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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Aplikasi Perpajakan
Titi Yuniarti
Fakultas Ekonomi Dan Bisnis Universitas Mataram
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Peran Kawasan Ekonomi Khusus Mandalika Lombok Terhadap Pengembangan Ekonomi Lokal (PEL) Masrun Masrun; Wahidin Wahidin; Titi Yuniarti; M. Firmansyah
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 8 No. 1 (2022): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.051 KB) | DOI: 10.29303/jseh.v8i1.17

Abstract

Mandalika Special Economic Area (KEK) has resonated as a national priority tourism center. ITDC as the regional implementing operator is building various facilities in the region. The large investment in the Mandalika area is certainly encouraging as well as alarming. This research is to explore deeply by identifying various business opportunities that can be developed at Mandalika Lombok KEK and strategizing local economic development around the Mandalik area. So that the specific target in this study is to give birth to the Local Economic Development Model in Mandalika Lombok KEK. The research was conducted qualitatively, data obtained from: Literature And Field Data Study with informants interviewed: 1). Business actors around Mandalika KEK, 2). Tourism activists, 3). Academics in tourism. From the results of the study can be described as follows: (a). The economic condition of the people in and around mandalika kek showed an increase in income before the covid pandemic, but decreased during the pandemic, (b) The economic condition of UMK in and around Kek Mandalika showed an increase in income before the covid pandemic, but decreased during the pandemic, (c). Local Economic Development that can be applied with the Mandalika KEK, can be done with the development of clusters with PEL categories in the field of Tourism, Art Market, lodging services and Creative Industries
PERLAKUAN INSENTIF WAJIB PAJAK UMKM TERHADAP PENERAPAN PERATURAN PEMERINTAH NO.23 TAHUN 2018 (TARIF PAJAK 0,5%) PADA CV.RINJANI EKA PERSADA MELALUI KONSULTAN FARIDAH, SE. KOTA MATARAM Sukmawati Fadilah; Titi Yuniarti
Jurnal Aplikasi Perpajakan Vol. 3 No. 1 (2022): Jurnal Aplikasi Perpajakan, Mei 2022
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v3i1.28

Abstract

Judul dari penelitian ini Perlakuan Insentif Wajib Pajak UMKM Terhadap Penerapan Peraturan Pemerintah No.23 Tahun 2018 (Tarif Pajak 0,5%) Pada CV. Rinjani Eka Persada Melalui Konsultan Faridah , SE. Kota Mataram”. Tujuan penelitian ini untuk mengetahui bagaimana perlakuan insentif wajib pajak UMKM terhadap penerapan peraturan pemerintah No.23 tahun 2018 (tarif pajak 0,5%) yang di kuasakan pada konsultan. Berdasarkan hasil dari pembahasan, pemerintah melalui Kementerian Keuangan mengeluarkan kebijakan melalui Peraturan Menteri Keuangan (PMK) PMK-09/PMK,03/2021 tentang insentif PPh Final UMKM Ditanggung Pemerintah sebesar 0,5% DTP dan diperpanjang dalam PMK-82/PMK.03/2021 Terhitung dari bulan jan-des 2021. Adapun subjek pajak yang dikenakan UMKM yakni orang pribadi dan badan usaha (PT, CV, Firma, dan Koperasi) yang memiliki penghasilan bruto kurang dari Rp 4,8 M Setahun dan sudah terdaftar dalam UMKM dan mempunyai NPWP. Dalam PMK 82/PMK.03/2021 Ada 6 jenis insentif pajak dampak Covid-19 yang diperpanjang hingga Desember 2021,salah satunya PPh Final PP 23 Tahun 2018 dalam hal ini , CV. Renjani Eka Persada mengikuti program pemerintah yakni insentif PPh Final UMKM Ditanggung Pemerintah sebesar 0,5% DTP dimana pajaknya dikuasakan oleh Konsultan Faridah,SE. pada kantor Konsultan faridah, SE. dan hanya 1 (satu) UMKM yang ikut program pemerintah yakni CV. Rinjani Eka Persada.
Co-Authors M. Firmansyah Masrun Masrun Sukmawati Fadilah Wahidin Wahidin