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"We investigate the extent to which household heads' earnings volatility is translated into household consumption volatility, and, in the process, identify measures of smoothing idiosyncratic earnings variation ..."

"Skripsi ini membahas mengenai perubahan tarif Pajak Penghasilan 21 final atas Pegawai Negeri Sipil golongan III yang diatur di dalam Peraturan Pemerintah Nomor 80 Tahun 2010 yang mulai berlaku sejak 1 Januari 2011. Tujuan dari penelitian ini adalah menjelaskan dasar pertimbangan pemerintah dalam menerapkan kebijakan perbedaan tarif Pajak Penghasilan 21 final atas honorarium dan imbalan lain yang diterima Pegawai Negeri Sipil golongan III dan IV, menganalisis bagaimana implementasinya, dan menjelaskan dampak kebijakan perbedaan tarif Pajak Penghasilan final tersebut terhadap take home pay Pegawai Negeri Sipil. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian ini menyimpulkan bahwa dasar pertimbangan pemerintah dalam menerapkan kebijakan perbedaan tarif Pajak Penghasilan 21 final atas honorarium dan imbalan lain yang diterima Pegawai Negeri Sipil golongan III dan IV adalah untuk menciptakan rasa keadilan bagi masing-masing golongan. Implementasi dari kebijakan perubahan tarif Pajak Penghasilan 21 final atas honorarium dan imbalan lain yang diterima Pegawai Negeri Sipil golongan III dan IV yaitu atas golongan III dikenakan tarif 5% dan golongan IV dikenakan tarif 15%. Dampak yang ditimbulkan dengan adanya perbedaan tarif tersebut yaitu terjadi ketimpangan take home pay antara Pegawai Negeri Sipil golongan III dan IV karena perbedaan tarif dibedakan berdasarkan golongan, bukan berdasarkan jumlah honorarium dan imbalan lain yang diterima. Hendaknya pemerintah dalam membuat kebijakan diikuti dengan pengetahuan mengenai besaran honorarium dan imbalan yang diterima Pegawai Negeri Sipil sehingga tidak terjadi ketimpangan take home pay.

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This paper will discuss withholding tax income art. 21 final of tariff alteration on 3rd rank of Public Servants that had been regulated in a Government Regulation number 80, year of 2010 which has been applied since 1 January 2011. The purpose of this research is to explain a government's base consideration in implementing of withholding tax income art. 21 final of tariff differentiation policy over honorarium and other rewards where the 3rd and 4th rank of Public servants received, and to analyze on how to implement it and elaborates the impact of this withholding tax income final of tariff differentiation against their take home pay. This research is using a qualitative method by descriptive research type.

Research output has concluded that government's basic consideration during implementing withholding tax income art. 21 final of tariff differentiation policy over other rewards and honorarium that shall be received by 3rd and 4th rank public servants were to build an equal justice to the grade respectively. Withholding tax income art. 21 final of tariff alteration policy implementation over other rewards and honorarium which had been received by 3rd and 4th rank of public servants state that 3rd rank will be taxed on 5% rate and 15% for 4th rank.

A consequences had incurred of tariff differentiation shows that there is a take home pay imbalances among 3rd and 4th rank of public servants since tariff differentiation is differed based on grade not by other rewards and honorarium. Supposedly for the government in making of policy shall be followed by knowledge of rewards and honorarium measurement for Public Servants in order to prevent a take home pay imbalances."

"Perdagangan internasional semakin berkembang membuat perjanjian perdagangan bebas antar negara semakin banyak. Perjanjian perdagangan bebas berdampak pada peningkatan nilai impor Indonesia aktivitas impor merupakan salah satu objek pajak di Indonesia Pemerintah melakukan kenaikan tarif Pajak Penghasilan atas aktivitas impor. Penelitian ini mengangkat permasalahan dasar pertimbangan pemerintah dalam membuat kebijakan kenaikan tarif PPh 22 impor dan proses formulasinya. Konsep-konsep yang digunakan antara lain konsep kebijakan publik formulasi kebijakan publik kebijakan fiskal kebijakan pajak impor perdagangan internasional tarif dan fungsi pajak. Pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa fungsi reguleren pajak menjadi dasar pertimbangan utama pemerintah dalam merumuskan kebijakan kenaikan tarif PPh 22 impor. Proses formulasi kebijakan kenaikan tarif PPh 22 impor sesuai dan memenuhi tahap tahap kebijakan publik.

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Growth of international trade makes free trade treaty is also increasing. The free trade treaty effect the increase of Indonesian import rate, which is one of the object of taxation in Indonesia. Government increased the rate of income tax article 22. This research raised the issue of basic considerations of the government in making policy of increase in income tax rate article 22 imports and the process of the formulation. Concepts used are public policy, formulation of public policy, import international trade rate fiscal policy taxation policy and tax function. Qualitative research approach with the types of descriptive research. Research showed that regulerend function of tax became the major consideration in formulating income tax art 22 rates increase policies. The process of policy formulations fullfill stages of public policy."

"Produsen emas batangan merupakan salah satu yang ditunjuk sebagai pemungut Pajak Penghasilan Pasal 22 atas penjualan emas batangan di dalam negeri sebagaimana diatur dalam PMK 107/PMK.010/2015. Penelitian ini menganalisis permasalahan proses formulasi kebijakan pemungutan PPh Pasal 22 atas penjualan emas batangan oleh produsen emas batangan. Pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Kebijakan pemungutan PPh Pasal 22 atas penjualan emas batangan oleh produsen emas batangan bertujuan untuk mengamankan penerimaan negara. Proses formulasi kebijakan ini tidak sesuai dengan tahap-tahap kebijakan publik berdasarkan teori model rasional kebijakan publik Patton-Saurcki.

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Gold bullion producers is one designated as the collector of Article 22 Income Tax on the sale of gold bullion in the country as it is stated in PMK 107 PMK 010 2015. This study analyzed the problem of policy formulation process of Income Tax Article 22 on the sale of gold bullion by gold bullion producers. This study used qualitative approach with descriptive research Article 22 Income Tax Policies on the sale of gold bullion by gold bullion producer aims to secure nation's revenue The policy formulation process does not comply with public policy stage based on Pattton Saurcki theoretical model of rational public policy."

"Penggunaan cashback sebagai promosi pada Dompet Digital semakin masif. Ditunjukkan melalui pendanaan atas cashback mencapai Rp5,1 Triliun per tahunnya. Perpajakan atas transaksi cashback masih belum mencapai titik kepastian hukum. Penelitian ini menggunakan pendekatan kualitatif yang bertujuan untuk menganalisis transaksi cashback pada Dompet Digital dari perspektif Pajak Penghasilan di Indonesia serta menganalisis desain kebijakan yang dapat diimplementasikan. Hasil yang diperoleh bahwa cashback secara substansi dikategorikan sebagai tambahan kemampuan ekonomis yang dapat dipakai untuk konsumsi dan menambah kekayaan dari sisi penerima penghasilan. Pengguna Dompet Digital sebagai penerima penghasilan dapat dikategorikan sebagai subjek pajak Orang Pribadi. Peraturan pajak yang berlaku atas transaksi cashback saat ini memberikan kesulitan administrasi. Penelitian ini merekomendasikan desain administrasi pajak penghasilan atas cashback yaitu PPh Final dengan skema withholding tax pada kisaran tarif 0% hingga 5% atas pertimbangan besaran PTKP. Dalam mendesain administrasi pajak atas cashback, perlu legal standing dalam bentuk Undang-Undang dengan mempertimbangkan 3 (tiga) parameter, yaitu besaran dan potensi cashback, biaya efektif dan biaya kepatuhan, serta ketersediaan data yang valid. Pengenaan pajak atas transaksi cashback dapat meningkatkan penerimaan pajak. Oleh karena itu, pertimbangan desain administrasi pajak yang adil serta kesiapan sistem terintegrasi dibutuhkan dalam kesuksesan perlakuan perpajakan pada ekosistem ekonomi digital, khususnya transaksi cashback pada Dompet Digital.

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The use of cashback as a promotion on Digital Wallets is increasingly massive. Shown through funding for cashback reaching IDR 5.1 Trillion per year. Taxation on cashback transactions has not yet reached the point of legal certainty. This study uses a qualitative approach that aims to analyze cashback transactions on Digital Wallets from the perspective of Income Tax in Indonesia and analyze the design of policies that can be implemented. The results obtained that cashback is substantially categorized as an additional economic capability that can be used for consumption and increase wealth from the side of the income recipient. Digital Wallet users as income recipients can be categorized as individual tax subjects. The current tax regulations for cashback transactions present administrative difficulties. This study recommends the design of income tax administration for cashback, namely Final Income Tax with a withholding tax scheme at a rate range of 0% to 5% based on the consideration of the amount of non-taxable income. In designing tax administration for cashback, it is necessary to have legal standing in the form of a law by considering 3 (three) parameters, namely the amount and potential of cashback, effective costs and compliance costs, as well as the availability of valid data. The imposition of taxes on cashback transactions can increase tax revenue. Therefore, consideration of a fair tax administration design and the readiness of an integrated system are needed for successful tax treatment in the digital economy ecosystem, especially cashback transactions on Digital Wallets."