DIMENSI EKONOMI DALAM IMPLIKASI PERPAJAKAN DI INDONESIA

Authors

  • Dini Vientiany Universitas Islam Negeri Sumatera Utara
  • Fahriza Alyanisa Universitas Islam Negeri Sumatera Utara
  • Shafa Sizli Kania Universitas Islam Negeri Sumatera Utara
  • Siti Zuhairoh Ritonga Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.61722/jiem.v2i7.1867

Keywords:

Economy, Tax implications, Indonesia

Abstract

This research aims to find out more about the economic dimensions of tax implications in Indonesia. This research uses a qualitative approach with data collection techniques through document analysis to explore the economic dimensions of taxation in Indonesia. Based on the results of research and data analysis that has been carried out, this research shows that the taxation system in Indonesia has an important role in encouraging economic growth and improving people's welfare. The increase in tax revenues in 2021, especially from the Income Tax (PPh) and Customs Tax sectors, indicates economic recovery after the COVID-19 pandemic. However, a complex tax system and high ETR can hinder investment and business performance.

References

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Published

2024-06-29

Issue

Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)

Section

Articles

License

Copyright (c) 2024 JURNAL ILMIAH EKONOMI DAN MANAJEMEN

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