BibTex Citation Data :
@article{ALJ9686, author = {F.C. Susila Adiyanta}, title = {Menakar Esensi Pajak sebagai Instrumen untuk Menjamin Kesejahteraan Umum di Masa Pandemi Covid-19}, journal = {Administrative Law and Governance Journal}, volume = {3}, number = {4}, year = {2020}, keywords = {}, abstract = { Abstrak Tujuan penelitian ini adalah untuk mengetahui relevansi pemungutan pajak oleh negara dalam meujudkan kesejahteraan umum dari perspektif teoretis dan urgensi pajak sebagai sarana untuk merealisasikan kesejahteraan umum di masa pandemi Covid-19. Untuk memperoleh hasil penelitian dan analisis yang komprehensif, penelitian ini menggunakan metode pendekatan empiris atau dikenal juga sebagai penelitian non doktrinal. Simpulan dari pembahasan dan analisis studi penelitian ini adalah : 1) Pajak secara teoretik masih tetap mempunyai signifikansi dan relevansi dalam meujudkan kesejahteraan umum di masa pandemi Covid-19; 2) Pajak mempunyai peran yang sangat penting untuk sumber pembiayaan dan sarana untuk merealisasikan kesejahteraan umum pada masa pandemic Covid-19. Adapun rekomendasi dari penelitian ini, yaitu: 1) Pemerintah melalui direktorat Jenderal Pajak RI perlu mempertimbangkan ekstensifikasi dan intensifikasi subyek dan obyek pajak untuk tetap dapat memungut pajak kepada masyarakat yang masih mempunyai kemampuan dalam membayar pajak bedasarkan prinsip ability to pay ; dan 2) Pemerintah perlu mempertimbangkan berbagai kebijakan insentif pajak dan fasilitasi kemudahan administarsi perpajakan serta kebijakan pengenaan tarif pajak yang kompetitif bagi investor yang bersedia menanamkan modalnya di sector-sektor padat karya dan mendukung pertumbuhan iklim ekonomi nasional. Kata kunci: esensi pajak, kesejahteraan umum, pandemi covid-19 Abstract The aim of this study is to find out the relevance of tax collection by the state in realizing general welfare from a theoretical perspective and the urgency of taxes as a means of realizing public welfare during the Covid-19 pandemic. To obtain comprehensive research and analysis results, this study uses an empirical approach or also known as non-doctrinal research. The conclusions from the discussion and analysis of this research study are: 1) Theoretically, taxes still have significance and relevance in realizing public welfare during the Covid-19 pandemic; 2) Taxes have a very important role as a source of financing and a means of realizing public welfare during the Covid-19 pandemic. The recommendations of this study are: 1) The government through the Directorate General of Taxes of the Republic of Indonesia needs to consider extensification and intensification of tax subjects and objects to be able to collect taxes on people who still have the ability to pay taxes based on the ability to pay principle; and 2) The government needs to consider various policies on tax incentives and facilitation of tax administration facilities as well as policies on the imposition of competitive tax rates for investors who are willing to invest in labor-intensive sectors and support the growth of the national economic climate. Key words: tax essence, general welfare, covid-19 pandemic }, issn = {2621-2781}, pages = {719--732} doi = {10.14710/alj.v3i4.719 -732}, url = {https://ejournal2.undip.ac.id/index.php/alj/article/view/9686} }
Refworks Citation Data :
Abstrak
Tujuan penelitian ini adalah untuk mengetahui relevansi pemungutan pajak oleh negara dalam meujudkan kesejahteraan umum dari perspektif teoretis dan urgensi pajak sebagai sarana untuk merealisasikan kesejahteraan umum di masa pandemi Covid-19. Untuk memperoleh hasil penelitian dan analisis yang komprehensif, penelitian ini menggunakan metode pendekatan empiris atau dikenal juga sebagai penelitian non doktrinal. Simpulan dari pembahasan dan analisis studi penelitian ini adalah : 1) Pajak secara teoretik masih tetap mempunyai signifikansi dan relevansi dalam meujudkan kesejahteraan umum di masa pandemi Covid-19; 2) Pajak mempunyai peran yang sangat penting untuk sumber pembiayaan dan sarana untuk merealisasikan kesejahteraan umum pada masa pandemic Covid-19. Adapun rekomendasi dari penelitian ini, yaitu: 1) Pemerintah melalui direktorat Jenderal Pajak RI perlu mempertimbangkan ekstensifikasi dan intensifikasi subyek dan obyek pajak untuk tetap dapat memungut pajak kepada masyarakat yang masih mempunyai kemampuan dalam membayar pajak bedasarkan prinsip ability to pay; dan 2) Pemerintah perlu mempertimbangkan berbagai kebijakan insentif pajak dan fasilitasi kemudahan administarsi perpajakan serta kebijakan pengenaan tarif pajak yang kompetitif bagi investor yang bersedia menanamkan modalnya di sector-sektor padat karya dan mendukung pertumbuhan iklim ekonomi nasional.
Kata kunci: esensi pajak, kesejahteraan umum, pandemi covid-19
Abstract
The aim of this study is to find out the relevance of tax collection by the state in realizing general welfare from a theoretical perspective and the urgency of taxes as a means of realizing public welfare during the Covid-19 pandemic. To obtain comprehensive research and analysis results, this study uses an empirical approach or also known as non-doctrinal research. The conclusions from the discussion and analysis of this research study are: 1) Theoretically, taxes still have significance and relevance in realizing public welfare during the Covid-19 pandemic; 2) Taxes have a very important role as a source of financing and a means of realizing public welfare during the Covid-19 pandemic. The recommendations of this study are: 1) The government through the Directorate General of Taxes of the Republic of Indonesia needs to consider extensification and intensification of tax subjects and objects to be able to collect taxes on people who still have the ability to pay taxes based on the ability to pay principle; and 2) The government needs to consider various policies on tax incentives and facilitation of tax administration facilities as well as policies on the imposition of competitive tax rates for investors who are willing to invest in labor-intensive sectors and support the growth of the national economic climate.
Key words: tax essence, general welfare, covid-19 pandemic
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