Strategi Penguatan Ekonomi Nasional di Tengah Kenaikan Pajak
DOI:
https://doi.org/10.56910/jumbiwira.v4i1.2080Keywords:
National economic strategy, Tax reform, Value Added Tax (VAT)Abstract
The increase in the Value Added Tax (VAT) rate from 11% to 12% which will be enforced starting January 2025 is part of the tax reform efforts aimed at increasing state revenues and strengthening the foundation of national development. It is estimated that this policy can generate additional revenues of up to IDR 150 trillion per year, which will be used to fulfill strategic sectors such as infrastructure, education, health, and poverty alleviation programs. However, this policy also raises concerns about its negative impacts, such as decreased purchasing power, increased inflation, and pressure on the sustainability of micro, small, and medium enterprises (MSMEs). Therefore, this study aims to examine strategies for strengthening the national economy through a comprehensive approach, including providing tax incentives to MSMEs, subsidies for basic needs, strengthening social assistance, and increasing transparency in managing the state budget in order to mitigate the impact of the policy fairly and sustainably.
References
Amaliyah, S. (2024). Laporan Celios: Kenaikan PPN 12% berpotensi turunkan daya beli masyarakat dan perlambat ekonomi. NU Online. https://www.nu.or.id/nasional/laporan-celios-kenaikan-ppn-12-berpotensi-turunkan-daya-beli-masyarakat-dan-perlambat-ekonomi-KjdQq
Artiani, L. E. (2024). PPN 12 persen, penggerak atau pengerem ekonomi rakyat? Kompas.id.
Astuti, M. (2021). Fundamental changes to Indonesia’s tax system to attract investment. Asia-Pacific Tax Bulletin. https://doi.org/10.59403/27q1yg2
Bahramov, F. (2023). Elimination of tax complexity issues through financial literacy. Journal of Financial Studies, 8(Special-June_2023), 13–22. https://doi.org/10.55654/jfs.2023.sp.01
Bergman, M., Hutchison, M., Jensen, S., Efficienc, G., Jensen, H., & Bergman, U. (2016). Promoting sustainable public finances in the European Union: The role of fiscal rules and government efficiency. European Journal of Political Economy, 44, 1–19. https://doi.org/10.1016/J.EJPOLECO.2016.04.005
Bhactiar, R. R. N., & Hartanti, D. (2023). Hybrid decision tree method and C4.5 algorithm for a recommendation system in determining recipients of direct cash assistance (BLT). Journal of Computer Networks, Architecture and High Performance Computing, 5(2), 368–377. https://doi.org/10.47709/cnahpc.v5i2.2414
Caesaria, S., Mumpuni, Y., Mayasha, E., & Murti, G. (2024). Analysis of the impact and implications of the VAT rate increase in Indonesia. Jurnal Indonesia Sosial Teknologi. https://doi.org/10.59141/jist.v5i7.1150
Cashin, D., & Unayama, T. (2021). The spending and consumption response to a VAT rate increase. National Tax Journal, 74, 313–346. https://doi.org/10.1086/714368
Cheng, C. A., Hsieh, C. C., & Lin, K. Z. (2024). VAT adoption and corporate income tax avoidance. The Journal of the American Taxation Association, 46(1), 9–35. https://doi.org/10.2308/jata-2020-046
De Clercq, B. (2023). Tax literacy: What does it mean? Meditari Accountancy Research, 31(3), 501–523. https://doi.org/10.1108/medar-04-2020-0847
Dong, S., & Manning, C. (2017). Labour-market developments at a time of heightened uncertainty. Bulletin of Indonesian Economic Studies, 53, 1–25. https://doi.org/10.1080/00074918.2017.1326201
Fitri, N. A., Luth, T., & Hamidah, S. (2024). Economic analysis of law in increasing value added tax rate policy. International Journal of Business, Law, and Education, 5(2), 2279–2292. https://doi.org/10.56442/ijble.v5i2.825
Guo, X., & Wang, Z. (2024). How does the digital economy affect the green development of China’s industry? PLOS ONE, 19. https://doi.org/10.1371/journal.pone.0309590
Guo, Y., & Shi, Y. (2020). Impact of the VAT reduction policy on local fiscal pressure in China in light of the COVID-19 pandemic: A measurement based on a computable general equilibrium model. Economic Analysis and Policy, 69, 253–264. https://doi.org/10.1016/j.eap.2020.12.010
Hamilton-Hart, N., & Schulze, G. (2016). Taxing times in Indonesia: The challenge of restoring competitiveness and the search for fiscal space. Bulletin of Indonesian Economic Studies, 52, 265–295. https://doi.org/10.1080/00074918.2016.1249263
Herry, S., S., & Halim, A. (2024). Investment and sustainability incentives for MSMEs. International Journal of Educational and Life Sciences. https://doi.org/10.59890/ijels.v2i4.1663
Juhro, S. M., & Iyke, B. N. (2020). Consumer confidence and consumption expenditure in Indonesia. Economic Modelling, 89, 367–377. https://doi.org/10.1016/j.econmod.2019.11.001
Khawaja, A., & Yassine, M. (2019). Impact of the value added tax increase on the Lebanese macroeconomy and financial figures (economic growth, inflation and purchasing power). Management Science, 9, 48–55.
Kompas.id. (2024). Pajak naik, harga semua melonjak. Kompas.id.
Kong, L., & Li, J. (2022). Digital economy development and green economic efficiency: Evidence from province-level empirical data in China. Sustainability. https://doi.org/10.3390/su15010003
Kuzmynchuk, N., Mardus, N., Davydov, O., Yevtushenko, V., Melen, O., & Kharchenko, A. (2022). Devising the policy of funds allocation in the decision-making process under the budget and tax management. Eastern-European Journal of Enterprise Technologies. https://doi.org/10.15587/1729-4061.2022.253072
Liao, W. (2023). How does the digital economy affect the development of the green economy? Evidence from Chinese cities. PLOS ONE, 18. https://doi.org/10.1371/journal.pone.0289826
Lin, Y., Wang, Q., & Zheng, M. (2023). Nexus among digital economy, green innovation, and green development: Evidence from China. Emerging Markets Finance and Trade, 60, 704–723. https://doi.org/10.1080/1540496X.2023.2258260
Liu, Y., Yang, Y., Zhang, X., & Yang, Y. (2024). The impact of technological innovation on the green digital economy and development strategies. PLOS ONE, 19(4), e0301051. https://doi.org/10.1371/journal.pone.0301051
Mahpudin, E. (2024). Digital tax reform in Indonesia: Perspective on tax policy development. Journal of Infrastructure, Policy and Development. https://doi.org/10.24294/jipd.v8i8.7032
Nuryani, N., Sitinjak, T. J., & Lavinia, Z. (2022). The impact of corporate income tax and tax holiday policy on direct foreign investment in Indonesia. International Journal of Social Science, 1(6), 1009–1016. https://doi.org/10.53625/ijss.v1i6.1930
Opeyemi, A., Ewim, S., Sam-Bulya, N., & Ogundipe, B. (2024). Leveraging AI-driven financial literacy and tax compliance solutions to foster economic growth in underserved communities and small businesses. International Journal of Advanced Economics. https://doi.org/10.51594/ijae.v6i10.1668
Pamungkas, T. S., Nugroho, A. S., Wasiso, I., Anggoro, T., & Kusrini, K. (2020). Decision support system for direct target cash recipients using the AHP and K-Means method. RESEARCH: Journal of Computer, Information System & Technology Management, 3(2), 45–54. https://doi.org/10.25273/research.v3i2.7084
Pangaribowo, D., Rosalia, F., Mukhlis, M., Novriansyah, M. F., & Poniasih, N. K. (2022). The effectiveness of the Indonesian government’s economic stimulus policy during the Covid-19 pandemic. Jurnal Public Policy, 8(1), 36–40. https://doi.org/10.35308/jpp.v8i1.4048
Said, L. (2024). Implementation of value added tax rates according to Law No. 7 of 2021 and its impact on micro, small, and medium enterprises taxpayers. International Journal of Law, Government and Communication, 9(36), 455–463. https://doi.org/10.35631/ijlgc.936035
Sanjaya, T. B. (2021). Economy-wide impacts of zero-rated VAT on exports of business services in Indonesia: A CGE analysis. Kajian Ekonomi dan Keuangan, 5(2), 118–145. https://doi.org/10.31685/kek.v5i2.525
Santoso, S., Kusnanto, E., & Saputra, M. R. (2022). Perbandingan metode pengumpulan data dalam penelitian kualitatif dan kuantitatif serta aplikasinya dalam penelitian akuntansi interpretatif. OPTIMAL Jurnal Ekonomi dan Manajemen, 2(3), 351–360. https://doi.org/10.55606/optimal.v2i3.4457
Simionescu, M., & Albu, L. (2016). The impact of standard value added tax on economic growth in CEE-5 countries: Econometric analysis and simulations. Technological and Economic Development of Economy, 22, 850–866. https://doi.org/10.3846/20294913.2016.1244710
Stepani, S., & Lestari, E. A. (2023). Memprediksi penerima bantuan langsung tunai (BLT) di Desa Tumbang Langkai. Jurnal Sains dan Teknologi (JSIT), 3(2), 139–142. https://doi.org/10.47233/jsit.v3i3.1141
Sukmasari, N. M., & Immanuel, G. V. (2024). Pengamat ungkap berbagai macam efek buruk akibat penerapan PPN 12 persen. Tempo.co.
Tempo.co. (2024). Fenomena frugal living untuk menentang PPN 12 persen, apa itu? Tempo.co.
Urefe, O., Odonkor, T., Chiekezie, N., & Agu, E. (2024). Enhancing small business success through financial literacy and education. Magna Scientia Advanced Research and Reviews. https://doi.org/10.30574/msarr.2024.11.1.0123
Yanti, H. Y. N., & Sukmana, H. (2024). Implementation of the direct cash assistance program for village funds. Indonesian Journal of Cultural and Community Development, 15(3). https://doi.org/10.21070/ijccd.v15i3.1073
Zhang, W., Zhang, S., Bo, L., Haque, M., & Liu, E. (2023). Does China’s regional digital economy promote the development of a green economy? Sustainability. https://doi.org/10.3390/su15021564
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.



