VOlUME 05 ISSUE 10 OCTOBER 2022
1I Gusti Agung Prama Yoga,2Desak Rurik Pradnya Paramitha Nida,3I Wayan Chandra Adyatma
1Faculty of Economics and Business, Warmadewa University,2,3Warmadewa University Vocational School, Bali, Indonesia
DOI : https://doi.org/10.47191/ijsshr/v5-i10-22Google Scholar Download Pdf
ABSTRACT
The tax harmonization law is one of the efforts to maximize state revenues after the pandemic. Effectiveness is assessed from the extent to which the HPP law is able to achieve the expectations it is intended for . This research was conducted in Bali, 2022 using a narrative FGD method involving the DGT, Tax Consultants, and Taxpayers as informants, and involving 50 respondents as samples to strengthen the results of the FGD. The result of this research is that the government's socialization regarding the HPP Law can be conveyed well. The HPP Law is not fully capable of increasing growth and supporting the acceleration of economic recovery, but it is one of the government's efforts by stimulating, subsidizing MSMEs and businesses engaged in the basic needs of the community. State revenues during the pandemic tend to decline in line with the global economic downturn. However, with the HPP Law, the government is able to achieve the target of acceptance, one of which is voluntary disclosure. The HPP Law is also able to realize a tax system that is fair and with legal certainty and can realize the implementation of administrative reforms, consolidated tax policies, and the expansion of the tax base, as well as increasing voluntary compliance. So the harmonization of tax regulations is effective
KEY WORDS:participation, tax harmonization, tax law, voluntary disclosure, government stimulation, economic recovery
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