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Long-Term Effect of Taxation as a Fiscal Policy Instrument for National Economic Recovery Al-hafidz, Zulfikar; Waridin, .
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.266

Abstract

Taxation is a fiscal policy instrument that has a nearly 70% influence on the state budget and has a positive effect on the country's economy. The foundation for implementing state tax collection procedures is tax reform. Because of the pandemic situation, the government has been forced to implement tax reform (Law No. 7 of 2021) in order to prepare for the slowing national economy. The primary goal of this research is to determine how GDP responds to changes in tax instruments. GDP, government spending, the ratio of tax revenues, PPn, PPh, and government spending were used as samples from 1990 to 2020. The VAR approach was used because it can show how each variable responds to shocks from other variables. The findings indicate that the causality test occurs between the VAT variable and the tax-to-GDP ratio variable. The IRF output represents the overall GDP's positive response to shocks in each variable. Suggestions for increasing tax revenue, the government should optimize PPn and PPh as policy instruments to improve the economy in the face of the Covid-19 Pandemic.
Pola Distribusi Petani Tembakau di Kecamatan Bulu Kabupaten Temanggung Waridin, Waridin; Al-hafidz, Zulfikar; Suciati, Ika
Jurnal AGRISEP JURNAL AGRISEP VOL 22 NO 02 2023 (SEPTEMBER)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jagrisep.22.02.489-504

Abstract

Temanggung Regency is one of the areas that distributes the largest tobacco products in Central Java Province. The strategic location on the slopes of a mountain makes tobacco plants suitable to be used as a source of agriculture in the region. The large number of agricultural lands spread across Temanggung Regency provides abundant agricultural products. But in reality, the development of this tobacco farmer business has experienced many problems, such as unstable selling prices, decreased farmer productivity, and changing harvest times. This research study aims to analyze the factors that influence the income of tobacco farmers in Temanggung Regency. This study uses primary data through direct observation and direct interviews with tobacco farmers using questionnaires and secondary data as research support. The results of this study indicate that the marketing of tobacco produced by farmers has several channels such as warehouses, brokers, factories, tengquats, and small traders. Suggestions for further research by adding marketing margin analysis and added value analysis to enrich the research discussion.