia Region that aremembers of ASEAN also need Foreign Direct Investment. The success of acountry in attracting Foreign Direct Investment inflows is determined by manyfactors, including the ease of doing business and the income tax rate. In thisstudy, a comparative study was conducted between the success of ASEANcountries in obtaining Foreign Direct Investment inflows with the success ofachieving a high index of ease of doing business and the use of competitiveincome tax rates. The comparison was only made between 10 ASEAN membercountries from 11 ASEAN member countries, because of the difficulty in collecting data from 1 other ASEAN member country, namely Timor Leste. The results showed that Singapore succeeded in attracting the largest Foreign DirectInvestment inflows among other ASEAN countries, amounting to 59.10% of thetotal Foreign Direct Investment inflows from ASEAN countries. Singapore'ssuccess in attracting the largest Foreign Direct Investment inflow among otherASEAN countries is directly proportional to its achievement in obtaining the bestease of doing business index and the lowest income tax rate compared to otherASEAN countries. Meanwhile, for other ASEAN countries, there is no visiblecomparison between the success of obtaining Foreign Direct Investment with theease of doing business index and the Income Tax rate.
Faktor-Faktor Untuk Meningkatkan Penerimaan Pajak Pertambahan Nilai Di Indonesia Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 2 (2021): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.174 KB) | DOI: 10.37477/bip.v13i2.219

Abstract

In the current era of the economic crisis caused by the Covid-19 virus pandemic, the performance of tax revenues worldwide is declining. Indonesia's tax revenues in 2020 experienced a significant decline, including Value Added Tax receipts which decreased by 14.89% compared to 2019. This study shows that in the current situation there are factors that support and hinder the increase in Value Added Tax revenues. Factors that support the increase in Value Added Tax revenue include: an increase in the fiscal deficit, a decrease in imports, a longstanding Value Added Tax, and the efficiency of tax administration by the government. Meanwhile, the factors that hindered the increase in Value Added Tax revenue were: negative Gross Domestic Product growth, decreased service consumption, decreased C-Value Added Tax efficiency. To increase the value added tax revenue, it is better not to increase the Value Added Tax rate, because most countries in ASEAN use a tariff of 10% or less, except in the Philippines where the rate is 12%. If the rate of Value Added Tax is still increased, the maximum is not more than 12%, and it is temporary in nature for now and will be returned to the original rate or lower after the economic crisis era has passed. Expansion of the object of Value Added Tax can be done, among others, by reducing goods and services that are exempt from the imposition of Value Added Tax, which are facilities freed, are not collected, and are borne by the government. If there is an expansion of the object of the imposition of Value Added Tax, then it should be done very selectively and not to be counterproductive by still giving exceptions to basic necessities that are needed by the community and services that have social objectives or based on international rules are exempt from being imposed. It is also hoped that the reduction in the number of exempt goods and services will not interfere with the economic activities of the community, let alone cause unrest in the community.
Pajak Kekayaan, Alternatif Sumber Penerimaan Pajak di Indonesia Merespons Pandemi Covid-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 1 (2022): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.703 KB) | DOI: 10.37477/bip.v14i1.243

Abstract

In response to the decline in tax revenue due to the Covid-19 pandemic, the government has issued a regulation to collect a new tax, namely the Carbon Tax through Law Number 7 of 2021 concerning Harmonization of Tax Regulations. Because this Carbon Tax is being implemented for the first time in Indonesia and its calculation is also not simple, it is estimated that the successful collection of it will take a long time. Whereas the need to explore new sources of tax revenue is needed at this time in the short term to cope with sharply increasing expenditures in order to overcome the medical and social impacts of the Covid-19 pandemic. The government could consider implementing a Wealth Tax in addition to existing taxes including the Carbon Tax. Wealth Tax in addition to increasing tax revenues can also be used as a means of redistribution of wealth in order to reduce the wide gap between the rich and the poor. The proposed Wealth Tax is a Wealth Tax that is levied only once, intended for individuals, with a threshold as well as Non-Taxable Wealth (NTW) of Rp21,000,000,000.00 for unmarried taxpayers and Rp22,500,000,000.00 for marriage taxpayers, using progressive rates of 0.2%, 0.4%, 0.6%, and 0.75%, and can be repaid in installments for 5 years. The basis for imposition of Wealth Tax is net assets, namely the total assets minus the total liabilities reported in the Annual Income Tax Return (SPT) of the previous year's individual taxpayers minus the Non-Taxable Wealth (NTW). Using data on the wealth of the Indonesian population in 2018, it is estimated that thecollection of this Wealth Tax can generate additional tax revenues of around 0.83% of the Gross Domestic Product in 2020.
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