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Abstrak :
Rasio penerimaan pajak Indonesia terhadap PDB menunjukkan tren penurunan sejak tahun 2008. Tujuan penelitian ini adalah untuk menguji pengaruh ketidakpatuhan oknum wajib pajak dengan memanfaatkan mekanisme pengkreditan pajak masukan PPN serta menguji pengaruh insentif PPN terhadap penerimaan PPN di Indonesia. Metode penelitian menggunakan analisis regresi data panel tujuh belas (17) sektor ekonomi pada periode tahun 2017-2020. Hasil regresi menunjukkan konsumsi barang atau jasa yang dipungut PPN berpengaruh signifikan terhadap penerimaan PPN di Indonesia. Ketidakpatuhan oknum wajib pajak dan insentif kebijakan PPN pun berpengaruh signifikan terhadap penerimaan PPN di Indonesia namun lebih berpengaruh konsumsi barang atau jasa yang dipungut PPN terhadap penerimaan PPN. Secara rata-rata untuk setiap kenaikan rasio ketidakpatuhan pajak sebesar satu poin akan mengurangi penerimaan PPN sebesar 564 miliar rupiah, tetapi untuk setiap kenaikan insentif kebijakan PPN sebesar satu miliar rupiah akan meningkatkan penerimaan PPN sebesar 1,02 miliar rupiah. Hasil ini menunjukkan dampak ketidakpatuhan pajak cukup besar terhadap penerimaan PPN di Indonesia sedangkan insentif kebijakan PPN tidak berpengaruh pada pengurangan penerimaan PPN justru meningkatkan penerimaan PPN di Indonesia ......The Indonesia's tax-revenue-to-GDP ratio has shown a downward trend since 2008. The purpose of this study is to examine the tax avoidance effect by utilizing the VAT input tax crediting mechanism and to examine the VAT incentives effect on VAT revenue in Indonesia. The research method uses panel data regression analysis of seventeen (17) economic sectors in the 2017-2020 period. The regression results show that the consumption of goods or services subject to VAT has a significant effect on VAT revenue in Indonesia. The tax avoidance and VAT incentives also have a significant effect on VAT revenue in Indonesia, but the consumption of goods or services subject to VAT has more influence on VAT revenue. On average, for each increase in the tax avoidance ratio by one point, it will reduce VAT revenue by 564 billion rupiah, but for every increase in VAT incentives by one billion rupiah, it will increase VAT revenue by 1.02 billion rupiah. These results show that the impact of tax avoidance is quite large on VAT revenue in Indonesia, while VAT incentives have no effect on reducing VAT revenue instead increasing VAT revenue in Indonesia

Abstrak :

ABSTRACT
Old-Age Insurance (JHT), which is intended for workers entering the old age, is now widely claimed when workers are still in their early age discussing the implementation of the policy on benefits of Old Age Insurance (JHT) in Indonesia. This study discusses the implementation of policies on benefits of Old Age Insurance (JHT) in Indonesia. JHT is a program in the form of giving cash when participants enter retirement age. In its implementation, there are several obstacles, namely many participants who took the benefits of JHT at a young age. This has led to a shift in the philosophy of JHT as well as the existence of companies that register good programs, wages and labor. The purpose of this study is to analyze the implementation of the JHT benefit policy in Indonesia and what determines the success of implementing the JHT benefit policy. This study used a descriptive qualitative approach with data collection techniques through in-depth interviews and literature studies. In-depth interviews were conducted with several informants including the government, BPJS Employment, participants and employers as well as NGOs. The results of this study, namely the implementation of the JHT benefit policy in Indonesia goes well despite disharmony of regulations and the successful implementation of the JHT benefit policy in Indonesia is strongly influenced by various things including the content and context of the policy itself and compliance with implementers and factual sociological conditions of the community. The conclusion is that implementation is going well even though it still faces both regulatory and compliance constraints, so it needs to be revised PP 60 in 2015, the existence of unemployment benefits so that it does not interfere with JHT and innovative performance is needed from BPJS Ketenagakerjaan.