Consumption-Based Tax Reclassification Policy in Local Governments: Does it support Ease of Doing Business?

Siti Rahma Novikasari, S.H., M.H.

Universitas Islam Indonesia

Lihat

The enactment of Law Number 1 of 2022 on Financial Relations between Central Government and Local Government amended the regulation for tax objects that can be collected by local governments. One of the objectives of the amendment in the tax object is to encourage ease of doing business by simplifying tax administration. This study compares the norms of consumptionbased tax administration and examines the correlation between the amendment of tax objects and tariffs regulation with the potential for increased investment at the regional level.

Keywords: Consumption-based Tax, Ease of Doing Business, Local Government

Daftar Pustaka

Christia, Adissya Mega, and Budi Ispriyarso. “Desentralisasi Fiskal Dan Otonomi Daerah
Di Indonesia.” Law Reform 15, no. 1 (2019): 149–63.
https://doi.org/https://doi.org/10.14710/lr.v15i1.23360.
Dobranschi, Marian. “The Impact of Tax Burden Overshifting on the Pigovian Taxation.”
Procedia – Social and Behavioral Sciences 220, no. March (2016): 302–11.
https://doi.org/10.1016/j.sbspro.2016.05.503.
Group, G-20 Development Working. “Options for Low Income Countries’ Effective and
Efficient Use of Tax Incentives for Investment,” 2015.
https://www.oecd.org/tax/tax-global/options-for-low-income-countrieseffective-and-efficient-use-of-tax-incentives-for-investment.pdf.
Hastuti, Proborini. “Desentralisasi Fiskal Dan Stabilitas Politik Dalam Kerangka
Pelaksanaan Otonomi Daerah Di Indonesia.” Simposium Nasional Keuangan Negara
1, no. 1 (2018): 785–87. https://jurnal.bppk.kemenkeu.go.id/snkn/article/
view/293.
Juliarini, Aniek. “Komparasi Penerimaan Pajak Daerah Kota Dan Kabupaten Di Indonesia
Setelah Berlakunya Undang-Undang Pajak Daerah Dan Retribusi Daerah.” Jurnal
BPPK : Badan Pendidikan Dan Pelatihan Keuangan 13, no. 2 (2020): 1–10.
https://doi.org/10.48108/jurnalbppk.v13i2.227.
Lewis, Blane D. “Local Government Form in Indonesia: Tax, Expenditure, and Efficiency
Effects.” Studies in Comparative International Development 53, no. 1 (March 13, 2018):
25–46. https://doi.org/10.1007/s12116-017-9236-z.
Nalle, Victor Imanuel W. “The Scope of Discretion in Government Administration Law:
Constitutional or Unconstitutional?” Hasanuddin Law Review 4, no. 1 (April 7,
2018): 1. https://doi.org/10.20956/halrev.v4i1.1316.
Novikasari, Siti Rahma. “Arah Kebijakan Sanksi Administrasi Perpajakan Dalam UndangUndang Nomor 11 Tahun 2020 Tentang Cipta Kerja Ditinjau Dari Asas
Pemungutan Pajak.” In Pembaruan Hukum Administrasi Negara Di Era Birokrasi
Digital, 3:316–28, 2021.
Novikasari, Siti Rahma, Duc Quang Ly, and Kerry Gershaneck. “Taxing Micro, Small and
Medium Enterprises in Yogyakarta: Regulation and Compliance” 9, no. 1 (2021):
43–52. https://doi.org/https://dx.doi.org/10.20961/bestuur.v9i1.49184. Social Science Research 91, no. February (2020): 102448.
https://doi.org/10.1016/j.ssresearch.2020.102448.
Robbins, Blaine, and Edgar Kiser. “State Coercion, Moral Attitudes , and Tax Compliance :
Evidence from a National Factorial Survey Experiment of Income Tax Evasion.”
Setianto, Tomi. “Ease of Doing Business in Indonesia: A Long Road.” Optimum: Jurnal
Ekonomi Dan Pembangunan 10, no. 2 (2020): 87.
https://doi.org/10.12928/optimum.v10i2.15012.
Susilo, Muhammad Wiryo. “Efisiensi Administrasi Pajak Sebagai Strategi Peningkatan
Kemudahan Berusaha Di Indonesia.” Kajian Ekonomi Dan Keuangan 5, no. 1
(August 12, 2021): 74–90. https://doi.org/10.31685/KEK.V5I1.707.
World Bank Group. Doing Business 2020. Washington, 2020. https://doi.org/10.1596/978-
1-4648-1440-2.