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All Journal International Journal of Business, Law, and Education
Azhariani Fitri, Nabiela
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Economic Analysis of Law in Increasing Value Added Tax Rate Policy Azhariani Fitri, Nabiela; Luth, Thohir; Hamidah, Siti
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.825

Abstract

The policy of increasing the value-added tax (VAT) rate by 11% was implemented in 1st April 2022, with further increase to 12% scheduled by Januari 2025. This policy sparked both support and criticism. This study aims to analyze the concept of VAT rate increase policy aligns with the utility principle through the lens of economic analysis of law. The research adopts a juridical-normative methodology, utilizing statutory and conceptual approaches. Legal issues requires an interdisciplinary approach, which integrates law with other disciplines, especially economics, to provide a comperhensive solution. This approach eludicates economic consequenses of legal implementation and examines how law can shape economic behavior. The policy of increasing the VAT rate must lead to an increase in state revenue to enhance public welfare through efficient public serice programs and effective redistribution of tax revenue,thereby improving the quality of life for the population without causing significant harm to specific groups
Co-Authors Luth, Thohir Siti Hamidah