Efektifitas Pemanfaatan Insentif Pajak Bagi Sektor Industri
DOI:
https://doi.org/10.56655/winco.v4i1.212Keywords:
implementation effectiveness, tax incentives, industrial sectorAbstract
The government organizes tax incentives to create conducive business environment and encourage domestic industry to be more competitive, at local, national and global levels. The competitiveness of a region is determined by the pillars of business dynamics. The more industries that take advantage of tax incentive policies in an area, the better the business dynamics. In this regard, the level of utilization of tax incentives in Cilacap Regency is still relatively low. By focusing on studies on aspects of the effectiveness of public policy implementation, this study explains that good tax incentive policies cannot be utilized by people in the regions due to inaccuracies in the process and policy environment. Lack of public understanding of policies and limited access to technology has resulted in low utilization of tax incentives in the regions.
References
D. N. Fauziah, “Bantuan Langsung Tunai dan Insentif Pajak serta Implikasinya Terhadap Pertumbuhan UMKM di Jawa Barat,” J. Islam. Econ. Bus., vol. 1, no. 1, 2021, doi: 10.15575/.v1i1.13106.
E. Sulistyorini et al., “Perpajakan Edisi Revisi Tahun 2016,” J. Account., vol. 4, no. 2, 2018.
N. N. Priyatin and N. Rahmi, “Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Di Masa Pandemi Covid-19 Pada KPP Pratama Jakarta Pademangan Tahun 2020,” J. Pajak Vokasi, vol. 3, no. 2, pp. 86–96, 2022, [Online]. Available: https://ojs.stiami.ac.id/index.php/JUPASI/article/view/2210
D. Cashin, J. Lenney, B. Lutz, and W. Peterman, “Fiscal policy and aggregate demand in the USA before, during, and following the Great Recession,” Int. Tax Public Financ., vol. 25, no. 6, 2018, doi: 10.1007/s10797-018-9497-0.
M. Maulinarhadi R and R. R. Agusti, “Peran Pemerintah Daerah Dalam Peningkatan Pendapatan Asli Daerah Dan Alternatif Kebijakan Pajak Untuk Umkm Dibidang Pariwisata Pasca Bencana,” Media Bina Ilm., vol. 14, no. 3, p. 2223, 2019, doi: 10.33758/mbi.v14i3.326.
R. A. Purnomo, Ekonomi Kreatif Pilar Pembangunan Indonesia. 2016.
R. Nugroho, Public Policy: Teori, Manajemen, Analisis, Konvergensi, dan Kimia Kebijakan, Edisi keli. Indonesia: PT Elex Media Komputindo, 2014.
K. B. D. Putro, A. Marom, T. Djumiarti, and A. Subowo, “Efektivitas Implementasi Peraturan Gubernur Daerah Istimewa Yogyakarta Nomor 42 Tahun 2009 Tentang Kawasan Dilarang Merokok Di Stasiun Kereta Api Besar Di Yogayakarta,” J. Public Policy Manag. Rev., vol. 7, no. 3, 2018.
Sugiyono, “Prof. Dr. Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.,” Prof. Dr. Sugiyono. 2018. Metod. Penelit. Kuantitatif, Kualitatif, dan R&D. Bandung Alf., 2018.
Y. Zhao, L. Liu, Y. Qi, F. Lou, J. Zhang, and W. Ma, “Evaluation and design of public health information management system for primary health care units based on medical and health information,” J. Infect. Public Health, vol. 13, no. 4, pp. 491–496, Apr. 2020, doi: 10.1016/j.jiph.2019.11.004.
C. Lee et al., “Assessment of public and patient online comments in social media and food and drug administration archival data. A pilot qualitative analysis,” Research in Social and Administrative Pharmacy, vol. 16, no. 7. Elsevier Inc., pp. 967–973, Jul. 2019. doi: 10.1016/j.sapharm.2019.10.009.
F. Ali, K. S. Kwak, and Y. G. Kim, “Opinion mining based on fuzzy domain ontology and Support Vector Machine: A proposal to automate online review classification,” Appl. Soft Comput. J., vol. 47, pp. 235–250, 2016, doi: 10.1016/j.asoc.2016.06.003.
S. J. Huang and X. Z. Liu, “Application of artificial bee colony-based optimization for fault section estimation in power systems,” Int. J. Electr. Power Energy Syst., vol. 44, no. 1, pp. 210–218, 2013, doi: 10.1016/j.ijepes.2012.07.012.
P. Drucker, Management. Taylor & Francis, 2012.
M. J. Raymond and J. Eleanor, Systems development: a project management approach. Wiley, 2001.
H. A. Cunico and A. Silva, “Sentiment analysis in a video conference,” US 2017/0177928A1, Mar. 2017
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Muhammad Husnul Maab
This work is licensed under a Creative Commons Attribution 4.0 International License.
