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All Journal Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik Indonesian Accounting Research Journal
Tamba, Fanny Yolan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Skema IVE Model sebagai Stimulus Perekonomian Indonesia untuk Lolos dari Jebakan Pendapatan Menengah Panjaitan, Sartika N.; Tamba, Fanny Yolan; Situmorang, Fransiska
Jurnal Acitya Ardana Vol 3 No 2 (2023): Dinamika Kebijakan Publik VI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jaa.v3i2.2240

Abstract

UMKM di Indonesia masih dihadapkan pada berbagai masalah. Salah satu masalah yang krusial adalah ketidakmampuan UMKM dalam menyusun laporan keuangan. Gagasan IVE-Model muncul untuk menjawab permasalahan ini. IVE-Model adalah skema sertifikasi yang dilakukan oleh pemerintah bagi UMKM agar mampu menyusun laporan keuangan. Keberhasilan IVE-Model juga ditentukan oleh keterlibatan dari berbagai pihak. Skema ini diharapkan dapat mendorong UMKM agar mau dan mampu menyusun laporan keuangannya. Oleh karena itu, UMKM sebagai tonggak besar perekonomian Indonesia dapat menjadi harapan besar bagi tercapainya visi Indonesia emas 2045.
Potensi Tax Avoidance Atas Implementasi Tax Holiday: Literature Review Tamba, Fanny Yolan
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6531

Abstract

Tax Holiday policy, which aims to attract direct foreign investment (FDI), provides a reduction or exemption from income tax to certain companies. Although this policy has succeeded in increasing the amount of investment, there are indications that the tax incentives can also be utilized instead of the company to avoid taxes, thereby reducing state revenue. By using the research method literature review, researchers will discuss the effect of tax holiday directly on state revenue by increasing the number of foreign investors, the potential for tax avoidance that can arise due to the implementation of tax holiday, and tax authority efforts to be able to make effective and continue to provide efforts Taxation ease of taxation for foreign investors. Therefore, to optimize the benefits of the Tax Holiday policy, the government needs to increase bureaucratic transparency and efficiency, through the integration of OSS, effective supervision, and education to the community.
Co-Authors Panjaitan, Sartika N. Situmorang, Fransiska