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All Journal COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pendidikan Indonesia (Japendi)
Lie , Gunardi
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Kebijakan Tarif Dalam Menyeimbangkan Neraca Perdagangan Indonesia - Amerika Serikat Rukmana, Kevin Anandita; Lie , Gunardi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 6 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i6.3396

Abstract

Trade balance is an important indicator to assess the economic balance of a country in international trade relations. Tariff policies, both import and export tariffs, play a significant role in influencing the dynamics of a country’s trade balance. Tariffs are used as a protection tool to safeguard domestic industries, control the flow of imported goods, and strengthen the competitiveness of domestic products in the global market. A reduction in import tariffs can increase exports and reduce trade deficits, while an increase in import tariffs has the potential to hinder exports and enlarge trade deficits. Similarly, export tariff policies can impact the ability of domestic products to compete in international markets. The interaction between import and export tariff policies also greatly determines the balance of a country’s trade balance, where disproportionate policies can trigger tariff retaliation from trading partner countries and worsen trade conditions. Therefore, a balanced and adaptive tariff policy strategy is required to support the stability of the trade balance and sustainable national economic growth.
Efektivitas Penerapan Asas Equality dan Asas Keadilan dalam Pemungutan Pajak Penghasilan Orang Pribadi di Indonesia Priliska, Jedyzha Azzariel; Lie , Gunardi
Jurnal Pendidikan Indonesia Vol. 7 No. 4 (2026): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v7i4.9716

Abstract

This study examines the effectiveness of applying the principles of equality and equity in Indonesia's income tax collection system through the self-assessment system supported by DJP's Coretax digital platform. This study aims to investigate the relationship between these two principles in achieving a fair and effective tax system. Using normative methods through a statute approach and a conceptual approach, the study involves data collection and a review of applicable regulations to gain a deep understanding of the effectiveness of applying tax principles. The research stages began with the identification of the main issues, followed by the collection of relevant information, then in-depth analysis, interpretation of results, and the formulation of conclusions. The results of the discussion indicate that the principles of equality and equity are interrelated in ensuring that the tax burden is imposed in accordance with the taxpayer's ability to pay, thereby creating a proportional tax burden. Coretax DJP plays a crucial role in enhancing the system's effectiveness through administrative digitalization, transparency, and more structured oversight. However, there remains potential for discrepancies in data reporting that requires further monitoring.
Co-Authors Priliska, Jedyzha Azzariel Rukmana, Kevin Anandita