Analysis of the impact of tax reform on Value Added Tax (VAT) revenue in Indonesia
Abstract
Taxes in Indonesia serve as the mainstay of the national income, supporting infrastructure development and social needs. The recent reforms in Value Added Tax (VAT) rates and tax regulations have had a significant impact, aiming to increase revenue, broaden the tax base, and create a more efficient tax system. The adjustment of the VAT rate from 10% to 11% in the Tax Harmonization Law has affected the tax structure, fairness, and efficiency. These changes encompass alterations in the VAT rate, administrative improvements, and a push for growth in the economic sector. Despite providing benefits to tax revenue and economic stimulus, continuous evaluation is necessary to ensure the sustainability and effectiveness of these reforms in supporting economic growth and investment in Indonesia.
Downloads
References
Adejare, A. T. (2015). The analysis of the effect of Corporate Income Tax (CIT) on revenue profile in Nigeria. American Journal of Economics 1(4): 312–319.
Adejare, A. T. dan S. S. Akande. (2017). The impact of value added tax on private investment in Nigeria. Account and Financial Management Journal 2(4): 644- 651. https://doi.org/10.18535/afmj/ v2i4.03
Agasie, D., & Zubaedah, R. (2022). Urgensi kenaikan tarif pajak pertambahan nilai berdasarkan asas kepentingan nasional. Perspektif Hukum, 215-239.
Agustina, N. Z., & Hartono, D. (2022). Dampak perubahan tarif pajak penghasilan badan dan pajak pertambahan nilai di Indonesia. EKUITAS (Jurnal Ekonomi dan Keuangan), 6(4), 456-475.
Aissa, N. dan D. Hartono. (2016). The impact of geothermal energy sector development on electricity sector in Indonesia economy. Buletin Ekonomi Moneter dan Perbankan 19(2): 153–176. https://doi. org/10.21098/bemp.v19i2.628.
Amanamah, R. B. (2016). Tax compliance among small and medium scale enterprises in kumasi metropolis, Ghana. Journal of Economics and Sustainable Development, 7(16), 5–16
Athirah, Reza Hanafi Lubis, (2021). Analisis efektivitas dan kontribusi pajak pertambahan nilai pada penerimaan pajak (studi kantor pelayanan pajak pratama kisaran), Journal of Economics and Management, Volume 1, Nomor 1.
Dian Hasbiah Putri, Suparna Wijaya, (2022). Pajak pertambahan nilai final: belajar dari Ghana dan China. Jurnal Pajak dan Keuangan Negara, Volume 3, Nomor 2.
Djufri (2022). Dampak pengenaan PPN 11% terhadap pelaku dunia usaha sesuai UU No. 7 Tahun 2021 tentang harmonisasi peraturan perpajakan di Indonesia, Jurnal of Social Research, Volume 1, Nomor 5.
Farida Khairani Lubis (2016). Pengaruh jumlah pengusaha kena pajak dan surat pemberitahuan masa terhadap penerimaan pajak pertambahan nilai pada kantor pelayanan pajak pratama Medan Kota. Jurnal Wahana Inovasi, Volume. 5, Nomor 2.
Junianto, S., Harimurti, F., & Suharno, S., (2022). Pengaruh inflasi, nilai tukar rupiah, suku bunga dan self assessment system terhadap penerimaan pajak pertambahan nilai di kantor wilayah direktorat jendral pajak Jawa Tengah II. Jurnal Akuntansi dan Sistem Teknologi Informasi, Vol.16.
Keputusan Menteri Keuangan Nomor KMK-885/KMK.03/2016 tentang Pembentukan Tim Reformasi Perpajakan (Tim Reformasi). 2016. Jakarta: Direktorat Jenderal Pajak.
Liyana, N. F. (2021). Menelaah rencana kenaikan tarif ppn berdasarkan bukti empiris serta dampaknya secara makro ekonomi. Jurnal Pajak Indonesia (Indonesian Tax Review), Vol. 5, Nomor 2.
Maretaniandini, S. T., Wicaksana, R., Tsabita, Z. A., & Firmansyah, A. (2023). Potensi kepatuhan pajak UMKM setelah kenaikan tarif pajak pertambahan nilai: sebuah pendekatan teori atribusi. Educoretax, 3(1), 42-55.
Michael Candra Gunawan, Galang Nusantara Achmad, Maya Rafika, (2022). Strategi komunikasi DJP sebagai respon naiknya tarif PPN guna mewujudkan optimalisasi penerimaan pajak di tahun 2022. Jurnal Simposium Nasional Perpajakan, Vol. 1, Nomor 1.
Nahak, S. A., Risnaningsih, R., & Ekasari, L. D. (2022). Analisis strategi reformasi perpajakan dalam menyambut era digital (studi kasus pada kantor ditjen pajak kota malang). (Doctoral dissertation, Fakultas Ekonomi Universitas Tribhuwana Tunggadewi).
Putri, D. H., & Wijaya, S. (2022). Pajak pertambahan nilai final: belajar dari Ghana dan China. Jurnal Pajak dan Keuangan Negara (PKN), 3(2), 360-374.
Santoso, A., Mas, N., & GUNARIANTO, G. (2022). Eksplorasi faktor kendala dan strategi implementasi reformasi perpajakan guna mendorong peningkatan penerimaan pajak dan kepatuhan wajib pajak. JIM (Jurnal Ilmu Manajemen), 8(1), 1-10.
Susanto, D. A. (2022). Eksplorasi implementasi reformasi perpajakan di kantor pelayanan pajak. referensi: Jurnal Ilmu Manajemen Dan Akuntansi, 9(2), 195-202.
Copyright (c) 2024 Syafi' Ainul Yahya
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
