Articles

Tax Incentive Policy for National Economic Recovery in the Tourism Industry Sector in Indonesia

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The national economy dynamics are influenced by various factors, including the global pandemic such as Covid-19. Indonesian tourism industry sector as the third largest source of foreign exchange (after the oil and gas sector, and palm oil exports) experienced a very significant decline as a result of the pandemic. The government, through relevant ministries, created various policies and took concrete steps to save the Indonesian tourism sector. Using socio-legal methods, this study aims to explain the urgency of tax incentive policies and their implementation for the economic recovery of the tourism sector after the Covid-19 pandemic. The results of the study are: 1) The urgency of tax incentive policies is for the economic recovery of the tourism industry sector considering that the tourism sector is a pillar industry in Indonesia that has great value and benefits for local and global economic development; and 2) The implementation of tax incentives for the economic recovery of the tourism sector is the implementation of fiscal stimulus policies in the form of tourism grants and tax incentives for the tourism sector. Fiscal stimulus policies I to III are mitigation and anticipatory measures by the Government which are expected to be able to support the national economic recovery due to the Covid-19 pandemic. As a recommendation, the researcher considers the need for: 1) transparent and accountable accountability for the implementation of tax incentives for national economic recovery; 2) supervision by independent institutions and community initiatives regarding accountability for the implementation of tax incentive policies; and 3) evaluation of the implementation of tax incentive policies for more optimal disaster mitigation and anticipation.

Appropriate Taxes and Covid-19 Tax Insentives do Affect Purchasing Power of New Car?

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This research based on increasing vehicle sales in South Tangerang Indonesia. The sample in this study was determined based on purposive sampling. The type of data used using primary data. The analysis used is multiple linear regression analysis. Regression testing shows that value added tax, sales tax on luxury goods, motor vehicle tax progressive rates and tax incentives have a simultaneous effect on consumer purchasing power. Partially, the value added tax and sales tax on luxury goods have no effect, while the progressive rate motor vehicle tax and tax incentives have an effect on consumer purchasing power. The influence of the two dependent independent variables on the variable as much as 27.8%, this needs to be added variables in further research.