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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Educoretax Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Gultom, Yulifar Amin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Dampak Insentif Fiskal Perpajakan Mobil Listrik Berbasis Baterai di Indonesia Firdiansyah, Akhmad; Gultom, Yulifar Amin
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2503

Abstract

The acceleration of the battery-based electric vehicle program will soon be realized in Indonesia considering the concerns about the impact of carbon pollution and global warming, the government's role in making fiscal policies in the form of tax incentives has been made, but it is necessary to carry out an in-depth analysis of the impacts, this research aims to carry out analysis of the impact on tax fiscal policy incentives given to the battery-based electric vehicle industry in Indonesia with an emphasis on battery procurement for national electric vehicles. The analysis approach uses descriptive quantitative methods with the CGE-GTAP analysis tool. The results of this research state that eliminating import duties has a positive effect only on increasing exports and increasing production in all sectors (including electric vehicles) except the EVBattery sector. For other economic components, negative changes can be seen. This shows that the elimination of import duties for batteries failed to encourage the competitiveness of domestic battery production and the terms of trade decreased. The incentive to eliminate import duties accompanied by VAT shows a proxy for domestic and foreign economic policy. Even though it failed to increase GDP, the competitiveness of the battery and vehicle sector, which is the main focus of this research, experienced increased production and increased domestic demand, decreased imports and increased exports. This condition of increasing competitiveness encourages an increase in welfare (equivalent variation).
VAR ANALYSIS: ASSOCIATION BETWEEN NON-PERFORMING LOAN, HOUSING PRICE, ECONOMIC INDICATORS, AND MORTGAGE Gultom, Yulifar Amin; Muchtar, Masruri; Sihombing, Pardomuan Robinson
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

Background: The economic crisis from 2008 to 2009 was due to the collapse of the housing price bubble, which increased the default rate or non-performing loans of mortgages. Much research on non-performing loans compared to property price and economic indicators has been done in other countries, but not in Indonesia. This research is modified to suit the housing market in Indonesia, aiming to investigate causality relationships between non-performing loans, residential property price index, gross domestic product, mortgages, and credit interest rates. It also analyzes the impulse response function and variance decomposition of each variable, focusing on non-performing loans to show the effect of shocks from other variables. Methods: The study uses a vector autoregression model. Findings: The result shows that there are causality relationships between non-performing loans, residential property price index, gross domestic product, mortgages, and credit interest rates. Furthermore, compared to the normal period, in a crisis period, no specific trend is found from the decomposition of all variables to the non-performing loans. Conclusion: This research also shows that monetary and fiscal policies from the government can affect non-performing loans and mortgages. The increase in house prices by the property firm must be applied carefully to avoid a negative effect on the economy. Novelty/Originality of this article: This research is specifically adapted to the housing market in Indonesia, addressing a gap in previous studies. It also provides detailed analysis of impulse response function and variance decomposition focused on non-performing loans.
Analysis of the economic impact of implementing VAT and import duties on the Indonesia-Japan premium beef trade under the IJEPA-FTA scheme: A CGE-GTAP approach Firdiansyah, Akhmad; Hashfi, Hasbiul; Gultom, Yulifar Amin
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1276

Abstract

The implementation of import policy raises critical questions related to fiscal and economic aspects, especially regarding the impact of imposing import VAT without exemption facilities and import duties on premium beef imports for the Indonesian economy. This study investigates the effects of taxation tariffs on premium beef from Japan. This research is a quantitative study using a disaggregated Computable General Equilibrium Global Trade Analysis Project (CGE-GTAP) analysis. It focuses on the impact of predictor simulations on economic variables consisting of GDP, exports, imports, trade balance, equivalent variation, domestic production and demand, and prices. The study compares scenarios when VAT is imposed, when import duty preference under IJEPA is applied, and when VAT is imposed and import duty rates are increased to protect domestic producers. The results of this study show that the impact of the IJEPA agreement between Indonesia and Japan, especially regarding the import of premium beef, benefits both parties, even though the tariff regulated in IJEPA for premium beef is the same as the MFN tariff. There was an increase in GDP, imports, trade balance, domestic production and demand, and prices, but exports and welfare declined. Both simulations showed similar results, but the increase in import duties demonstrated a greater magnitude. This means that producers experience a greater positive impact, but consumers suffer greater losses as well. This study demonstrates that the imposition of VAT accompanied by import duty rates in IJEPA can have a positive effect on the national economy. It is recommended to continue this policy.
Basis Pemajakan Konsumsi dan Penghasilan: Perspektif Pemerintah dan Wajib Pajak Gultom, Yulifar Amin
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.11

Abstract

In taxation, there are two frequently used tax based, income and consumption. According to Indonesia’s tax ratio data, Indonesiaia is still heavily relying to tax income in the form of value added taxes (consumption-based). This study attempts to see which tax base is better in taxpayer’s and government’s perspective. Consumption-based taxation is limited to value added taxes and consumption is limited to household consumption. Meanwhile, income-based taxation is limited to personal income taxes and income is limited to household income. Methods used in this study is mixed method, by doing descriptive study and grounded theory. Discussion is based on the function of taxes, which is budgetair, regulerend, stability, and income redistribution. This study shows that consumption-based taxation is better for government and income-based taxation is better for taxpayer. But, with the rise on income-based taxation, the government will be able to gain additional benefit in the future. Therefore, the government must pay more attention to income-based taxation.
Co-Authors Firdiansyah, Akhmad Hashfi, Hasbiul Muchtar, Masruri Pardomuan Robinson Sihombing