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All Journal Jurnal Hukum dan HAM Wara Sains West Science Law and Human Rights
Henry Kristian Siburian
Universitas Budidarma Medan
Humanities Law, Crime, Criminology & Criminal Justice

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Tinjauan Implementasi Pajak Terhadap Kesejahteraan Masyarakat Henry Kristian Siburian; Muhammad Subandi; Arief Fahmi Lubis; Indawati; Dasep Supriatna
Jurnal Hukum dan HAM Wara Sains Vol 2 No 02 (2023): Jurnal Hukum dan HAM Wara Sains
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.988 KB) | DOI: 10.58812/jhhws.v2i02.232

Abstract

Pajak merupakan salah satu instrumen ekonomi suatu negara. Mayoritas pajak sebagai sumber pendapatan nasional melebihi lima puluh persen pendapatan Nasional. Ketika suatu negara memiliki pendapatan pajak yang lebih besar, misalnya, itu dapat menciptakan lebih banyak pekerjaan, mengurangi pengangguran, dan menyediakan pendidikan dan perawatan kesehatan yang lebih baik. Selain instrumen yang cocok untuk distribusi pendapatan. Saat ini dalam perekonomian, masalah yang paling signifikan adalah distribusi pendapatan. Dimana yang kaya semakin kaya dan yang miskin semakin miskin. Ketika pajak menjadi alat untuk mengurangi ketimpangan pendapatan, baik yang berdampak pada kesejahteraan masyarakat maupun tidak, pemerintah menjalankan berbagai program dan paket stimulus, termasuk perpajakan. Beberapa kebijakan di sektor perpajakan antara lain berupa pemberian insentif bagi pekerja di sektor yang terdampak langsung oleh pandemi melalui fasilitas pajak DTP PPh 21, penurunan tarif PPh Badan, pembebasan PPh 22 Impor, pembebasan pajak impor alat kesehatan dan vaksin. Penelitian ini menggunakan jenis penelitian kepustakaan (Library research), yaitu serangkaian kegiatan yang berkenaan dengan metode pengumpulan data pustaka, data informasi dengan menempatkan fasilitas yang ada di perpustakaan seperti buku, majalah, dokumen, internet, Penelitian kepustakaan murni yang terkait dengan obyek penelitian ataupun dalam kaitannya dengan hal ini. Menurut temuan penelitian ini, peran pajak belum menjawab atau memenuhi kebutuhan masyarakat. Misalnya, masih banyak jalan yang rusak dan belum diperbaiki, serta fasilitas jembatan yang masih kurang. Akibatnya, distribusi barang terhambat sehingga menimbulkan ekonomi biaya tinggi.
The Role of Competition Law in Encouraging Innovation and Competitiveness of Companies in West Java Emmi Rahmiwita Nasution; Henry Kristian Siburian; Loso Judijanto; Efendi Sugianto
West Science Law and Human Rights Vol. 1 No. 04 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wslhr.v1i04.320

Abstract

This study explores the complex relationships that exist between innovation, competitiveness, and competition legislation in West Java, Indonesian businesses. West Java's varied industrial landscape makes it a perfect place to study how competition legislation influences creativity and competitiveness. Using a mixed-method approach, the study combines survey data that is quantitatively collected with qualitative information obtained through interviews. The results show that a sizable majority of West Javan businesses have a favorable opinion of competition legislation and see it as a tool for ensuring openness and fair competition. Notably, a significant fraction of these businesses also devote a notable amount of their resources to research and development (R&D) and actively participate in innovation activities. According to the survey's findings, firms may be encouraged to invest in innovation by competition laws that are properly implemented, which is consistent with neoclassical economic theory. In spite of the favorable attitudes and investments in innovation, there are differences amongst West Javan enterprises in competitiveness metrics like market share and profitability. This highlights the intricate connection—which varies depending on the sector and industry—between company competitiveness and competition legislation. Qualitative insights gleaned from interviews shed light on the dynamics and obstacles unique to the industry, highlighting the necessity of customized strategies for competition law enforcement. The paper also outlines obstacles, including a lack of knowledge about competition law among enterprises, resource limitations that regulatory bodies must deal with, and worries about intellectual property protection in very competitive markets. These results highlight the need of raising awareness and developing capacity among regulatory agencies as well as businesses. The research has consequences for policymaking as well, pointing to the need for programs to raise business understanding, provide funding to regulatory bodies, and create safeguards for intellectual property rights. The study adds to our knowledge of how competition legislation affects corporate behavior and offers insightful information that can guide regulatory strategies in developing nations like West Java.
Co-Authors Arief Fahmi Lubis Dasep Supriatna Efendi Sugianto Emmi Rahmiwita Nasution Indawati Loso Judijanto Muhammad Subandi